The Undercover Policing Inquiry will begin to hear evidence again today, 21 October 2024, having heard opening statements last week - Oct 2024
Amy Mannion’s main areas of practice are public law, public inquiries, and indirect tax and duties.
Amy is a member of the Attorney General’s ‘A’ Panel of Counsel, having previously been a member of the ‘B’ Panel (appointed 2013) and ‘C’ Panel (appointed 2009).
Amy practices in all areas of public law and has particular experience with cases raising human rights issues; policing and investigations; matters associated with inquiries and reviews; indirect tax and duties; professional discipline and regulatory law.
Amy is instructed in high profile and complex cases across her practice areas, as leading counsel, alone, and as a sought-after junior, and is recommended as a leading junior by Chambers & Partners and the Legal 500.
The 2023 edition of Chambers & Partners describes Amy as “one of the smartest people at the Bar; she picks up the facts quickly”. She “[o]perates at a high level and really understands her brief”. “Clients like her and respect her and she is an excellent advocate.”
Public InquiriesAmy is a highly regarded practitioner in the public inquiries field, and is ranked by both Chambers & Partners and the Legal 500. She has been described (by Chambers & Partners) as a “sought-after junior for major public inquiries involving the police. She also handles judicial review challenges to the decisions of inquiry chairs. She has additional experience of advising clients on a range of matters arising in inquests including redaction of documents and preparatory hearings.”
Public Inquiries quotations about Amy in the directories include:
“Amy is a Silk in all but name. She is meticulously prepared and a fount of knowledge. An outstanding barrister.” (Legal 500 2025)
“Amy has this wonderful ability to be granular and strategic. She can dig down into the detail while still retaining focus on how things should be in months ahead.” (Chambers & Partners 2025)
“Her work is amazingly good. She provides very good strategic advice and she is so efficient. Her advice to clients is very good in terms of content and speed.” (Chambers & Partners 2025)
“Her grasp for what clients want is incredible. She holds the whole thing together.” (Chambers & Partners 2025)
“Amy has an excellent manner – she is incredibly clear and concise; she is tactful, and knows when to push and when not to push certain points.” (Chambers & Partners 2024)
“Her judgement is impeccable.” (Chambers & Partners 2024)
“Amy is one of the smartest people at the Bar; she picks up the facts quickly. She is very skilled in dealing with the inquiry chair and is very supportive of other women at the Bar.” “Clients like her and respect her and she is an excellent advocate.” (Chambers & Partners 2023)
“She is a great performer in the inquests and inquiries space.” “Her submissions are clear, persuasive and extremely well delivered.” (Chambers & Partners 2022)
“She has an incredible manner in court and she has a really good rapport with the chair. She’s a first-class advocate and barrister.” “She has her eyes on the ball and her stamina separates her from others.” “I can’t sing her praises highly enough. She can sort out the most complicated problems.” (Chambers & Partners 2021)
“She has a sound analytical mind, is excellent on strategy and is very popular with the client. She has the respect of the Inquiry.” “She was extremely hard-working and very knowledgeable. She’s also someone with a lovely style of advocacy.” (Chambers & Partners 2020)
Amy has been instructed in a number of public inquiries for a range of clients:
- She is first junior for the Commissioner of the Metropolitan Police Service in the Undercover Policing Inquiry (since 2015).
- She is first junior for a central government department in the Covid Public Inquiry.
- She was leading counsel for Her Majesty’s Chief Inspector of Prisons in the public inquiry into events at Brook House Immigration Removal Centre (arising from secret filming by BBC Panorama).
Amy is a highly sought-after junior well known for her indirect taxes and duties work. Due to her strong public law practice, Amy is often instructed in public law cases concerning tax matters, both for taxpayers and for HMRC. She acts in all levels of tribunals and up to the Supreme Court and CJEU.
