Matthew Sharp

I have experience advising on a range of direct and indirect taxation disputes. I work with all industry sectors, and both companies and private individuals.

I have particular expertise advising on employment related taxation issues (including IR35, employment status for tax and PAYE) and private client taxation issues (including residence, domicile and remittance related disputes).

I am a member of Fieldfisher's specialist IR35 team.

In addition, I have extensive experience advising on complex and high value professional negligence claims relating to tax.  I am a member of the Professional Negligence Lawyers Association.
My recent and current cases include:

• Desmond Higgins and the Commissioners for Her Majesty’s Revenue and Customs [2019] EWCA Civ 1860. A case concerning the meaning of the ‘period of ownership’ for principal private residence relief from capital gains tax.
• Acting for an ultra-high net worth individual in relation to a professional negligence claim against a national accountancy firm, as regards incorrect personal tax advice.
• Advising an international company on a multi-million pound employment status for tax dispute, concerning the status of several hundred off-payroll workers under PAYE rules and tax at stake in excess of £50m.
• Representing a media personality in relation to an IR35 dispute.
• Acting for a high net worth individual in relation to a voluntary disclosure of tax irregularities to HMRC and associated litigation. 

The vast majority of matters in which I am engaged are settled without recourse to tribunals or courts, mediation also being an option.

I have a proven ability to provide clear concise advice that is understandable and intelligible to both legal and non-legal audiences. I have been praised for providing "grounded, nuanced, realistic" and "focused" advice.

I am a member of Fieldfisher's Technology Sector group. As part of that, I am helping to lead Fieldfisher's Digital Health group.