Lee is a Partner and Head of Indirect Taxes in the ByrneWallace LLP Tax Advisors Limited team.
He has over fifteen years’ experience in Ireland and the UK in providing tax advisory services to leading private and public sector organisations, international corporations and financial institutions.
He advises both domestic and international clients on VAT and indirect tax issues across a range of sectors, including financial services and investment management, real estate and construction, technology, health and life sciences, manufacturing and retail.
As well as VAT, Lee also advises on Stamp Duty, Customs Duty, Relevant Contracts Tax (RCT) and disputes with the Revenue. A recent focus has been advising clients on the implications of Brexit for the VAT and Customs treatment of their cross-border trade, where he is ideally placed to provide insight from both an Irish and UK perspective.
Lee has significant experience in advising on the following:
- The VAT treatment of domestic and cross-border transactions in a number of industry sectors
- Changes in VAT legislation, Revenue policy and evolving Irish and EU case law
- VAT issues on complex property transactions and real estate development
- Developing VAT recovery rate methodologies for clients without full VAT recovery
- Supporting clients in relation to Revenue audits and disputes with the Revenue
- Structuring European and global supply chains and the VAT and Customs treatment of movements of goods, imports/exports and distance sales
- VAT implications of M&A transactions and restructurings
- The completion of VAT reviews, including identifying key risks, threats, opportunities and optimisations
- VAT provisions in complex commercial agreements and contractual disputes between private parties in relation to VAT and indirect taxes
Lee is also a regular speaker and writer on VAT and indirect tax issues.
- Admitted as a Solicitor in Ireland
- Admitted as a Solicitor in England and Wales
- Admitted as a Solicitor in Northern Ireland (non-practising)
- Law Society of Ireland
- Law Society of England and Wales
- VAT Practitioners’ Group
Described as a “proactive and very approachable lawyer” (Legal 500 UK 2015), having a "wide knowledge of indirect taxes" (Legal 500 UK 2016) and "a good eye for detail" (Legal 500 UK 2017).
The Legal 500 UK 2017 described the indirect tax group he led as "simply excellent" and "keen to ensure that its service matches client expectations".