Amy has been described by Chambers & Partners as a “skilled junior with a strong public law and indirect tax practice”. Indirect tax and duties quotations about Amy in the directories include:
“Her contribution is invaluable. You can have the utmost confidence in her abilities.” (Chambers and Partners 2024)
“Operates at a high level and really understands her brief.” (Chambers and Partners 2023)
“She is incredibly hard-working and knowledgeable.” (Chambers and Partners 2022)
“Absolutely superb, she is hyper-intelligent and really hard-working.” (Chambers and Partners 2021)
“Exceptional; she is super bright and always derives the key facts from a wealth of material very, very quickly.” “She goes through a case in great forensic detail.” (Chambers and Partners 2020)
Selected Cases
- Jersey Choice Ltd v HMT [2021]: Successful in Court of Appeal and High Court strike out of claim for Francovich damages.
- OWD Ltd and another v HMRC [2019] UKSC 30: Concerns the HMRC-managed Alcohol Wholesalers Registration Scheme (AWRS).
- Richard Allen v HMRC UKT (2019): High Court upheld that VAT Directive 83/181 art.1 did not confer rights on individuals.
- Beehive Wine Store v HMRC: acted for HMRC in alcohol excise WOWGR-approval revocation appeal.
- R (oao X Ltd & Y Ltd; ABC Ltd) v HMRC [2017]: Court of Appeal consideration of the correct approach to injunctive relief in cases where there is dedicated appeal scheme before the Tribunal which does not provide for suspensive relief. Arises out of new Alcohol Wholesalers Registration Scheme.
- Volkswagen Financial Services (UK) Ltd v HMRC [2017] UKSC 26: Supreme Court determined second ground of appeal and referred primary ground to the CJEU. VAT case; concerns partial exemption special methods. Led by Owain Thomas QC.
- Safe Cellars v HMRC [2017]: High Court discharged injunction against HMRC.
- HMRC v Ahmed, T/A Beehive Wines [2017]: Upper Tribunal review of approach taken by First Tier Tribunal to reviews of reasonableness of a decision.
- HMRC v Brobot Petroleum [2016] UKUT 398: Upper Tribunal decision concerning deferred payments of duty for petroleum. The UT found HMRC had been entitled and reasonable to focus on eligibility as a first stage nt he application process.
- R (oao Ahmed) v HMRC [2015] 3954: HMRC’s WOWGR revocation decision was not ‘fundamentally unlawful’ such that injunctive relief would be appropriate.
- Colchester v HMRC [2014] STI 871: Upper Tribunal. First UT authority on when a construction is an 'annex' to a building.
Amy is a strong public law practitioner, with particular expertise in judicial review arising in context of regulatory, disciplinary, tax, duties, policing and prisons decisions, those concerning inquiries and reviews, and those with a criminal law background or context. Amy also has a wealth of experience in judicial review injunction matters.
Chambers and Partners has described Amy as a “skilled junior with a strong public law and indirect tax practice” (Indirect Tax) and noted that Amy “handles judicial review challenges to the decisions of inquiry chairs” (Public Inquiries and Inquests).
Selected Cases
- Moss v Royal Borough of Kingston Upon Thames [2021] EWHC 1032: Successful for claimant in judicial review against local authority.
- OWD Ltd and another v HMRC [2019] UKSC 30: Supreme Court consideration including whether the application process for the HMRC-managed Alcohol Wholesalers Registration Scheme (AWRS) breached article 6 ECHR.
- R (oao X Ltd & Y Ltd; ABC Ltd) v HMRC [2017]: Court of Appeal consideration of the correct approach to injunctive relief in cases where there is dedicated appeal scheme before the Tribunal which does not provide for suspensive relief. Arises out of new Alcohol Wholesalers Registration Scheme.
- R (oao Ahmed) v HMRC [2015] 3954: HMRC’s WOWGR revocation decision was not ‘fundamentally unlawful’ such that injunctive relief would be appropriate.
