Matthew Sharp

Practice Areas

Tax Controversy and Litigation

Career

Matthew leads our 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 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 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].

Publications

Author, "Trust Litigation Meets Tax Disputes," Brown Rudnick Briefings (September 3, 2025)

Author, "R&D Tax Relief: When Bad Advice Leads to Professional Negligence Claims," Brown Rudnick Briefings (August 18, 2025)

Co-author, "Fail to Prepare, Prepare to Fail," Corporate LiveWire Handbook (August 5, 2025)

Co-author, "The End of the Umbrella? HMRC’s Move to Reshape Labour Supply Chains," Brown Rudnick Briefings (July 23, 2025)

Co-author, "What To Note As UK Adopts OECD Crypto Disclosure Rules," Law360 (June 30, 2025)

"Demystifying Tax Professional Negligence Claims in the UK," Brown Rudnick Briefings (June 26, 2025)

"Funding matters," HMRC EIP Magazine (June/July 2025)

Co-author, "HMRC Publishes Reporting Guidance For Cryptoasset Services Users and Providers," Brown Rudnick Briefings (June 9, 2025)

"Renewable Transport Fuel Obligation (RTFO) and Tax Disputes: Navigating a Complex Compliance Landscape," Brown Rudnick Briefings (May 12, 2025)

Co-author, "Raising the Stakes: UK Government Consults on the Tax Treatment of Remote Gaming and Gambling," Brown Rudnick Briefings (May 9, 2025)

"[2025] UKUT 00124 (TCC) George Mantides Limited v HMRC: Further ammunition for HMRC in its battle against self-employment in healthcare?" Brown Rudnick Briefings (May 1, 2025)