Tax and Ratings

Nicholas is particularly keen to grow his tax and ratings practices.

In the field of ratings, Nicholas is currently instructed by a charity in Magistrates’ Court proceedings brought by a billing authority in respect of the non-payment of non-domestic rates. He also enjoyed undertaking a complex piece of advisory work concerning ratings law during his pupillage and is keen to build his practice in this area further.

In tax, Nicholas is especially interesting in developing his practice in areas where tax intersects with public law and judicial review. His recent experience in this field includes being instructed by HMRC as part of a team working on a high-profile ongoing judicial review matter concerning VAT.

Nicholas has also written about tax in the latest edition of 1COR’s Tax Newsletter, where he explored the Court of Appeal’s decision in Hotel La Tour v HMRC [2024] EWCA Civ 564

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