Edward Waldegrave in successful appeal to Upper Tribunal concerning customs classification of wetsuits - Apr 2026
Edward’s practice is focussed on tax (both direct and indirect) and public law disputes. He acts for a broad range of clients, including individuals, small and large businesses, and government bodies. He has appeared at all levels of the court system, up to and including the Supreme Court, often as sole or lead counsel.
Some of the most significant cases on which Edward has worked recently include:
- TG v. Secretary of State for the Home Department [2025] EWHC 596 (Admin.): a challenge to the use by the Home Secretary of the former RAF facility at Wethersfield to accommodate asylum seekers.
- ACN v. Secretary of State for the Home Department [2026] EWHC 297 (Admin.): a challenge to the Home Secretary’s compliance with the “public sector equality duty” in relation to LGBT+ asylum seekers.
- Cobalt Data Centre 2 LLP v. HMRC [2024] UKSC 40: a Supreme Court case concerning the availability of enhanced capital allowances in respect of investments in “enterprise zones”.
- Barclays Services Corporation v. HMRC [2024] UKFTT 785 (TC) (which is on appeal to the Upper Tribunal) & HSBC Electronic Data Processing (Guangdong) Limited v. HMRC [2022] UKUT 41 (TCC): important cases concerning the application of the VAT grouping rules in the financial services sector.
- Inside Track 3 LLP v. HMRC [2025] UKFTT 986 (TC): long-running and very high value litigation concerning the tax consequences of investments in film production (with the most recent decision being.
- The Independent Inquiry relating to Afghanistan (which is investigating matters arising from the deployment of British Special Forces to Afghanistan between 2010 and 2013).
Edward has been described in the legal directories as “a brilliant advocate and cross-examiner”, “very capable and assiduous, and great with clients”, and “a joy to work with”. He was shortlisted for Tax Junior of the Year at the Chambers UK Bar Awards 2025.
In 2024 Edward was appointed to the Attorney General’s “A” Panel of Junior Counsel to the Crown.
View full profile »David Manknell KC and Edward Waldegrave in successful defence of Equality Act Claim by LGBT+ asylum seekers - Feb 2026
The High Court has handed down its judgment in ACN v. The Secretary of State for the Home Department [2026] EWHC 297 (Admin.), concerning whether the Secretary of State for the Home Department is...
1COR shortlisted for 7 awards Chambers UK Bar Awards 2025 - Sep 2025
We are delighted to announce that we are shortlisted for 7 awards at the Chambers UK Bar Awards 2025: Clinical Negligence Set of the Year Inquests & Public Inquiries Set of the Year ...
Edward Waldegrave represents successful taxpayer in latest stage of Ingenious litigation - Aug 2025
The First-tier Tribunal has handed down its decision in Inside Track 3 LLP and Ingenious Film Partners 2 LLP v. HMRC [2025] UKFTT 986, which is the latest decision to be released in the long running...
High Court issues judgment on Wethersfield barracks - Mar 2025
Following a lengthy hearing last year, and seven months to prepare the Judgment, the High Court has handed down a lengthy judgment on the lead claims concerning the use of the site of Wethersfield ...
Edward Waldegrave part of successful team in Supreme Court case - Nov 2024
The Supreme Court has handed down its decision in R (on the application of Cobalt Data Centre 2 LLP) v. HMRC, in which Edward Waldegrave appeared for HMRC. The case addresses important and difficult...
Edward Waldegrave part of Successful Team in Significant VAT Case - Sep 2024
The First-tier Tribunal has released an important decision in Barclays Service Corporation v. HMRC [2024] UKFTT 785 (TC). The main question considered by the FTT concerned whether a UK branch of a US...
Congratulations to our seven members appointed to the Attorney General’s Panel of Counsel - Sep 2024
Congratulations to Isabel McArdle, Alasdair Henderson, Edward Waldegrave and Dominic Ruck Keene on their promotions to the Attorney General’s A Panel of Counsel, effective from 1st September. We are...
Three Members of Chambers appear in lead claim challenging the Home Secretary’s policy on accommodating asylum-seekers at the former MoD site at Wethersfield - Jul 2024
Angus McCullough KC appears in the High Court this week in a judicial review claim. He acts on behalf of three men who are lead claimants in this challenge arising from the Government’s...
Edward Waldegrave successful in Tax Tribunal Case on Employee Benefit Trust Scheme - Aug 2023
Edward Waldegrave acted for HMRC in M R Currell Limited v. HMRC [2023] UKFTT 613 (TC), a case concerning a company which contributed £800,000 to an employee benefit trust (an “EBT”) for its...
Edward Waldegrave ranked as a leading junior in Chambers & Partners’ High Net Worth 2023 Guide - Jul 2023
We’re pleased to see Edward Waldegrave has retained his ranking in the recently released Chambers & Partners High Net Worth Guide. Edward is recognised as a leading junior in the Tax: Private...
Edward Waldegrave wins Tax Tribunal case on deductibility of £34 million payment under loan relationship rules - Jun 2023
Edward acted for HMRC in Swiss Centre Limited v. HMRC [2023] UKFTT 449 (TC), a case concerning the deductibility for corporation tax purposes of a £34 million payment made to an Irish government...
Edward Waldegrave wins Tax Tribunal case concerning temporary reduction of VAT during Covid - Mar 2023
Edward acted for HMRC in Young Driver Training Limited v. HMRC, a case concerning the scope of the reduced rate of VAT for the hospitality and tourism sectors during the Covid-19 pandemic. The...
Welcoming Edward Waldegrave to 1COR as a new tenant - Mar 2023