Amy Mannion KC

Indirect Tax and Duties

Amy is well known for her indirect taxes and duties work. She is sought after for her advisory work, and acts in all levels of tribunal and up to the Supreme Court. Due to her strong public law practice, Amy is often instructed in public law cases concerning tax matters, both for taxpayers and for HMRC.

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:

“Amy Mannion KC is incredibly clever, calm and controlled. She’s impressive.” (Chambers & Partners 2026)

“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

• HMRC v Yorkshire Agricultural Society [2025] UKUT 4: for HMRC in significant UT case on the correct approach to the VAT exemption for fundraising events.
• Jersey Choice Ltd v HMT [2024] UKSC 5: Successful in the Supreme Court (and before that, the Court of Appeal and High Court) in strike out of claim for Francovich damages arising from the removal of a VAT relief.
• OWD Ltd and another v HMRC [2019] UKSC 30: Successful in the Supreme Court on case concerning the Alcohol Wholesalers Registration Scheme managed by HMRC. 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.
• 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 concerning partial exemption special methods. Led by Owain Thomas KC