- R (oao Waryoba) v SSHD [2014] EWHC 1496: Judicial review considering unlawful detention, immigration.
- R (oao Oboh; Patel) v SSHD [2014] Imm AR 937: Judicial review concerning certainty of immigration policy.
- R (oao Cheema v HMRC) [2013] EWHC 3790: Judicial review arising out of issue of unlawful search warrant.
- R v Joseph McAuley [2012] EWCA Crim 2333: Public law challenges to sentence calculation.
- R (on the application of F) v Secretary of State for Justice [2012] EWHC 2689 (Admin): Judicial review on question whether prison transfer violated article 3.
- R (oao Kammash & Others) v MOD 2009-2012: Judicial review of adequacy of Royal Military Police investigation into abuse allegations made by 7 Iraqi citizens in 2007.
Amy accepts instructions from both claimants and defendants in data protection and privacy related matters. She has particular experience in:
- Judicial review injunctive relief cases
- GDPR and DPA matters arising in public inquiries
Human rights issues arise across Amy’s practice areas. For example:
Selected Cases
- Moss v Royal Borough of Kingston Upon Thames [2021] EWHC 1032: Successful for claimant in judicial review against local authority. Leading case on the citizen’s inspection right found in s.26 of the Local Audit and Accountability Act 2014.
- OWD Ltd and another v HMRC [2019] UKSC 30: Supreme Court consideration including whether the application process for the HMRC-managed Alcohol Wholesalers Registration Scheme (AWRS) breached article 6 ECHR.
- R (oao X Ltd & Y Ltd; ABC Ltd) v HMRC [2017]: Arguments in Court of Appeal consideration of the correct approach to injunctive relief pending an appeal including arguments concerning article 6 and article 1 of the First Protocol.
- Undercover policing inquiry: Consideration of articles 2, 3, 8 and 8 in context of anonymity applications.
Amy has experience of immigration law at first instance and upon appeal. She is usually instructed in immigration judicial review claims, but appears at both levels of the Tribunal as well as in the High Court and Court of Appeal.
Selected Cases
- Amy was leading counsel for Her Majesty’s Chief Inspector of Prisons in the public inquiry into events at Brook House Immigration Removal Centre (arising from secret filming by BBC Panorama).
- R (oao Waryoba) v SSHD [2014] EWHC 1496: Judicial review considering unlawful detention in immigration context.)
- R (oao Oboh; Patel) v SSHD [2014] Imm AR 937: Judicial review concerning certainty of immigration policy.)
Amy has particular expertise in cases concerning policing and crime.
Selected Cases
- Moss v Royal Borough of Kingston Upon Thames [2021] EWHC 1032: Successful for claimant in judicial review against local authority. Leading case on the citizen’s inspection right found in s.26 of the Local Audit and Accountability Act 2014.
- Amy is first junior for the Commissioner of the Metropolitan Police Service in the Undercover Policing Inquiry (since 2015).
- Re AWE Burghfield [2014]: Junior counsel for MOD in a very large number of misconduct allegations arising out of MOD Police failures to patrol at Burghfield Atomic Weapons Establishment.
- R (oao Cheema v HMRC) [2013] EWHC 3790: Judicial review arising out of issue of unlawful search warrant.
- R (oao Kammash & Others) v MOD (2009-2012): Judicial review of adequacy of Royal Military Police investigation into abuse allegations made by 7 Iraqi citizens in 2007.
Amy Mannion successful in Supreme Court - Feb 2024
In 2012, Section 199(3) of the Finance Act removed VAT relief known as Low Value Consignment Relief (“LVCR”). Jersey Choice Limited (“JCL”), a Jersey-registered company that grows...
Amy Mannion appears in Supreme Court in appeal against a strike out decision - Nov 2023
Amy Mannion appeared for His Majesty’s Treasury before the Supreme Court yesterday, led by Jessica Simor KC (Matrix Chambers). The issue before the court was whether Court of Appeal was right to...
