Martin Scammell

Martin Scammell is an independent VAT consultant, specialising in property and construction matters, who works with tax departments in major corporates and universities, and with a number of law and accountancy firms. He is the author of the leading reference work on VAT and property.

Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, where he headed up the VAT real estate group, and then became head of indirect tax at Eversheds.

He has been involved in the development of VAT legislation and policy over many years, and regularly serves on working parties established by HMRC. He was a member of the Office of Tax Simplification’s consultative committee for their review of VAT in 2017, and in 2018-19 of HMRC’s external stakeholder group considering the proposed reverse charge for building work. Martin currently works with HMRC as technical secretary to the British Property Federation’s VAT Committee, as an adviser to the British Universities’ Finance Directors’ Group and as a member of HMRC’s Joint VAT Consultative Committee and VAT Land and Property Liaison Group. He is a member of the Chartered Institution of Taxation’s indirect taxes and property taxes committees.

Contributed to

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VAT—transfers of a going concern involving land and buildings

Practice notes

This Practice Note explains the special rules that apply when a business is transferred as a going concern (a TOGC) and the assets that are transferred include land and buildings. It explains the additional conditions that apply, and considers some further issues that arise on TOGCs involving property, including where the transfer is of a property-letting or property-development business. This Practice Note was produced in partnership with Martin Scammell.

Tax

Vehicles for property development and investment—VAT implications

Practice notes

This Practice Note is about the VAT treatment of partnerships, joint ventures and other entities in the context of property development and investment. It considers companies, general partnerships, limited partnerships, limited liability partnerships (LLPs), real estate investment trusts (REITs), co-owners and joint ventures. This Practice Note was produced in partnership with Martin Scammell.

Tax

Zero-rated sales and leases—person constructing a dwelling

Practice notes

This Practice Note is about the zero-rating of VAT for developers selling or leasing dwellings that they have constructed. It considers why zero-rating matters, why zero-rating might not apply and the conditions for zero-rating. This Practice Note was produced in partnership with Martin Scammell.

Tax

Zero-rated sales and leases—person constructing a relevant charitable building

Practice notes

This Practice Note is about the zero-rating of VAT for developers selling or leasing certain buildings for charities that they have constructed. It considers why zero-rating matters and the conditions for zero-rating. This Practice Note was produced in partnership with Martin Scammell.

Tax

Zero-rated sales and leases—person constructing a relevant residential building

Practice notes

This Practice Note is about the zero-rating of VAT for developers selling or leasing communal residential buildings, such as care homes and student accommodation, that they have constructed. It considers why zero-rating matters, why zero-rating might not apply and the conditions for zero-rating. This Practice Note was produced in partnership with Martin Scammell.

Tax

Zero-rated sales and leases—person converting a non-residential building

Practice notes

This Practice Note is about the zero-rating of value added tax (VAT) for developers selling or leasing buildings that they have converted for residential use. It considers why zero-rating matters for conversions, why zero-rating might not apply and the conditions for zero-rating. This Practice Note was produced in partnership with Martin Scammell.

Tax

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