Caroline Brown, CTA

Solicitor, Bird & Bird

I joined Bird & Bird as a trainee and qualified in 2005. I am a member of the Chartered Institute of Taxation and a contributor to VAT chapters of various publications, including the Franchise Law Review, Practical Law Digital Business Global Guide (UK), and Internet Law and Regulation, 5th Edition (Graham Smith).

As an associate in Bird & Bird's international VAT Group, I have particular strength on advising on complex, international VAT and implementation issues for our sector clients notably in the technology, e-commerce, energy, aviation and retail sectors, in an extremely wide range of transactions and projects, as well as providing transactional and advisory support for corporate M&A transactions. I have in-depth experience of advising on complex VAT issues and identifying related customs-related issues in connection with cross border distribution supply chains involving digitised services, high value assets, high volume goods, outsourcing and other major commercial projects, working frequently and closely with my colleagues from our international VAT and Trade & Customs groups. I regularly advise our sector clients to help aid their understanding of local VAT technical issues and options open to them as well as on the impact of future developments.

Contributed to

1

VAT tripartite supplies—third party consideration

Practice notes

This Practice Note considers the application of VAT to tripartite supplies. Specifically, it covers the supplier’s liability to account for the VAT in respect of the supply by reference to the third party consideration and the complications faced by the paying party in recovering input tax in such tripartite arrangements. This Practice Note is produced in partnership with Caroline Brown of Bird and Bird LLP.

Tax