Martin Scammell
Position: Consultant
Martin specialises in VAT, with a particular emphasis on real estate and capital projects. He advises a broad range of clients including developers, housebuilders, corporate occupiers and leading universities.
Martin is the author of the leading reference work on this subject and a regular speaker at conferences. He is a member of the British Property Federation’s VAT Committee and of HMRC’s VAT Land and Property Liaison Group. Martin retains a close involvement with the evolution of VAT law and policy and has been responsible for a number of legislative developments, extra-statutory concessions and changes of official interpretation. Prior to becoming a consultant with Winckworth Sherwood he was a policymaker in Customs & Excise, a partner at Ernst & Young and head of the indirect tax team at Eversheds.
Recent experience
- Advising on the £15m refurbishment of a university’s student union buildings.
- Removing the VAT liability on a client’s purchase of new premises, delivering net savings in excess of £3m.
- Advice, for a regional development agency, on a complex series of land swaps involving eight other parties.
- Structuring a public sector joint venture to maximise VAT recovery on capital costs and minimise VAT leakage on cross-charges.
- Reviewing the contractual arrangements for a well known construction project, working with management and HMRC to identify and limit risks.
- Store acquisitions for a major retailer, securing VAT cashflow and SDLT savings.
- Acting for a local authority, negotiating with HMRC the VAT treatment of a joint venture for the redevelopment of several thousand homes.
- Advising on site acquisitions for both the Olympics and Crossrail.
- VAT-efficient structuring for residential developers disposing of freehold reversions.
- Enabling a financial services provider to recover VAT in full on an extension to one of its HQ buildings.
Work history
2009 to date Consultant, Winckworth Sherwood
2007 to 2009 Head of Indirect Tax, Eversheds LLP
1986 to 2006 (Partner 1996 to 2006), Ernst & Young (previously Arthur Young)
1980 to 1986 HM Customs & Excise
Publications
VAT on Construction, Land and Property (looseleaf, published by Tottel Publishing)
The VAT content of Tolley's Property Taxation (annual, published by LexisNexis)
Two chapters in VAT Issues and Solutions (published by Tottel Publishing)
The VAT newsletter of the British Property Federation (monthly)
Numerous articles