Martin is an ex-special investigator for the law enforcement department of HMRC. He is now a consultant at Keystone Law advising clients on best practices to prevent tax litigation or disputes. Martin specialises in cases involving VAT and advises on cases where HMRC attempts to recover lost tax from others not involved in fraud but could have known of its existence. He works closely with consumer electronics clients, a sector likely to be on the receiving end of aggressive and disruptive action from HMRC.  At Circular Summit Martin will be a panellist on a session analysing how marginal VAT affects the price of goods from outside the UK, and the challenges and impact of marginal VAT in areas such as compliance and documentation, value thresholds, post-Brexit changes, and how these changes impact the procurement of used stock.