Sandy Cochrane

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.

Email Sandy Phone Sandy

Services

VAT

Sectors

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

Locations

London Office

Insights written by Sandy Cochrane

Browse all insights

News and Economy VAT

Summer VAT cuts for family leisure and hospitality businesses

22nd May 2026

Written by: Sandy Cochrane

On 21st May 2026, the UK Government announced a temporary reduction in VAT from 20% to 5% on certain children-focused and family leisure activities. The measure applies from 25th June 2026 to 1st September 2026,...

News and Economy VAT

UK cladding remediation VAT rules and recovery explained for property owners

19th May 2026

Written by: Sandy Cochrane

Cladding remediation remains a critical issue across the UK property sector. While safety is the priority, the VAT treatment of these works has emerged as a significant financial and policy challenge. Recent HMRC guidance and...

VAT Charity

Colchester Institute VAT case and what charities need to know

1st May 2026

Written by: Sandy Cochrane

A recent Court of Appeal decision in Colchester Institute has clarified how certain government funding should be treated for VAT purposes, with implications that may reach well beyond the education sector. While the case focused...

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...

News and Economy VAT

Supreme Court decision in the Hotel La Tour case expected soon

27th October 2025

Written by: Sandy Cochrane

The Supreme Court is expected to release its decision shortly in the Hotel La Tour Limited case, which could have a major impact on how VAT is recovered on costs linked to share disposals. Talk...

VAT Charity

Charity VAT exemptions for fundraising events under threat as HMRC ignores tribunal ruling

15th July 2025

Written by: Sandy Cochrane

A landmark court victory for charity fundraising events has been overshadowed by HMRC’s...

News and Economy VAT

VAT Update on Hotel La Tour Appeal – VAT is not recoverable on share sale costs

31st May 2024

Written by: Sandy Cochrane

Last week marked the conclusion of the Hotel La Tour VAT case, with the Court of Appeal ruling in favour of HMRC.

VAT

VAT changes from 1 April 2022: Use of ‘rebated’ red diesel is much more restricted

24th March 2024

Written by: Sandy Cochrane

The use of ‘rebated’ red diesel (5% VAT) is restricted to a very small number of industry sectors (including agriculture, horticulture, fish farming, forestry and rail transport). HMRC says that businesses within certain sectors...