Amy Mannion

Indirect Tax and Duties

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.