1COR shortlisted in five categories at the Legal 500 Bar Awards 2023 - Jul 2023
Tax
Natasha’s practice covers litigation and advice across all areas of indirect tax, and she is particularly sought after for challenges brought by way of judicial review.
She regularly appears before the Court of Appeal, High Court, Upper Tax Tribunal and in high value appeals heard in the First-tier Tax Tribunal. Those cases have involved the interpretation of EU directives, fiscal neutrality, the place of supply, triangulation, human rights in relation to tax law, the excise warehousing scheme and the alcohol wholesaler registration scheme.
Selected Cases
- Borough Council of Kings Lynn v HMRC [2022] UKUT 00326: Acting on behalf of a local authority in the Upper Tribunal in a challenge to HMRC’s decision concerning the correct VAT treatment of pay-as-you-go parking.
- Success on behalf of taxpayer in a judicial review challenge to HMRC’s failure to allow late amendments to a tax return.
- Ampleaward Ltd v HMRC [2021] EWCA Civ 1459: Lead counsel in Court of Appeal case concerning the lawfulness of the ‘fall back’ provisions relating to acquisition tax due on cross-border supplies.
- Acting on behalf of a healthcare company in a challenge to HMRC’s decision to issue an open market value direction.
- Life Services v HMRC [2020] 1 WLR 2828: Success in lead cases before the Court of Appeal addressing whether supplies could be treated differently for VAT purposes across the devolved nations.
- KSM Henryk Zeman v HMRC [2021] UKUT 182: Appeared as sole counsel in an important Upper Tribunal appeal concerning whether the FTT has jurisdiction to consider public law arguments in an appeal.
- R (on the application of Seabrook Warehousing Ltd) v HMRC [2019] EWCA Civ 1357: Success in Court of Appeal arising out of a judicial review challenge that the due diligence requirements imposed on alcohol traders were unlawful and disproportionate.
- Lead counsel in a complex partial exemption dispute involving a two week trial before the FTT in March 2022.
- Advised in a £50 million VAT dispute concerning the correct treatment of supplies across a corporate group.
Natasha Barnes appears in Covid Inquiry Judicial Review - Jun 2023
Natasha appears today in the hearing of the Cabinet Office’s claim for judicial review brought against the Covid-19 Inquiry. The Cabinet Office challenges the lawfulness of the Inquiry’s Notice...
Court of Appeal overturns ruling on the Government’s Rwanda transfer scheme - Jun 2023
The High Court’s December ruling that the UK Government’s plan to send asylum seekers to Rwanda was lawful has today been overturned by the Court of Appeal. The majority of the Court of Appeal...
Four 1COR members in the Court of Appeal this week - Apr 2023
Four members of 1 Crown Office Row have appeared in the Court of Appeal this week, in three different cases. Lizanne Gumbel KC is appearing in AB v Worcestershire County Council, a complex...
Natasha Barnes instructed as junior counsel to an independent review of the Investigatory Powers Act 2016 - Jan 2023
The Home Secretary has today (17 January 2023) appointed Lord (David) Anderson KBE KC to carry out an independent review of the Investigatory Powers Act 2016. Natasha Barnes is instructed as junior...
Judgment on the challenge to the UK’s scheme to transfer asylum-seekers to Rwanda handed down - Dec 2022
An important judgment in the case of AAA and others v Secretary of State for the Home Department [2022] EWHC 3230 (Admin) has been handed down by the Divisional Court. The claim for judicial review...
The Changing Face of Judicial Review - Oct 2022
On 20th October 2022 The Hon Mr Justice Garnham will chair our seminar on ‘The Changing Face of Judicial Review’ with expert speakers Philip Havers KC, Marina Wheeler KC, Sarabjit Singh KC,...
Natasha Barnes appears on behalf of taxpayer in appeal to the Upper Tribunal - Oct 2022
Natasha Barnes appeared on behalf of King's Lynn Borough Council in this important appeal concerning the correct VAT treatment of pay-as-you-go car parking provided by local authorities. The...
Congratulations to our four members appointed to the Attorney General’s Panel of Counsel - Aug 2022
Congratulations to Leanne Woods and Natasha Barnes on their promotions on the Attorney General's A Panel of Counsel, effective from 1st September. We are also delighted to announce that Jim Duffy has...
Natasha Barnes appears as sole counsel in Court of Appeal - Jan 2022
Natasha Barnes appeared as sole counsel in an appeal from the Special Immigrations Appeals Commission (“SIAC”). The issue before the Court of Appeal was whether SIAC can refuse a remedy having...
Natasha Barnes successful in Court of Appeal - Nov 2021
Natasha appeared as sole counsel in a case concerning the circumstances in which a grant of interim relief should be treated as success for the purposes of granting a Claimant his costs in a judicial...
Today the Supreme Court has dismissed an appeal concerning the status of 10,000 asylum appeals in TN v SSHD [2021] - Sep 2021
The Supreme Court has dismissed an appeal concerning the status of 10,000 asylum appeals heard under the 2005 Fast Track Rules (“FTR 2005”) in the case of TN (Vietnam) [2021] UKSC 41 . These...
Natasha Barnes appears as lead counsel in Court of Appeal - Jun 2021
Natasha Barnes, leading Paul Reynolds, appeared in a multi-million-pound test case concerning the lawfulness of the ‘fall back’ provisions, relating to cross-border trade. The Court of Appeal...