Undercover Policing Inquiry’s Interim Report Published - Jul 2023
The Undercover Policing Inquiry’s Interim Report was published on 29th June. The report focuses on the period from 1968 – 1982 and found that the methods used by the police to gain information...
Amy Mannion successful in Court of Appeal - Dec 2021
Jersey Choice Ltd appealed against the decision of the High Court to strike out its claim for Francovich damages arising from the removal of a VAT relief which the company claimed was in breach of EU...
Amy Mannion successful for claimant in judicial review against Royal Borough of Kingston Upon Thames - Apr 2021
Amy represented Derek Moss, a resident of the Royal Borough of Kingston Upon Thames, in his challenge to Kingston Council’s refusal to allow him to inspect records and documents relating to their...
Amy Mannion successful in strike out of claim for Francovich damages - Dec 2020
In Jersey Choice Ltd v HMT, the Claimant Jersey Choice Ltd sought Francovich damages, claiming that the UK’s removal in 2012 of a low value VAT relief from items sent from the Channel Islands by...
Undercover Policing Inquiry’s hearings begin today - Nov 2020
Today, 2nd November, the Undercover Policing Inquiry starts its hearings with seven days of live-streamed opening statements, followed by seven days of evidence hearings. The full schedule and how the...
1COR hosts Sutton Trust students for an insight into life at the Bar - Oct 2019
What is a barrister? 1COR hosts Sutton Trust Pathways to Law students to give them a glimpse into life at the Bar. 1COR, led by Head of Outreach Jo Moore, welcomes Sutton Trust students to learn...
Amy Mannion successful before the Supreme Court - Jun 2019
Amy Mannion acted for HMRC in OWD and another v HMRC [2019] UKSC 30. In the judgment, handed down on 19 June 2019, the Supreme Court considered HMRC’s powers under the Alcohol Wholesaler...
1COR walk in the LLST’s London Legal Walk 2019 - Jun 2019
These 1COR boots are made for walking...in the London Legal Walk 2019! Each year 1COR raise money to provide access to justice through their support of the London Legal Support Trust (LLST). Each...
Amy Mannion successful for HMRC in VAT EU law case - Apr 2019
Amy Mannion acted for HMRC in Richard Allen v HMRC, in which the High Court held that VAT Directive 83/181 art.1 did not confer rights on individuals. Accordingly, the claimant businessman could not...
Five members volunteer at Inner Temple’s ‘Becoming a Barrister’ day - Feb 2019
Clodagh Bradley QC, Amy Mannion, Emma-Louise Fenelon, Head of Outreach Jo Moore and Charlotte Gilmartin this week volunteered at a ‘Becoming a Barrister Day’ for 16-18 year olds. The event,...
Jo Moore and Amy Mannion speak on panel about Pathways to Law at the London School of Economics - Jan 2019
Last night Amy Mannion and Jo Moore, Head of Outreach, spoke on a panel with three solicitors about being a barrister at the London School of Economics (LSE) to explain the differences between the...
Amy Mannion successful for HMRC in alcohol excise WOWGR-approval revocation appeal - Apr 2018
HMRC revoked the approval of Beehive Wines to trade in duty-suspended alcohol under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) as a result of their non-compliance with...
Congratulations to Owain Thomas QC, Jeremy Hyam QC and Amy Mannion on being appointed as Recorders - Mar 2018
We are delighted to announce that Owain Thomas QC, Jeremy Hyam QC and Amy Mannion have been appointed as recorders by the Queen, on the advice of the Lord Chancellor, the Right Honourable David Gauke...
The Supreme Court grant permission in OWD Ltd & Another v HMRC - Feb 2018
The Supreme Court has granted permission to appeal to both the traders and HMRC in OWD Ltd & Another v HMRC. The case concerns the HMRC-managed Alcohol Wholesalers Registration Scheme...
