Andrew Clarke

Director at Deloitte


Andrew Clarke is a Director in Deloitte’s UK Indirect Tax practice working in the firm’s Cambridge and London offices.


Having previously worked for HM Revenue & Customs as a VAT inspector, Andrew has 27 years of experience in indirect tax, the last 25 years of which have been spent in practice advising clients in a wide range of industries and market sectors.


Andrew leads Deloitte’s Indirect Tax Policy & Trade Group and also assists with the indirect tax training curriculum. This work includes the analysis of case law developments and HMRC guidance, working with HMRC on policy development, the production of technical material and identification of opportunities for the wider indirect tax practice, and the delivery of both internal technical courses and a wide range of external client events, including Deloitte’s VAT Club and VAT School.


Andrew has a wealth of experience across a broad range of VAT matters and in facilitating/delivering training. This enables him to articulate technical issues in a way such that both other members of the indirect tax practice and non-specialist indirect tax attendees at external events can understand, both in respect of the technical intricacies, as well as the practical implications that these have in respect of day-to-day operations.