Laura Inglis

Tax: Private Client

Laura’s experience extends across the full range of personal tax issues – including income tax, capital gains tax, IHT and SDLT, as well as residence issues and satellite litigation arising from historic avoidance schemes.

She has acted in a number of high-value disputes, including the highly-publicised Jamie Ritblat EBT litigation (settled 2024).

Selected Cases

• Marc Gunnarsson v HMRC [2025] UKUT 247 (TCC) – acted for HMRC in this successful appeal concerning entitlement to COVID support payments.
• HMRC v Ducas Ltd et al [2024] EWHC 3132 (Ch) – acting for HMRC in this high-value dispute concerning an alleged labour supply fraud.
• Campbell v Commissioners for His Majesty’s Revenue and Customs [2023] UKUT 265 (TCC), [2025] UKFTT 867 (TC) – acted for HMRC in this dispute concerning the meaning of “job-related accommodation” in the context of Private Residence Relief.
• AM v HMRC, Upper Tribunal (Administrative Appeals Chamber), 2023 (unreported) – acted for HMRC in successfully resisting this appeal concerning the transferability of certain NICs credits.
• Canal Street Productions Ltd v HMRC [2019] UKFTT 647 (TC) – acted for the successful taxpayer in this IR35 dispute

Tax: Corporate

Laura regularly advises on complex corporate tax matters, as well as commercial disputes involving a tax element.

Selected Cases

• ScottishPower (SCPL) Limited & Ors v HMRC [2025] EWCA Civ 3 – Laura appeared successfully for the taxpayer in this Court of Appeal case concerning the deductibility of redress payments brokered by an industry regulator.
• ScottishPower (SCPL) Ltd & Ors v HM Revenue and Customs [2023] UKUT 218 (TCC).
• ScottishPower (SPCL) Ltd et al v HMRC [2022] UKFTT 41 (TC).
• AXA SA v Genworth Financial International Holdings LLC [2020] EWHC 2024 (Comm) – acted for the purchaser of certain insurance businesses in relation to its contractual entitlement to compensation from the seller for losses in respect of PPI mis-selling.

Tax: VAT and Indirect

Laura regularly advises on VAT and other indirect taxes, including Insurance Premium Tax and excise duties. She also acts in commercial disputes where VAT issues arise.

Selected Cases

• St Patrick’s International College Limited & Ors v HMRC [2025] UKUT 101 (TCC) – Laura appeared successfully for HMRC in this Upper Tribunal case concerning the scope of the UK’s VAT exemption for higher education.
• Milton Keynes NHS Foundation Trust v HMRC [2024] UKFTT 1046 (TC) – acting for HMRC is this case concerning the application of the Contracted-Out Services Direction.
• Bejan v HMRC [2024] UKFTT 950 (TC) – acted for HMRC in successfully resisting an application for permission to bring an appeal out of time on human rights grounds.