Martin Sharratt

Martin joined Smith & Williamson in July 1999, having previously spent ten years in Big 5 firms (three as a partner with Arthur Andersen) as well as working for both Customs & Excise and an investment bank.

Martin is well-known as a specialist in the application of VAT to the financial sector and his clients range from small firms of brokers to several of the City's best-known institutions. He is a leading authority on the VAT treatment of foreign exchange, futures and other financial instruments.

He chairs one of the London chapters of the VAT practitioners group.