Four Members of Chambers instructed in High Court challenge to the imposition of VAT on private school fees - Jun 2025
Matthew Donmall is recognised as a leading junior in ‘Tax: VAT and Excise’ and ‘Valuation & Rating’ by the Legal 500 and is a member of the Attorney General’s A Panel of counsel.
Matt has expertise in all matters of indirect taxation, including VAT, import and customs duties, excise duties, gaming duties, as well as the interface between tax law and public law. He has appeared in tribunals and courts all the way to the Supreme Court. He is regularly instructed in complex multi-million pound, high profile cases. He has particular experience with disputes involving financial services and pensions, public law arguments, partial exemption methods, attribution and apportionment arguments, single / multiple supply issues, and classification disputes in respect of technological products.
His busy rating and council tax practice involves both advisory and advocacy instructions across the range of issues arising in these areas, including valuation methods, valuation disputes, deletion proposals, non-domestic / domestic distinctions, and technical jurisdictional points. He has worked on a wide variety of property types, including retail, power plants, petrol stations, warehouses, office blocks, agricultural buildings, hotels, waste processing stations and public amenities. Having appeared in the leading case of SJ&J Monk v Newbigin, Matt frequently acts in deletion cases involving repair, refurbishment and schemes of work.
The son of two doctors, Matt has medicine in the family. His expertise in clinical negligence spans both liability and quantum issues, and the difficult points of causation that can intersect them. He has experience across the spectrum of medical areas, including obstetric / perinatal injury; gastroenterology; delayed cancer diagnosis; orthopaedic and other surgery; general practice, ophthalmology and dentistry.
Outside the law and where the demands of his family allow, Matt enjoys tennis, cycling and the occasional triathlon.
Indirect Tax & RatingMatt is recognised as a ‘Leading Junior’ by both Chambers & Partners and the Legal 500. Recent editorial includes:
- “Exceptionally bright. Constructs thorough and excellent arguments.”
- “Matt appears regularly in cases concerning repair and refurbishment. He is a consistently strong advocate. “
- “Matt is fantastic. When he is advancing a point, he does so fairly and reasonably.”
- “Matthew Donmall is an experienced public sector litigator.”
Selected Cases
Indirect Tax- ALR and others v Chancellor of the Exchequer*: represented government (led by James Eadie KC) in judicial review of imposition of VAT upon private school fees.
- YY v HMRC: appeal concerning direction of supply for property management services and the exempt supply of land.
- ZZ v HMRC: concerning remote gaming duty and the treatment of freeplay offers under Finance Act 2014.
- CCLA Investment Management v HMRC [2024] UKFTT 636 (TC): regarding output tax of over £70m on management services for charity investment funds.
- HMRC v Hippodrome Casino Ltd [2024] UKUT 27 (TCC): VAT appeal about a floor based partial exemption method in respect of iconic London venue (also FTT).
- XX v HMRC: VAT appeal brought by multinational bank asserting a legitimate expectation to a method of apportioning residual costs for partial exemption.
- PP v HMRC: concerning the VAT treatment of the management services of investments held by life insurance company.
- AA v HMRC: concerning remedial building works and the exemption for supply of services in the course of a construction of dwellings.
- FMX Food Merchants Import Export Company v HMRC [2021] UKFTT 385 (TC): concerning importation of produce from Costa Rica.
- Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910: whether opera production costs attributable to taxable catering supplies (also UT and FTT).
- Avramov v HMRC [2021] UKFTT 161 (TC) excise duties and import of 14,800 cigarettes from Bulgaria.
- Worldpay UK Ltd v HMRC [2020] UKUT 290 (TCC)*: concerning exemptions for payment transactions in an appeal brought by a major merchant acquirer.
- Gardarsson (t/a Action Day A Islandi) v HMRC [2020] UKUT 99 (TC): VAT case on whether a day planner was a ‘book’ for the purposes of zero-rating.