Amy Mannion promoted to A panel of the Attorney General’s Panels of Counsel - Jun 2017
1 Crown Office Row is delighted to announce that, effective from 1 September 2017, Amy Mannion has been promoted from the B panel to the A panel of the Attorney General's Panels of Junior Counsel to...
Amy Mannion successful for HMRC in discharging a High Court injunction - May 2017
Mr Justice Haddon Cave overturned an injunction against HMRC which had been in place for over a year, holding that the balance of convenience had 'decisively shifted' in favour of discharge. He did...
Amy Mannion to appear in Court of Appeal in alcohol wholesaler judicial review and injunction cases - May 2017
Earlier this year Amy Mannion successfully defended HMRC in three High Court injunction judicial reviews. The applicants (all protected by anonymity orders) were businesses who had been refused...
Supreme Court refers questions to the CJEU in Volkswagen Financial Services Ltd v Commissioners for HMRC - Apr 2017
In Volkswagen Financial Services (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs the Supreme Court has referred 4 questions on the interpretation of the VAT Directive in the context of...
Owain Thomas QC, leading Amy Mannion, Acted for HMRC against Volkswagen Financial Services - Nov 2016
On Thursday 3 November Owain Thomas QC, leading Amy Mannion, acted for HMRC in the Supreme Court in Volkswagen Financial Services (UK) Ltd (VWFS) v HMRC. The case concerned what is a fair and...
Amy Mannion win for HMRC in Upper Tribunal (Tax Chamber) - Aug 2016
The Upper Tribunal allowed HMRC's appeal against a decision of the First Tier. The First Tier had been wrong to conclude that it was unreasonable for HMRC to refuse a Duty Deferment Account to an...
Suzanne Lambert and Amy Mannion return to practice after maternity leave - Sep 2015
Suzanne Lambert has returned to full-time practice after an extended period of maternity leave. She resumes her broad civil law practice with a particular interest in human rights, all types of...
Amy Mannion successful in unlawful detention judicial review - May 2014
Amy Mannion was successful representing the Home Secretary in an unlawful detention judicial review. In a detailed judgment, Alexander Nissen QC found that the Claimant had not been unlawfully...
Amy Mannion successfully defended the Home Office against two joined applications for judicial review - May 2014
Amy Mannion successfully defended the Home Office against two joined applications for judicial review. The Claimants had both challenged the lawfulness of guidance issued by the Home Secretary as to...
Amy Mannion successful in Upper Tribunal for HMRC in Colchester v HMRC - Apr 2014
Amy Mannion represented HMRC in the case of Colchester v HMRC [2014] STI 871. This is the first Upper Tribunal authority on when a construction is, for VAT purposes, an "annexe to an existing...
Amy Mannion wins case for HMRC clarifying that a card game, Bridge, is not a sport - Feb 2014
What is a sport? This was the question which faced the First Tier Tax Tribunal in English Bridge Union v HMRC. Amy Mannion, for HMRC, persuaded the Tribunal that the well-known card game, Bridge, was...
Amy Mannion wins in VAT case worth £400,000 - Jun 2013
Amy was leading counsel for HMRC in this case of JMC Electronics Ltd v HMRC. Dismissing the company's appeal after a hearing lasting 7 days, the Tribunal found that JMC had "colluded in contrived...
Amy Mannion wins for HMRC in Global Corporation Trading v HMRC - Mar 2013
Amy Mannion wins for HMRC in Global Corporation Trading v HMRC. The Tribunal found that the directors of Global Trading knew their trade in 2006 was connected with missing trader Intra-Community...
Amy Mannion has been appointed to two Crown Prosecution Service (CPS) Specialist Advocate Panels - Mar 2013
Amy Mannion has been appointed to two of the Crown Prosecution Service's Specialist Advocate Panels, for Fraud (at Grade 3) and Extradition (at Grade 2). Amy continues to accept instructions for...
New Appointments to the Attorney General’s A, B and C Panels – February 2013 - Feb 2013