Sandy Cochrane

Partner, VAT

Sandy brings to Gravita a wealth of experience in VAT, including have spent more than ten years in industry. Following her time in industry, Sandy moved into practice, some 20 years ago, and has not looked back!

Sandy’s ‘in-house’ VAT experience has enabled her to provide a holistic approach to advisory, seeking input from other service lines where applicable.

Sandy has been involved with advising an array of clients to meet their VAT requirements, from OMBs, to large multinational corporations.

Sandy has a natural ability to make VAT easier for clients to understand, in particular for international businesses, in a pragmatic manner.

Services

VAT

Sectors

Technology Financial Services Property Professional and Business Services Industrial and Manufacturing Charity

Locations

VAT

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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Many individuals with self-employment or property income are still not ready for Making Tax Digital

9th January 2026
Written by: Matthew Oldfield
From 6th April 2026, Making Tax Digital for Income Tax will move from something that has been discussed for years to something that requires action. Yet many individuals who fall under the rules are still...
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Gravita in FT Adviser: FCA rules are changing for e-money firms

7th January 2026
 
Gravita Audit Partner, Dan Rose, has co-authored an article with IQ-EQ Compliance Director, Philip Buckingham for FT Adviser examining the Financial Conduct Authority’s proposed CASS 15 rules and what they could mean for electronic money...
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Government announces major increase to agricultural and business property relief thresholds to £2.5 million

23rd December 2025
Written by: Kelly Fern
Perhaps an early Christmas present to business owners and farmers alike. As announced today (23rd December 2025), the government has confirmed a significant change to the inheritance tax treatment of agricultural and business assets, following widespread feedback...
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R&D

What organisations need to know before starting a grant funded project

19th December 2025
Written by: Alan Sanders
Grant funding can help you to access opportunities and deliver ambitious and meaningful work. But securing the funding is only the beginning. To get the most out of it, stay compliant and avoid problems later...
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VAT

Hotel La Tour loses at the Supreme Court

17th December 2025
Written by: Sandy Cochrane
The UK Supreme Court has ruled against Hotel La Tour Limited, confirming that VAT on professional fees incurred when selling shares cannot be reclaimed — even when the proceeds fund taxable business activities. The decision...
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