1COR give an update on VAT at latest Legal Training Consultancy Tax Conference - Apr 2022
Isabel McArdle practises in indirect tax, healthcare law (including clinical negligence, cross-over public law matters, personal injury and inquests) and public law (including human rights and public inquiries). She is recommended in the Legal 500 2021 Guide as “exceptionally thorough and diligent. She has excellent forensic cross-examination skills. She is always very well-prepared and argues her points robustly and fairly.”
Tax
Isabel has extensive experience in VAT, customs, excise and rating.
Listen to Isabel discuss Taxation and Human Rights on episode 93 and the use of Henry VIII powers on ep. 143 of our podcast Law Pod UK here.
Selected Cases
- Uddin v HMRC (2023): Represented HMRC before the Upper Tribunal in a matter concerning the relevance of an advisor misleading an Appellant to a permission to appeal out of time application.
- Sports Invest UK Ltd v HMRC (2023): Represented HMRC in an FtT appeal concerning identification of the supply for which consideration was paid.
- Mediability Ltd v HMRC (2022): Represented HMRC in a strike out application in the context of an abuse of law dispute.
- Bunyan v Patel (2022): Represented the Listing Officer in a council tax High Court appeal concerning when a hereditament ceases to exist.
- City YMCA London v HMRC (2021): Represented HMRC before the FtT in a dispute concerning the land exemption to VAT.
- Hotel La Tour Ltd v HMRC (2021- present): Representing HMRC before the FtT and in a pending UT appeal concerning input costs directly and immediately linked to an exempt share sale or general taxable activity.
- Parnham and Wild v HMRC (2021-present): Representing HMRC in excise duty related strike out applications, appeal pending.
- Adelekun v HMRC (2020): Acted for HMRC in a case concerning jurisdiction and powers of the FtT when considering facts already determined by a previous FtT.
- Realreed Ltd v HMRC (2020-present): Representing HMRC in an FtT appeal and judicial review concerning accommodation supplies.
- Paul Newey T/A Ocean Finance v HMRC (2015, 2018, 2019): Led by Owain Thomas KC, acted for HMRC in this case concerning abuse of law in the field of VAT in the Upper Tribunal, the Court of Appeal and First Tier Tribunal upon remittal.
- Universal Cycles Ltd, Brands Holdings Ltd & SportsDirect.com Retail Ltd v HMRC (2019-present): Led by Owain Thomas KC, resisted an application for permission to bring judicial review challenging decisions relating to customs duty, anti-dumping duty and VAT on imported bicycles, acting for HMRC. The case is proceeding to trial in the First Tier Tribunal.
- Sub One Ltd T/A Subway v HMRC (2012, 2014): Led by Philippa Whipple QC (as she then was) for the Appellant company in the Upper Tribunal and Court of Appeal. The case involved issues of European law and domestic legislation concerning the VAT liability of the supply of takeaway food.
- Wilmslow Financial Services Ltd v HMRC: Acted for HMRC before the FtT in a case concerning characterisation of supplies and abuse of law in the context of an offshore structure, in the field of VAT.
- Whittalls Wine Ltd, European Food Brokers Ltd v HMRC (2018): Led by Stephen Nathan KC for HMRC in related appeals concerning the system of approvals for duty suspended alcohol pursuant to the Warehousekeepers and Owners of Registered Goods Regulations 1999.
Isabel’s experience is wide ranging and includes birth injuries, wrongful birth, surgical complications, and orthopaedic injuries. She has particular experience in human rights claims arising in the healthcare setting.
Her inquest experience includes surgical problems and general practice diagnosis and referral.
Selected Cases
- Ian Paterson litigation: part of a team of 1COR barristers led by Lizanne Gumbel QC, for various Claimants against a Consultant Breast Surgeon facing allegations including performing an unauthorised mastectomy technique and unnecessary surgical procedures.
- Inquest into the Death of John Moore-Robinson: acted for the family of the Deceased, whose internal bleeding was not diagnosed at A&E, resulting in his death shortly after. This was a second inquest, involving care provided by the Mid Staffordshire NHS Foundation Trust.
Isabel’s experience includes in particular personal injury claims where there is also a human rights element, with a focus on prisons, hospitals and the military.
Listen to Isabel discuss lawsuits against the police for arrest operations on episode 23 of our podcast Law Pod UK here.
Selected Cases
- Challenger 2 litigation: junior counsel for the Defendant in joined cases involving questions of combat immunity and the imposition of a duty of care in a warzone.