- HMRC v Behzad Fuels (UK) Ltd [2019] EWCA Civ 319*: forfeiture and the registered dealers in controlled oil scheme (also in FTT and UT).
- General Healthcare Group Ltd v HMRC [2016] UKUT 315 (TCC)*: single / multiple supply in respect of prostheses / medical care, lead case procedure.
- Airtours Holidays Transport Ltd v HMRC [2016] UKSC 21*: direction of supply and third party consideration, and professional services costs for refinancing.
- Mercedez-Benz Financial Services UK Ltd [2015] EWCA Civ 1211*: VAT treatment of hire-purchase contracts
- Northern Lincolnshire & Goole Hospitals v HMRC [2015] UKFTT 103 (TC)*: entitlement to Fleming VAT claim and transfer of rights between NHS bodies
- Amino Communications Ltd v HMRC [2015] UKFTT 0035 (TC): tariff customs classification of internet set-top boxes.
- Chelmax Ltd v HMRC [2014] UKFTT 821 (TC): refusal of application to register as a registered dealer in controlled oils.
- General Healthcare Group Ltd v HMRC [2014] UKFTT 353 (TC): application that a lead case decision does not apply to a related case.
- Orlight Ltd v HMRC [2013] UKFTT 732 (TC): customs tariff classification of LED light bulbs.
- Aimia Coalition Loyalty UK Ltd v HMRC [2013] UKSC 42*: concerning further reference to CJEU in Nectar loyalty scheme.
- Taygroup Ltd v HMRC [2013] UKFTT 336 (TC): assessments relating to self-billing invoices.
- Axial Systems Ltd v HMRC [2013] UKFTT 319 (TC): tariff classification appeal concerning a machine which measured and checked networks.
- Nuffield Health v HMRC [2013] UKFTT 291 (TC)*: single/multiple supply question and Talacre
- Demazda International v HMRC [2012] UKFTT 615 (TC): appeal against direction to keep specified records.
- Phillips v Upper Tribunal (Tax and Chancery Chamber) [2012] EWHC 2934 (Admin): judicial review of decision in respect of compulsory registration.
- Canotec Ltd v HMRC [2011] UKFTT 661 (TC): input tax and direction of supply in finance leasing of reprographic and office equipment.
- BNPPDS(J) Ltd & Anor v Hitchings (Valuation Officer) [2025] UKUT 104 (LC) works to warehouse on termination of list prior to opening as delivery kitchen.
- Lewis v Listing Officer, Vale of Glamorgan Council [2025] EWHC 628 (Admin) concerning legality of valuation for council tax on basis the tone of the list.
- Carey Group PLC v Ricketts (VO) [2024] UKUT 356 (LC) (15 November 2024): rating appeal concerning London offices rendered unoccupiable due to water ingress through a kicker joint.
- Tesco Stores Ltd v Bunyan (VO) [2023]: concerning alterations to petrol filling stations following the Supreme Court decision in Cardtronics.
- J Sainsbury Plc v Moore (VO) [2023]: about valuation of a high-value distribution warehouse.
- Avison Young Ltd v Jackson (Valuation Officer) [2021] EWCA Civ 969: concerning the powers of the Valuation Tribunal in a proposal for deletion.
- Sykes (VO) v Great Bear Distribution Ltd [2020] UKUT 238 (LC): power of VTE to order temporary alteration to rating list.
- Newbigin (Valuation Officer) v S J & J Monk (firm) [2017] UKSC 14*: Rating case concerning the meaning of the statutory repair assumption (also CA and UT).
- Coll (LO) v Mooney [2016] EWHC 485 (Admin): council tax case about whether part of a property was a self-contained unit for purpose of council tax.
- Wootton v Gill (VO) [2015] UKUT 0548 (LC): applicability of agricultural exemption for a warehouse in which agricultural machinery was stored.
- R3 Products v Salt (VO) [2014] UKUT 333 (LC): liability of factory for rates during refurbishment work.