Today the Supreme Court hears case relating to the status of 10,000 asylum appeals - Nov 2020
This week the Supreme Court will hear the case of TN (Vietnam) which concerns the status of 10,000 asylum appeals heard under the 2005 Fast Track Rules (“FTR 2005”). Those rules were in...
Supreme Court grants permission in TN concerning the status of 10,000 asylum appeals - May 2020
Natasha Barnes, led by Robin Tam QC, appeared for the Secretary of State in the Court of Appeal concerning the status of 10,000 asylum appeals heard under the ultra vires 2005 Fast Track Rules. Those...
Natasha Barnes successful for HMRC in Upper Tribunal in joined appeals concerning the scope of the welfare exemption - May 2020
Natasha Barnes acted for HMRC in these appeals brought by a number of different branches of the YMCA. The Appellants entered into contracts with their respective local authorities to provide housing...
Natasha Barnes successful in Court of Appeal - Mar 2020
Natasha has been successful in important lead cases before the Court of Appeal regarding whether provisions of the Value Added Tax Act 1994, which provide an exemption from VAT for certain welfare...
Natasha Barnes successful in challenge to MI5 agents engaging in criminal activity - Jan 2020
Natasha Barnes, led by James Eadie QC, David Perry QC, and Victoria Wakefield QC was part of the team representing the Government in this challenge to MI5’s policy authorising agents to engage in...
Natasha Barnes instructed in challenge to MI5 Agents engaging in criminal activity - Nov 2019
Human Rights campaigners have challenged MI5 over their policy authorising agents to engage in criminal activity. Reprieve, Privacy International, the Pat Finucane Centre and the Committee on the...
Natasha Barnes successful in Court of Appeal - Aug 2019
Natasha Barnes acted for HMRC in R (on the application of Seabrook Warehousing Ltd) v HMRC [2019] EWCA Civ 1357. The Claimant taxpayer challenged (a) the condition that all overseas traders, trading...
Congratulations to David Manknell, Suzanne Lambert, Alasdair Henderson, Natasha Barnes and Paul Reynolds on their appointments to Attorney General’s Panel of Counsel - Jul 2019
We are proud to announce that David Manknell has been re-appointed to the Attorney General’s A Panel of Counsel, Suzanne Lambert, Natasha Barnes and Alasdair Henderson have been appointed to the...
Natasha Barnes appears in “child spies” case - Jul 2019
Natasha Barnes appeared on behalf of the Secretary of State in this high profile litigation challenging the use of children as informants in criminal investigations. The case was brought by the...
Natasha Barnes appears in Court of Appeal regarding due diligence requirements imposed on alcohol wholesale traders - May 2019
Today, Natasha Barnes appears in a two-day hearing before the Court of Appeal concerning the lawfulness of due diligence requirements imposed on over 3,000 businesses trading in duty suspended goods....
Natasha Barnes in complex partial exemption dispute in N Brown v HMRC - Mar 2019
Natasha was instructed by HMRC in this complex partial exemption dispute between HMRC and N Brown, a FTSE 250 company with £900 million annual turnover. N Brown challenged historic assessments...
Natasha Barnes succeeds for HMRC in significant tax case addressing whether supplies can be treated differently for VAT purposes across the devolved nations - Jan 2019
Natasha appeared for HMRC before the Upper Tribunal in these important lead cases addressing whether supplies could be treated differently for VAT purposes across the devolved nations. This judgment...
Natasha Barnes succeeds for HMRC in multi-million pound test case - Dec 2018
Natasha Barnes was instructed in this lead case concerning the lawfulness of the ‘fall back’ provisions, which enable HMRC in certain circumstances to assess a UK trader for acquisition tax on...
Natasha Barnes appears in Court of Appeal ruling that 10,000 fast track asylum appeals were not necessarily unfair - Dec 2018
Natasha Barnes, led by Robin Tam QC, appeared for the Secretary of State in this case concerning the status of 10,000 asylum appeals heard under the 2005 Fast Track Rules (“FTR 2005”). Those rules...
Natasha Barnes wins in Court of Appeal regarding the Secretary of State’s powers to deprive individuals of British citizenship - Sep 2018
Natasha appeared for the Secretary of State in this high profile appeal, which has already been to the Supreme Court on the issue of deprivation and citizenship (Pham v SSHD [2015] UKSC 19). The...
Natasha Barnes successful for the Secretary of State in national security case - Apr 2018
This judicial review raised novel issues about when the Secretary of State could revoke an individual’s indefinite leave to remain on the basis of national security, and the court’s discretion to...
Natasha Barnes successful in this appeal against HMRC’s decision to revoke the approval of Rurkhee Trading under WOWGR - Apr 2018
Natasha Barnes was instructed by HMRC in this appeal against HMRC’s decision to revoke the approval of Rurkhee Trading to trade in duty-suspended alcohol under the Warehousekeepers and Owners of...
Celebrate and support Lizanne Gumbel QC, her son Mark Wainwright and Natasha Barnes running the London Marathon for LOOK this year - Apr 2018
For Lizanne and Mark it is their 10th consecutive year for the London Marathon. For the 5th consecutive year Lizanne Gumbel QC and her son, Mark Wainwright, will run both the London and Brighton...
1COR welcomes Natasha Barnes as a new tenant - Mar 2018