- B v Ministry of Defence: junior counsel for the Defendant in the Supreme Court. This major authority concerned nuclear testing in the South Pacific in the 1950s, and clarified the law on limitation in personal injury actions.
Isabel practises in both Claimant and Defendant public law and human rights cases, including in the fields of healthcare, tax, and immigration. She has extensive judicial review experience in the High Court and Upper Tribunal (Immigration and Asylum Chamber).
She is appointed to the Attorney General’s B Panel of Civil Counsel.
Selected Cases
- Association of British Insurers v The Lord Chancellor, Association of Personal Injury Lawyers (Interested Party): led by Philip Havers QC acted for the Interested Party and supported the Lord Chancellor in resisting an application for interim relief and judicial review, challenging the Lord Chancellor’s decision to announce the result of her review of the discount rate, used to calculate future personal injury losses, in early 2017.
- MF v Secretary of State for Defence: acted for the Appellant in an appeal which clarified key aspects of the War Pensions Scheme.
- The Al Sweady Public Inquiry (2010-2014, Chairman: Sir Thayne Forbes): led by Neil Garnham QC, acted for the military witnesses. This Inquiry concerned events in Iraq during and after a 2004 battle.
- Baha Mousa Public Inquiry (2010, Chairman: Sir William Gage): led by Neil Garnham QC for the military witnesses. This Inquiry concerned events in Iraq following the invasion of 2003, and British handling of Iraqi detainees.
Isabel regularly acts in inquests, typically involving clinical negligence, prison and/or human rights issues.
Her experience includes inquests arising from surgical errors, failures by GPs to refer patients to hospital, prison deaths of a self-inflicted nature and inquests in which the state may have played a role in the death through a failure to implement appropriate healthcare systems (Article 2 ECHR).
Selected Cases
- Re RM (2021): acted for the family of the Deceased at an inquest into a death caused by venous thromboembolism following inadequate prophylactic medication and pharmacy corrections to the prescription not being acted on.
- Re PJCR (2021): acted for the Ministry of Justice at an Art. 2 inquest into the self-inflicted death of a prisoner.
- Re JK (2021): acted for a government department at an inquest into the self-inflicted death of an employee at its premises.
- Re CJWW (2020): acted for the family of the Deceased at an Art. 2 inquest into the death of a prisoner with epilepsy and a complex drug history.
- Re IMW (2020): represented a doctor at an inquest into the death of a professional rugby player from a rare condition.
- Re DAS (2020): acted for the family of a teenage girl who died during elective dental surgery.
- Re HH (2020): acted for the family of the Deceased at an inquest into the death of a man from a fractured neck following a fall in hospital, with complex causation issues.
- Re GW (2020): represented the family of the Deceased at an Art. 2 inquest into the death of a prisoner following a prolonged period in which prison healthcare failed to supply the correct prescribed medication. The jury found that systemic failures contributed to the death.
1COR Quarterly Medical Law Review – Summer/Autumn 2021 – Issue 10 - Jan 2022
Welcome to the tenth issue of the QMLR, brought to you by the barristers at 1 Crown Office Row to update you on developments in Summer and Autumn 2021. Download the Summer/Autumn 2021 newsletter...
Law Pod UK Ep. 143: Henry VIII Powers undermining parliamentary supremacy - May 2021
In this episode, Rosalind English discusses with Isabel McArdle and Sarabjit Singh QC a number of laws containing Henry VIII powers, including the Childcare Act 2016, Section 8 of the European Union...
Congratulations on our Six Members appointed to the Attorney General’s Panel of Counsel - Aug 2020
We are delighted to announce that Isabel McArdle and Matthew Hill have been appointed to the B Panel of Counsel, with Jessica Elliott, Gideon Barth, Emma-Louise Fenelon and Jonathan Metzer appointed...
Impact of Covid-19 on Healthcare Webinar - May 2020
In the first remote event of 2020, three teams looked at the impact of COVID-19. Lizanne Gumbel QC chaired the Claimant team comprised of Isabel McArdle and Matthew Flinn. John Whitting QC...
LawPod UK Ep. 106: Vicarious Liability with Robert Kellar QC & Isabel McArdle - Apr 2020
The Supreme Court has recently handed down two judgments rejecting vicarious liability of employers for the wrong doing of of an employee on the one hand, and an independent contractor on the other....
