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

Professional and Business Services Charity Life Sciences Financial Services Property

Locations

Insights written by David Gage

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...
link to Find Out More
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...
link to Find Out More

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