Isabel McArdle

Tax & Rating

Isabel has extensive experience in VAT, customs, excise and rating, including in complex, high-profile litigation. She has appeared in a large number of trials, judicial reviews and appellate hearings. She acts for taxpayers and HMRC.

In VAT, Isabel has appeared in important cases on abuse of rights, the land exemption and legitimate expectation. As well as classification disputes in customs matters, Isabel has appeared in alcohol duties cases, among other duties. Her rating experience includes both domestic and non-domestic rating, and a recent significant case on when a hereditament ceases to exist for domestic rating purposes. She is a current appointee of the Attorney General’s A Panel.

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

• Hotel La Tour Ltd v HMRC (FtT, Upper Tribunal, Court of Appeal, question of whether input costs were directly and immediately linked to an exempt share sale or general taxable activity)
• KRS Finance Ltd v HMRC (FtT, partial exemption special method and direct and immediate link in the marketing context)
• Simple Energy Ltd v HMRC (FtT, characterisation and direction of supply in VAT)
• Realreed Ltd v HMRC (High Court, judicial review concerning legitimate expectation in relation to application of the VAT land exemption)
• Uddin v HMRC (Upper Tribunal, test for permission to appeal out of time)
• Sports Invest UK Ltd v HMRC (FtT, identification of the VAT supply for which consideration was paid)
• Mediability Ltd v HMRC (FtT, pending Upper Tribunal, strike out application in the context of abuse of law)
• Bunyan (VO) v Patel (High Court, question of when a hereditament ceases to exist in domestic rating)
• City YMCA London v HMRC (FtT, the land exemption to VAT)
• Parnham and Wild v HMRC (FtT, Upper Tribunal, excise duty related strike out application, FtT substantive hearing pending)
• Adelekun v HMRC (FtT, jurisdiction and powers of the FtT when considering facts already determined by a previous FtT)
• Realreed Ltd v HMRC (FtT, the land exemption to VAT, hotels and “similar establishments”)
• Paul Newey T/A Ocean Finance v HMRC (Upper Tribunal, Court of Appeal, remitted FtT appeal, abuse of law in the context of an offshore structure, in the field of VAT)
• Universal Cycles Ltd, Brands Holdings Ltd & SportsDirect.com Retail Ltd v HMRC (High Court, pending FtT, customs duty, anti-dumping duty and VAT on imported bicycles)
• Sub One Ltd T/A Subway v HMRC (Upper Tribunal, Court of Appeal, VAT liability of the supply of takeaway food)
• Wilmslow Financial Services Ltd v HMRC (FtT, 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 (FtT, Upper Tribunal, system of approvals for duty suspended alcohol)
• SDM European Transport Ltd v HMRC (FtT (twice), Upper Tribunal (twice), duty suspended alcohol movements)