Edward Waldegrave

Edward has a busy litigation practice and regularly represents clients at all levels of the court system, up to and including the Supreme Court. His particular expertise is in disputes involving tax (both direct and indirect), but his practice also encompasses non-tax claims for judicial review, professional negligence proceedings, costs, and litigation concerning the Freedom of Information Act 2000. He often works (either as sole counsel or with others) on high-value and/or high-profile cases involving significant legal and factual complexity.

Edward was appointed to the Attorney General’s A Panel of Junior Counsel to the Crown in 2024 and regularly represents government clients as well as businesses and individuals.

Significant cases in which Edward has acted in recent months include:

• Cobalt Data Centre 2 LLP v. HMRC (Supreme Court, January 2024): High-value case concerning the availability of enhanced capital allowances for investments in “enterprise zones”, and which raises important contract law questions.
• Mersey Docks and Harbour Company Limited v. HMRC (First-tier Tribunal, February 2024): Concerned the availability of “plant and machinery” capital allowances for expenditure on a substantial quay wall on the River Mersey.
• ThyssenKrupp Materials (UK) Limited v. HMRC [2024] UKUT 79 (TCC) (Upper Tribunal, February 2024): Dispute worth about £8 million as to the availability of “inward processing relief” from customs duty and import VAT.
• Barclays Services Corporation v. HMRC [2024] UKFTT 785 (TC) (First-tier Tribunal, May 2024): This case concerned the VAT grouping rules in the financial services sector. The key issues concerned the circumstances in which a company will have a “fixed establishment” in the UK, and HMRC’s “protection of the revenue” powers.
• MN and Others v. Secretary of State for the Home Department (Administrative Court, July 2024): A challenge to the lawfulness of the Government’s policy of using a former military facility in Essex to accommodate asylum-seekers, and related issues.
• Moore (Valuation Officer) v. Bailey [2024] UKUT 304 (LC) (Upper Tribunal, July 2024): This case concerned the treatment for rating purposes of equestrian facilities on a farm.
• M R Currell Limited v. HMRC (Upper Tribunal, October 2024): This case concerned whether a contribution to an employee benefit trust gave rise to employment income tax and National Insurance liabilities.