Team - David Gage

David Gage

David Gage

Partner, VAT

With more than 20 years of professional experience, including over a decade specialising in VAT, David combines deep technical expertise with a commercially focused, solutions-driven approach shaped by his early career in management consulting. He has worked across multiple jurisdictions, advising on complex supply chains and helping organisations grow, operate efficiently and expand into new markets.

David acts as a trusted adviser and critical friend to his clients, supporting them to remain fully VAT compliant while identifying opportunities to optimise outcomes. His core sector expertise includes property and construction, financial services, and international goods and services, particularly where cross-border, digital or multi-jurisdictional VAT issues arise. He is especially experienced in helping international businesses establish and scale UK operations, providing practical, commercially grounded advice from day one.

David advises on high-value transactions and complex VAT treatments, and supports clients through HMRC enquiries and audits, helping them manage risk and resolve issues efficiently. He has provided expert VAT opinion in VAT litigation and is regularly cited by the national press on tax matters.

Known for bringing clarity to complex VAT issues, David enables businesses to make confident, commercially sound decisions and is valued by clients as a trusted long-term partner.

Services

VAT

Sectors

Property Professional and Business Services Charity Life Sciences Financial Services

Locations

Bristol Office

Insights written by David Gage

Could your charity be paying too much VAT or unknowingly creating a VAT liability?

10th November 2026
Written by: David Gage
A new fundraising initiative, a change in how services are delivered or a property transaction can have unexpected VAT consequences. For charities, even seemingly straightforward decisions can result in significant additional costs, missed reliefs or...
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Autumn Budget 2026: What could it mean for VAT and business growth?

30th September 2026
Written by: David Gage
With the 2026 Autumn Budget just around the corner, Britain cannot achieve growth while its tax system rewards people and businesses for doing less. On a medieval estate, the arrangement was clear. The farmer produced...
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Client account interest and VAT: could separate legal entities help law firms?

29th September 2026
Written by: David Gage
In an earlier article, I examined how interest earned on client money can affect a law firm’s VAT recovery. For firms holding substantial client funds, the resulting restriction can be significant. We have since explored...
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VAT

Packaging, hot food and VAT. What the Morrisons case means for food retailers and takeaway businesses

16th January 2026
Written by: David Gage
HMRC has once again demonstrated its willingness to challenge the VAT treatment of hot takeaway food, as illustrated by the recent Tribunal decision in WM Morrison Supermarkets Ltd v HMRC. For food retailers and takeaway...
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Client account interest and VAT: an emerging risk for law firms

12th January 2026
Written by: David Gage
Recent changes in the economic and regulatory environment have brought renewed attention to the VAT treatment of interest earned on client monies. What was once commonly viewed as a low-impact technical point is now emerging...
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