Selected Cases
- AW v Mersey Care NHS Foundation Trust (2023): liability trial concerning allegation of negligent diagnosis of ADHD and prescription of medication.
- SO v Wirral University Teaching Hospitals NHS Foundation Trust (2020): liability trial concerning total hip replacement.
- JL v Derbyshire Community Health Services NHS Foundation Trust (2019): four-day liability trial of claim of extravasation injury.
- TW (by mother MW) v Peterborough & Stamford Hospitals NHS Foundation Trust (2019):cerebral palsy claim, led by Henry Witcomb KC.
- VC v Aintree University Hospital NHS Foundation Trust (2018):liability trial concerning paracetamol administration to patient after admission for overdose.
Matthew Donmall wins Hippodrome Casino tax appeal in the Upper Tribunal - Jan 2024
Matthew Donmall appeared successfully on behalf of His Majesty’s Revenue and Customs in an appeal before the Upper Tribunal Tax and Chancery Chamber about the recovery of residual input VAT tax...
1COR Quarterly Medical Law Review – Spring 2023 – Issue 13 – July 2023 - Jul 2023
Welcome to the thirteenth issue of the QMLR, brought to you by the barristers at 1 Crown Office Row. Download the Spring 2023 newsletter here: 1COR QMLR - Issue 13 - 2023 Spring ...
1COR Quarterly Medical Law Review – Winter 2021/2022 – Issue 11 - May 2022
Welcome to the eleventh issue of the QMLR, brought to you by the barristers at 1 Crown Office Row to update you on developments in Winter 2021/2022. Download the Winter 2021/2022 newsletter here:...
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...
Matthew Donmall and Dominic Ruck Keene promoted by the Attorney General’s Panel of Counsel - Sep 2021
Congratulations to Dominic Ruck Keene and Matthew Donmall on their promotions on the Attorney General's Panel of Counsel, effective from 1st September. Matthew Donmall is now appointed to the...
Matthew Donmall wins in Court of Appeal VAT case - Jun 2021
The Court of Appeal have given judgment in an appeal brought by the Royal Opera House concerning the recovery of VAT spent on its productions of opera and ballet (such as costumes, sets and guest...
Matthew Donmall represents family at inquest into death of Caroline Pearson-Smith - Jan 2020
Matthew Donmall, instructed by Suzanne White and Firdous Ibrahim of Leigh Day, represented the family of Caroline Pearson-Smith at the inquest into her death. 52-year-old Caroline had been managing...
Latest Independent Inquiry into Child Sexual Abuse report into The Roman Catholic Church Case Study published - Oct 2019
In October 2019, The Independent Inquiry into Child Sexual Abuse (IICSA) published their report on The Roman Catholic Church Case Study: English Benedictine Congregation looking at Ealing Abbey and St...
Iain O’Donnell, Matthew Donmall and Emma-Louise Fenelon act in important recent Independent Inquiry into Child Sexual Abuse (IICSA) hearing - Feb 2019
This week the Independent Inquiry into Child Sexual Abuse is hearing evidence regarding child abuse at Ealing Abbey and St Benedict’s School, as part of the Inquiry’s investigation into...
The Kenyan Emergency Group Litigation is at an end - Nov 2018
All claims against the UK Government (the Foreign & Commonwealth Office) in the massive Kenya Emergency Group Litigation litigation have been dismissed. The action is at an end. On 21 November...
Guy Mansfield QC upholds Kenya Emergency Group Litigation judgment in Court of Appeal - Oct 2018
Following an expedited oral hearing, the Court of Appeal on Tuesday, 9 October, in a reserved judgment, [2018] EWCA Civ 2213, refused the Claimant permission to appeal the decision of Stewart J in the...
Sarabjit Singh to lead Matt Donmall in landmark rating law case in Supreme Court on Monday - Nov 2016
On Monday 7th November 2016, Sarabjit Singh will lead Matt Donmall in an important rating law case on the circumstances in which buildings under reconstruction should be subject to non-domestic (also...