Law Pod UK Ep. 93: Taxation and Human Rights - Sep 2019
In Episode 93, Emma-Louise Fenelon speaks to Isabel McArdle about the ways in which taxation and human rights overlap, with a particular focus on how this has arisen domestically in relation to the...
Scope of Duty and Causation: Chester v Afshar Revisited - Jun 2019
Join us for an evening looking at scope of duty and causation in medical claims based on Chester v Afshar [2005] 1 AC 134, which have come to the fore in recent cases such as Pomphrey v Secretary of...
Owain Thomas QC and Isabel McArdle successful in Abuse of Law Appeal - Apr 2018
HMRC v Newey T/A Ocean Finance was heard by the Court of Appeal in January 2018. Owain Thomas QC and Isabel McArdle acted for the Commissioners in this case concerning questions of who the true...
Law Pod UK Ep. 23: Lawsuits against the police for arrest operations - Feb 2018
The Supreme Court’s ruling on police tactics in Robinson v West Yorkshire Police may have implications for other emergency services, as Isabel McArdle explains to Rosalind English. Listen to this...
Owain Thomas QC and Isabel McArdle appear in Court of Appeal in Abuse Case and Tax Avoidance - Feb 2018
Owain Thomas QC and Isabel McArdle have appeared for HMRC in its appeal in the case of Paul Newey T/A Ocean Finance. The appeal concerns questions of what abuse of rights means in the context of a...
Owain Thomas QC and Isabel McArdle successful in resisting permission in tax judicial review - Feb 2018
Owain Thomas QC and Isabel McArdle acted for HMRC in its successful resistance to an application for permission to bring judicial review on several Grounds before Sir Ross Cranston, on 24 January...
Philip Havers QC and Isabel Mcardle represent APIL in a judicial review brought by the Association of British Insurers - Jan 2017
The Association of Personal Injury Lawyers (APIL) is acting as an Interested Party in a judicial review brought by the Association of British Insurers (ABI), who are seeking to challenge the decision...
Profits from the sale of the Inquest Book given to the Bar Pro Bono Unit - Nov 2016
The Inquest Book: The Law on Coroners and Inquests edited by Caroline Cross was published earlier this year. This week, profits raised of £954.41 have been donated to the Bar Pro Bono Unit by the...
Is Crowdfunding the New Way of Financing Judicial Reviews? - Nov 2016
Following radical cuts to legal aid, Isabel McArdle and Michael Deacon consider how solicitors can assist clients hoping to raise the funds necessary for a judicial review claim. Read more in The...
Clodagh Bradley and Isabel McArdle appear in inquest into the death of a cyclist with undiagnosed ruptured spleen - Sep 2014
Isabel McArdle is representing the family of the deceased, John Moore Robinson, and Clodagh Bradley is acting on behalf of the junior doctor at Stafford Hospital who examined the 20-year following a...
Owain Thomas wins for HMRC in Court of Appeal VAT dispute with Sub-One represented by Philippa Whipple QC and Isabel McArdle - Jun 2014
The Court of Appeal has delivered judgment in Sub One, the case about VAT on hot takeaway food. HMRC, represented by Owain Thomas, persuaded the Court of Appeal to uphold the judgment of the Upper...
New appointments to the Attorney General’s A and C Panels - Feb 2014
We are delighted to announce the following new appointments to the Attorney General's Panels - Peter Skelton, Robert Kellar and Sarabjit Singh to the A Panel and Isabel McArdle and Alasdair Henderson...
Pupillage Inside Out: new guide to pupillage by Isabel McArdle and former 1COR pupil Daniel Sokol is published - Jun 2013
We are pleased to announce the launch of "Pupillage Inside Out," a new book written by Isabel McArdle and former 1COR pupil, Daniel Sokol. "Pupillage Inside Out" - comprehensively covering...
Nine members of 1COR involved in Al-Sweady Public Inquiry - Mar 2013
After more than three years of preliminary investigations, Monday, 4 March marked the commencement of oral hearings in the Al-Sweady Public Inquiry. The Inquiry was announced by the Secretary of State...
Owain Thomas wins for HMRC in VAT dispute with Sub-One represented by Philippa Whipple QC and Isabel McArdle - Oct 2012
Owain Thomas, acting for HMRC, has won a case in the Upper Tribunal brought by Sub-One Limited, a member of the Subway franchise chain. Sub-One was represented by Philippa Whipple QC and Isabel...
Team of four from 1COR in Supreme Court win in nuclear testing limitation case - Mar 2012