Hydeam Sulton
Partner
VAT Partner
With more than 20 years’ experience in VAT and indirect tax, I have built my career across HMRC, professional practice and industry. I advise clients on complex VAT matters, combining deep technical knowledge with a practical, commercial approach focused on delivering real value. I have extensive experience advising organisations across the full spectrum of VAT and indirect tax.
My background includes senior roles within HMRC, leading VAT functions in professional practice and responsibility for UK and EU VAT matters within a FTSE 100 global business. This breadth of experience gives me a strong understanding of both the technical and commercial considerations surrounding VAT, as well as valuable insight into HMRC’s compliance methodology and approach.
My sector knowledge includes:
• Land and property
• Charities and not-for-profit organisations
• Education
• Technology and SaaS
• Financial services
• International and cross-border businesses
I advise clients on a wide range of VAT matters, including international supplies of goods and services, M&A due diligence, HMRC checks and investigations, VAT risk management, and complex technical issues.
Throughout my career, I have helped clients save and recover millions of pounds in VAT, including significant savings for not-for-profit organisations, where those savings have helped support the delivery of vital charitable services.
I have also contributed to key HMRC VAT policy and legislative developments, including VAT on online marketplaces, Brexit and Making Tax Digital for VAT. I was also the lead VAT adviser to the charity that successfully secured temporary zero-rating for energy-saving materials.
I began my career with HMRC in 2001, specialised in VAT and qualified as a Chartered Certified Accountant through HMRC’s Professional Accountancy Training Scheme. I later moved into practice with a Big 4 firm, specialising in VAT, before returning to HMRC as a Head of Tax Professionalism, where I was also a lead VAT specialist for key international VAT units, campaigns, and projects.
Following the Brexit referendum, I moved into industry with FTSE 100 global software provider Sage plc, where I was responsible for UK and EU VAT compliance and advisory matters.
I returned to practice in 2019, holding senior VAT and indirect tax roles, including Tax Partner and Head of VAT, Indirect Tax, and a Lead Office Partner role in Newcastle. I joined Clive Owen as VAT Partner in 2026.
I hold an LLB (Hons) in Law and a BSc (Hons) in Applied Accounting. I am a Fellow of the Association of Chartered Certified Accountants (FCCA) and a member of the Chartered Institute of Taxation (CIOT).
