Matthew leads Brown Rudnick’s UK Tax Controversy and Litigation Group in London. Matthew’s practice focuses on complex and high-value tax litigation, as well as commercial litigation involving tax.
Matthew is ranked in Legal 500 UK, Chambers & Partners UK and Chambers & Partners Global for tax controversy. The Directories note that:
‘Matthew Sharp is a particular stand out individual. I have no hesitation in sending clients to him and I know that he will treat them well, as he combines client understanding with technical excellence.’
‘Matthew Sharp always goes above and beyond for his clients. He distils complex tax issues in an easy-to-understand way, but is always commercially focused. We have had him on calls with C-suite and his style always cuts through on serious/complex issues.’
‘Matthew is a real rising star. He has real expertise in employment tax and understands technical legal resources. He is very personable on long cases.’
‘Matthew is technically astute on tax issues, but more importantly, his advice is commercially focused and always solution-driven.’
Matthew trained as a commercial litigator, before specialising in tax litigation. This means Matthew thinks like a litigator, developing effective strategies to assist his clients. Matthew combines his strategic expertise with a deep understanding of UK and global taxation issues.
Whilst Matthew acts on a broad range of direct and indirect taxation disputes, he has particular expertise acting on employment related taxation issues. This includes employment status disputes, IR35 disputes and PAYE issues.
Matthew is also sought out for his expertise in tax related commercial litigation and tax related trust litigation.
On tax related commercial litigation, Matthew is ranked in Legal 500 UK for professional negligence matters. The Directories note that:
‘Matthew Sharp is also noted for his skills in advising on [professional negligence] claims relating to taxes.’
‘Matthew Sharp is highly intelligent. He is a star in the making.’
Matthew has acted on some of the largest and most high-profile tax professional negligence claims in recent years, including Hoegh and another v Taylor Wessing LLP and another [2022]
Matthew also handles trust litigation matters, particularly those involving tax. Matthew acted in, and successfully won, the recent case of JTC Employer Solutions Trustee Ltd v Garnett [2024], which concerned an application to the High Court for rescission of certain sub-trusts on the grounds of mistake (tax mistake). Matthew has also handles trust remedial proceedings in offshore jurisdictions, working alongside local counsel.
The vast majority of Matthew’s matters are settled without recourse to tribunals or courts, mediation also being an option.