Tom is a Partner within the indirect tax department at Deloitte UK and leads the business’ indirect tax insurance offering. He has worked for Deloitte across the financial services industry for over 12 years specialising in VAT and IPT advisory work.
Tom regularly advises a number of the largest insurers, brokers and outsourced providers within the insurance industry. His experience most recently includes debating the scope of the VAT exemption with HMRC, advising on a number of long running partial exemption issues and assisting numerous clients with understanding the requirements of Making Tax Digital for VAT.
Over the last few years Tom has regularly advised on a number of Pan-European restructuring projects for insurance clients often driven by external factors such as Brexit. This has involved considering the tax treatment of cross-border flows / supplies and the interaction with key VAT case law such as Skandia.