Legal Guidance and Research / Experts / James Gopsill
James Gopsill#13614

James Gopsill

Gateley Legal
In the main my practice involves providing tax advice on real estate transactions (usually large scale residential or commercial projects), mergers and acquisitions including pre and post sale tax structuring, and structuring share incentive arrangements and schemes. I was a consulting editor for the Encyclopaedia of Forms and Precedents for over a decade on SDLT, VAT on Property and stamp taxes . Typical clients are landowners, housebuilders, property funds, developers, land promoters, entrepreneurs, corporate groups and banks.  

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 1997

Membership

  • Member of the Chartered Institute of Taxation Property Taxes Committee

Qualifications

  • History, BA Hons
  • CPE
  • LPC

Education

  • University of London, Goldsmiths College
  • College of Law
  • University of Bristol

1 Contributions by James Gopsill

VAT treatment of LPA receivers: rents, sales, TOGCs, options to tax, time of supply, and lenders' input VAT recovery (England and Wales)
PRACTICE NOTES
VAT treatment of LPA receivers: rents, sales, TOGCs, options to tax, time of supply, and lenders' input VAT recovery (England and Wales)
This Practice Note considers receivers appointed under the Law of Property Act 1925 (LPA 1925) or by an express power in a charge (for ease of reference, both are referred to in this Practice Note as LPA receivers, or simply receivers). This Practice Note does not address administrative receivers, nor receivers appointed by the court. VAT issues for receivers A receiver’s principal task is the collection and application of monies that come to them during their appointment. The factual circumstances may, in practice, be straightforward or intricate, depending on the nature of the property over which the receiver is appointed, the powers conferred by the mortgage deed under which the receiver is appointed, and the appropriate steps the receiver must take to maximise the return to the appointing mortgagee. A receiver, as a general rule, ordinarily controls the property in question for which they are appointed, but not the mortgagor’s wider business as a whole (even where that property makes up most of the business). A receiver generally acts as the mortgagor’s agent (unless that agency is terminated, for instance on the liquidation of a corporate mortgagor or the bankruptcy of an individual mortgagor—see Practice Note: Effect of bankruptcy or...
Restructuring & Insolvency
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