Angus McCullough QC and Matthew Donmall appear in civil claim arising out of attempted murder in Kyrgyz Republic - Sep 2016
Angus McCullough QC and Matthew Donmall represented Maxim Bakiyev, son of the former President of Kyrgyzstan The personal injury claim brought against Mr Maksim Bakiyev, the son of the former...
Owain Thomas QC and Matthew Donmall win Supreme Court VAT case on third party consideration - May 2016
The Supreme Court has today handed down judgment in Airtours Holidays Transport Limited v HMRC. Owain Thomas QC (in his first appearance as a silk) and Matthew Donmall persuaded the majority of the...
Owain Thomas QC and Matthew Donmall in the Supreme Court - Mar 2016
Owain Thomas QC and Matthew Donmall appeared in the Supreme Court in Airtours Holiday Transport Ltd v HMRC. In the Court of Appeal Owain, appearing for HMRC, succeeded in arguing that the VAT paid...
Owain Thomas and Matthew Donmall obtain a reference by the Court of Appeal to the CJEU in VAT case - Nov 2015
In HMRC v Mercedes Benz Financial Services [2015] EWCA Civ 1211 the Court of Appeal has decided to refer to the Court of Justice of the European Union questions concerning the categorisation of...
Matthew Donmall appointed to the B Panel of Junior Counsel to the Crown - Jul 2015
We are delighted to announce that Matthew Donmall has been appointed to the B Panel of Junior Counsel to the Crown. This appointment will be effective from 1st September 2015. Matthew joins a large...
Philippa Whipple QC and Matthew Donmall win Court of Appeal case on public funding - Jun 2015
Court of Appeal rules against non-legal aid public funding in family cases. The Court of Appeal has handed down an important judgment in Re K and H (Children) [2015] EWCA Civ 543, which answers the...
1COR team in the London Bikeathon supporting Leukaemia and Lymphoma Research - Sep 2013
In September, Lizanne Gumbel QC, David Balcombe QC, Iain O’Donnell, Matthew Donmall and our 2nd Junior Clerk John Mclaren, will be taking part in the London Bikeathon in support of Leukaemia and...
Owain Thomas and Matthew Donmall win for HMRC in test case on VAT liability for medical supplies - May 2013
Owain Thomas and Matthew Donmall have won for HMRC a test case on the VAT liability of private hospitals for supplies of prostheses and medication, overturning the Court of Appeal's decision in 1997...
New Appointments to the Attorney General’s A, B and C Panels – February 2013 - Feb 2013
We are delighted to announce the following new appointments to the Attorney General's Panels - Owain Thomas to the A Panel (a re-appointment), Amy Mannion and John Jolliffe to the B Panel and Caroline...
Ten 1COR members and our Chambers Academic have contributed to the 3rd Edition of “Burnett-Hall on Environmental Law” - Feb 2013
David Hart QC, Angus McCullough QC, Owain Thomas, Jeremy Hyam, Suzanne Lambert, Richard Mumford, John Jolliffe, Rachel Marcus, Matthew Donmall, Karwan Eskerie and Rosalind English (our Chambers...
Team of four from 1COR in Supreme Court win in nuclear testing limitation case - Mar 2012
Four members of 1 Crown Office Row (David Evans, Richard Mumford, Matthew Donmall and Isabel McArdle) formed part of a team of counsel acting for the Ministry of Defence in the Atomic Veterans...
New Appointments to the Attorney General’s A, B and C Panels – February 2012 - Feb 2012
We are delighted to announce the following new appointments to the Attorney General's Panels - Oliver Sanders to the A panel, Robert Wastell to the B panel and Adam Wagner to the C panel. The 23...
New Appointments to the Attorney General’s A and C Panels - Feb 2011
We are delighted to announce the following new appointments to the Attorney General's Panels - Ben Collins to the A Panel and Matthew Donmall to the C Panel. The 23 Members of Chambers now on these...
Court of Appeal victory for Ministry of Defence in Atomic Veterans case - Dec 2010