Public Law
Edward has extensive experience of public law litigation, including cases involving human rights arguments. He has acted for claimants and defendants in judicial review proceedings in a variety of contexts.
Selected Cases
- MN and Others v. Secretary of State for the Home Department (Administrative Court, July 2024): This high-profile case concerned 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.
- Cobalt Data Centre 2 LLP v. HMRC (Upper Tribunal, 2019): One of the main issues in this case concerned whether the taxpayer had a legitimate expectation that HMRC would accept a claim for capital allowances in respect of a certain category of expenditure.
- Claimant v. HMRC: Edward acted for HMRC in a claim for judicial review (which was settled without a hearing) in which the taxpayer contended that it had a legitimate expectation that HMRC would accept that it was a “qualified claimant” for the purposes of rules relating to excise duty on biodiesel.
- Claimant v. HMRC: Edward is instructed in proceedings concerning a claim that the taxpayer had a legitimate expectation that HMRC would accept that certain supplies which it made fell to be treated as exempt for VAT purposes.
Edward also has experience of appeals from decisions made by the Information Commissioner’s Office under the Freedom of Information Act 2000.
View full profile »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