Today the Supreme Court hears case relating to the status of 10,000 asylum appeals - Nov 2020
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
- Life Services v HMRC [2020] 1 WLR 2828: Important lead cases before the Court of Appeal addressing whether supplies could be treated differently for VAT purposes across the devolved nations. Currently uder appeal to the Supreme Court.
- Ampleaward Ltd v HMRC [2020] UKUT 170: Upper Tribunal 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 goods which have never physically entered the UK, behind which a number of high value appeals stood.
- R (SD) v HMRC: Acted for the taxpayer in long-running judicial review challenging HMRC’s failure to allow late amendments to a tax return.
- R (on the application of Seabrook Warehousing Ltd) v HMRC [2019] 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.
- Rurkhee Trading Company Ltd v HMRC [2018] 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 [2017] 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 [2017] 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 [2017] 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 [2016] 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.
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