Matt has expertise in matters of indirect taxation, including VAT, customs and excise duties, and rating, appearing in tribunals and courts all the way to the Supreme Court. He has particular experience of Rule 18 group litigation, single / multiple supply issues, and classification disputes in respect of technological products.

Selected Cases

  • Newbigin (Valuation Officer) v S J & J Monk (firm) [2017] UKSC 14: Rating case concerning the meaning of the statutory repair assumption under the Local Government Finance Act 1988.
  • Airtours Holiday Transport Ltd v HMRC [2016] UKSC 21: Relating to VAT tax treatment of supplies in a tripartite scenario.
  • General Healthcare Group v HMRC [2016] UKUT 315 (TCC): Single / multiple supply dispute relating to provision of prostheses by hospitals.
  • Mercedes-Benz Financial Services UK Ltd v Revenue & Customs [2015] EWCA Civ 1211: VAT treatment of a motor vehicle finance agreement.
  • Amino Communications Ltd v HMRC [2015] UKFTT 0035 (TC): Concerning the proper classification of internet-protocol set top boxes.
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