Isabel McArdle

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.