Natasha Barnes successful for HMRC in Court of Appeal - Aug 2019
Natasha’s practice covers litigation and advice across all areas of indirect tax. She regularly appears before the 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.
- R (on the application of Seabrook Warehousing Ltd) v HMRC  EWCA Civ 1357: Court of Appeal dismissed the taxpayer’s challenge holding that the regulations and due diligence requirements imposed on alcohol traders were justified and proportionate.
- Q Ltd v HMRC: Court of Appeal case concerning the lawfulness of due diligence requirements imposed on over 3,000 businesses trading in duty suspended goods.
- N Brown v HMRC: Junior in complex partial exemption dispute.
- Learning Centre v HMRC  UKFTT 492 (TC): Important lead cases addressing whether supplies could be treated differently for VAT purposes across the devolved nations.
- Ampleawards Ltd v HMRC  UKFTT 0715 (TC): Case concerning the lawfulness of the ‘fall back’ provisions, which enable HMRC in certain circumstances to assess a UK trader for acquisition tax on goods which have never physically entered the UK, behind which a number of high value appeals stood.
- Rurkhee Trading Company Ltd v HMRC  UKFTT 161 (TC): Defended HMRC’s decision to revoke the approval of Rurkhee Trading to trade in duty-suspended alcohol under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR).
- HMRC v Life Services  UKUT 484 (TCC): Junior counsel for HMRC in an appeal in which the Upper Tribunal overturned the First-tier Tribunal’s decision that the UK’s treatment of supplies of welfare services breached the principle of fiscal neutrality.
- AC Wholesale v HMRC  UKUT 191: Junior counsel for HMRC in an MTIC appeal before the Upper Tribunal. The Upper Tribunal rejected the Appellant’s argument that HMRC were required to eliminate all possible explanations for the transactions other than fraud before finding that the taxpayer should have known that its transactions were connected with fraud.
- Fio’s Cash & Carry Ltd v HMRC  UKFTT 346: Sole counsel for HMRC in an appeal against a £900,000 VAT assessment. The Tribunal found for HMRC, concluding that it had exercised its best judgment in assessing the total value of under-declared sales and the proportion of those sales which were zero-rated.
- Multimedia Computing Ltd v HMRC  UKFTT 779: Sole counsel in proceedings before the First-tier Tribunal in relation to a £1 million VAT assessment. The case raised complex issues as to the place of supply.
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
Natasha Barnes appears in “child spies” case - Jul 2019
Natasha Barnes appears in Court of Appeal regarding due diligence requirements imposed on alcohol wholesale traders - May 2019
Natasha Barnes in complex partial exemption dispute in N Brown v HMRC - Mar 2019
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 Barnes succeeds for HMRC in multi-million pound test case - Dec 2018
Natasha Barnes appears in Court of Appeal ruling that 10,000 fast track asylum appeals were not necessarily unfair - Dec 2018
Natasha Barnes wins in Court of Appeal regarding the Secretary of State’s powers to deprive individuals of British citizenship - Sep 2018
Natasha Barnes successful for the Secretary of State in national security case - Apr 2018
Natasha Barnes successful in this appeal against HMRC’s decision to revoke the approval of Rurkhee Trading under WOWGR - Apr 2018
Celebrate and support Lizanne Gumbel QC, her son Mark Wainwright and Natasha Barnes running the London Marathon for LOOK this year - Apr 2018
1COR welcomes Natasha Barnes as a new tenant - Mar 2018