Chris Mortimer


Chris is head of Macfarlanes VAT practice. He advises a broad range of clients but has a particular focus on financial services, real estate and luxury assets.

His team advises on all aspects of VAT including the establishment of new investment vehicles; partial exemption methods and other matters pertaining to VAT recovery; structuring of property transactions and property holding arrangements; implementation of outsourcing arrangements; M&A; and the acquisition, use and disposal of yachts, aircraft and artwork.

Chris also has extensive experience of handling disputes with tax authorities. He is a chartered accountant and chartered tax advisor.

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Year Qualified



The London School of Economics and Political Science (LSE), LLM, Law 2005 – 2006
University of Reading, LLB, Law 2002 - 2005