Tax · speciality monitor
Indirect Tax & VAT: lateral monitor
Lawyers whose work centers on Indirect Tax & VAT and who changed firm over the last 12 months, set against the Tax practice and the market.
The last 12 months: November 2025 to October 2026
- 30
- Lateral moves, 12 monthsNovember 2025 to October 2026
- +18.8%
- Year on yearSettled 12-month windows
- 36.7%
- Partner share of moves
- 21
- Firms that hired
What the data show
In the Sartori & Partners lateral record, 30 lawyers joined a new firm in Indirect Tax & VAT from November 2025 to October 2026. On settled windows the count went from 32 to 38 (+18.8%), a change inside the noise of the two counts, so we read it as flat.
| Measure | Here | Tax | Market |
|---|---|---|---|
| Partner share of moves | 36.7% | 37.9% | 27.7% |
| Counsel share of moves | 16.7% | 12.6% | 12.7% |
| Associate share of moves | 46.7% | 48.5% | 58.5% |
| Moved up a level (three years) | 16.5% | 15.7% | 12.3% |
| Changed city (three years) | 21.0% | 22.6% | 21.6% |
| Hired by firms of 1,000+ lawyers | 63.3% | 49.9% | 53.6% |
| Year on year | flat (+18.8%) | rose (+23.8%) | rose (+9.0%) |
12 months to October 2026 unless the row says three years; a row switches to three years for every column when this page's 12-month value is not published. A dash is a value we do not publish. Flat means a change under 5% or inside the noise of the two counts.
Set against the Tax practice as a whole, the share hired by firms of 1,000+ lawyers stands out most: 63.3% here against 49.9%, above it. Year on year it held flat while the Tax practice as a whole rose.
Over the three years to October 2026, 97 lawyers moved in Indirect Tax & VAT, 32 of them partners (33.0%). They joined 66 different firms. 16.5% stepped up a level on the move and 21.0% changed city, against 12.3% and 21.6% across the market over the same three years. 48.5% came from firms with 1,000+ lawyers.
- Partner36.7%
- Counsel16.7%
- Associate46.7%
At 36.7%, the partner share of arrivals sits above the market's 27.7%.
- 1,000+ lawyers63.3%
- 400-999 lawyers23.3%
The 12-month firm table is below our naming threshold, so this part reads the three years to October 2026. 66 firms hired at least one lateral in Indirect Tax & VAT in the window. Ten firms account for 37.9% of arrivals, against 12.2% across the market: concentrated. Eversheds Sutherland ranks first by lateral arrivals, in the 6-10 band.
- 1,000+ lawyers48.5%
- 400-999 lawyers27.3%
- 150-399 lawyers9.1%
- under 150 lawyers15.2%
There were 27 open roles in Indirect Tax & VAT on law-firm career pages on November 11, 2026.
With volume in Indirect Tax & VAT holding level, a hire depends on a specific reason to move, which a firm has to put in front of the candidate.
Firms by rank and band
Each firm appears as a rank and a band, never an exact count, and only with at least 10 moves in the window.
| Rank | Firm | Moves (band) |
|---|---|---|
| 1 | Eversheds Sutherland | 6-10 |
| 2 | CMS | 6-10 |
| 3 | Taft Stettinius & Hollister | 3-5 |
| 4 | Corrs Chambers Westgarth | 3-5 |
| 5 | Holland & Knight | 3-5 |
| 6 | Dentons | 3-5 |
Deals in Indirect Tax & VAT
Sartori & Partners data count 40 over the three years to October 2026.
Disputes & investigations work is involved in 85.0% of them.
Time to partner in Indirect Tax & VAT
57 lawyers were promoted to partner in Indirect Tax & VAT over five years, according to Sartori & Partners data.
The median time from first year of practice to partner is 11.0 years, with the middle half between 8.5 years and 14.0 years, against a market median of 10.0 years. 64.1% made partner within 12 years.
These figures rest on 39 promotions.
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Edition November 2026. Window: November 2025 to October 2026. Source: Sartori & Partners, from public law-firm announcements, firm websites and professional profiles, checked monthly. Methodology. Spot an error? [email protected].
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