Although particularly well known for representing the Revenue in high-profile VAT litigation, this set has increased its work acting on behalf of private entities. It handles the full range of indirect tax issues, and undertakes a good deal of tax tribunal work and public law challenges. Its members have handled a variety of cases in the past year involving such issues as VAT relief, abuse law as it relates to tax avoidance and customs duty classification. (Chambers and Partners 2014)
Barristers at 1 Crown Office Row advise and represent both private taxpayers and the Revenue in the most challenging indirect tax litigation. Often instructed to act in topical matters in the ECJ, they are capable of handling very important cases. One example of the set's work in the past year was the complex Reed Personnel v RCC case. (Chambers and Partners 2013)
Tax litigation has become a major part of our work. We now have a large team of barristers practising regularly in this field representing both taxpayers and HM Revenue and Customs.
We provide expert advocacy services and litigation advice on a wide range of tax disputes. We have regularly been involved in Public Law challenges in the Administrative Court, appeals to the Tax Tribunal and onwards to the Domestic Courts at all levels including the Supreme Court, and references to the Court of Justice of the European Union. We believe that our members' extensive litigation experience across a wide range of practice areas gives us an advantage when litigating in this specialised field.
The group is headed by Philippa Whipple QC, who has particular expertise in this field.
We have been instructed by taxpayers and HMRC in literally hundreds of tax cases, many of them leading cases in the tax field. Most of our collective experience is in indirect tax litigation (including VAT, customs duty and landfill tax), but some members have experience in direct tax also.
Our Members have authored two chapters in the looseleaf Sweet & Maxwell publication "Value Added Tax, Commentary and Analysis", published in September 2009. This provides an in-depth analysis of VAT law and includes an extensive section on judicial review in tax matters. The following chapters have been authored by members of our VAT team -
Chapter 5 – Taxable Transactions, by Philippa Whipple and Owain Thomas
Chapter 26 – Judicial Control of the Commissioners, by Philippa Whipple, Sarabjit Singh and Andrea Lindsay Strugo
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