Tax

Isabel has particular experience in VAT, for both taxpayers and HMRC, and also has experience in customs, excise and rating.

Selected Cases

  • Paul Newey T/A Ocean Finance v HMRC: Acts for HMRC in this appeal concerning abuse of law in the context of an offshore structure, created to reduce VAT payable in the UK. Recently heard in the Court of Appeal.
  • Universal Cycles Ltd, Brands Holdings Ltd & SportsDirect.com Retail Ltd v HMRC: Resisted an application for permission to bring judicial review challenging decisions relating to customs duty, anti-dumping duty and VAT on imported bicycles.
  • Sub One Ltd T/A Subway v Commissioners for HMRC: Acted for the Appellant company in the Court of Appeal and Upper Tribunal. The case involves key issues of European law and domestic legislation concerning the VAT liability of the supply of takeaway food which has been heated.
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