Join the Legal Training Consultancy VAT Update with Owain Thomas QC - Jun 2020
Owain represents both HMRC and taxpayers in wide range of indirect tax matters. He has experience as a leader and junior in all domestic courts and tribunals up to the Supreme Court. He has appeared in more than a dozen cases in the CJEU. His work is roughly evenly split between Crown and private work. He has experience across the full range of indirect tax cases including VAT, customs duties, excise duties, landfill tax, anti-dumping duties, and insurance premium tax.
- Kaplan International Colleges (UK) Ltd v HMRC: VAT exemption case which is perhaps the last reference to the CJEU from a domestic court before Brexit.
- HMRC v Newey T/A Ocean Finance : acted for the Commissioners in Court of Appeal where an offshore structure is established to provide a VAT advantage to a business offering loans to UK consumers.
- Volkswagen Financial Services Ltd v HMRC  UKSC 26 / (Case C‑164/16): partial exemption implications of hire purchase transactions, referred from Court of Justice of the European Union back to Court of Appeal.
- Will Woodlands v HMRC  UKFTT 0578 (TC): represented a private woodland charitable trust in an appeal against HMRC’s decision to resile from a business/non business method for the recovery if input tax incurred in the running of several large woodland estates.
- Inhealth & Another v HMRC  UKFTT 289 (TC): acted for taxpayer in successful challenge to HMRC decision on joint employee services.
- Craft Carnival  UKUT 433(TCC): (acted for taxpayer in case about licences to occupy land.
- General Healthcare Group v HMRC  UKUT 315 (TCC): single/multiple supply dispute relating to the provision of prostheses by private hospitals.
- Airtours Holiday Transport Ltd v HMRC  UKSC 21: Supreme Court case relating to VAT tax treatment of supplies in tripartite contracts.
- Cooneen Watts & Stone Ltd v HMRC  EWCA Civ 1261: availability ofmilitary end-use relief from customs duty.
- HMRC v Pendragon  UKSC 37: Supreme Court case on abuse of law concerning margin scheme for demonstrator cars.
- Mercedes Benz v HMRC  EWCA Civ 1211: tax treatment of hire purchase transactions.
- Interfish Ltd v HMRC  EWCA Civ 876: concerning scope of deductions from corporation tax liability of payments made partly to benefit another company.
- Subone Limited v HMRC  EWCA Civ 773: compliance of domestic law with EU principle of fiscal neutrality.
- BAA Limited v HMRC  EWCA Civ 112: deduction of input tax by holding companies.
- Case C- 194/15 Baudinet: double taxation of profits on shares.
- Case C- 326/11 DNB Banka: scope of relief for costs sharing groups.
- Case C- 605/15 Aviva: scope of exemption for costs sharing groups.
- Case C-126/14 Sveda: deduction of input tax on capital projects with a subsidy and extent of non economic use of recreational land.
- Case C-183/13 Banco Mais: partial exemption for car leasing transactions.
- Case C-605/12 Welmory: place of supply in cross border cases.
- Joined Cases C-108/14 109/14 Larentia and Minerva: deduction of input tax by holding companies and scope of Member States’ discretion under the grouping provisions.
- Case 26/12 Fiscale Eenheid PPG Holdings: deduction of input tax by employer in respect of separate pension scheme.
- Case 594/10 Van Laarhoven.
- Case 653/11 Newey t/a Ocean Finance –v- HMRC: abuse of law case concerning offshore loan broking structure.
- Case 511/10 Finanzamt Hildesheim -v- BLC Baumarkt.
- Joined Cases C-288/09 and 289/90 BSkyB -v- HMRC: customs classification of set top boxes.
Owain Thomas QC represents the UK in CJEU in Case C-77/19 Kaplan just days before Brexit and on the day the withdrawal bill received Royal Assent. - Jan 2020
Owain Thomas QC gives insight into VAT and Property at the Bloomsbury Professional Property Tax Conference 2019 - Nov 2019
Owain Thomas QC judges at the 2019 LSE-Featherstone Sexual Orientation and Gender Identity Moot - Feb 2019
Owain Thomas QC in perhaps the last reference to the CJEU from a domestic court before Brexit - Feb 2019
The End, the Beginning of the End or the End of the Beginning: Erasure, Remediation and Rights of Appeal in Disciplinary Proceedings - Nov 2018
Law Pod UK Ep. 47: Darnley v Croydon Health Services NHS Trust - Oct 2018
Owain Thomas QC and Isabel McArdle successful in Abuse of Law Appeal - Apr 2018
Owain Thomas QC and Matthew Hill applied for a court order allowing the OPCW to analyse blood samples taken from victims of the Salisbury nerve agent attack - Mar 2018
Congratulations to Owain Thomas QC, Jeremy Hyam QC and Amy Mannion on being appointed as Recorders - Mar 2018
Owain Thomas QC is appearing before the Grand Chamber of the CJEU in VAT case involving Volkswagen Financial Services - Feb 2018
Owain Thomas QC and Isabel McArdle appear in Court of Appeal in Abuse Case and Tax Avoidance - Feb 2018
Owain Thomas QC and Isabel McArdle successful in resisting permission in tax judicial review - Feb 2018
Owain Thomas QC acted for the UK government in a recent preliminary ruling in the Court of Justice of the European Union - Oct 2017
Owain Thomas QC wins VAT case for woodland charity - Sep 2017
Supreme Court refers questions to the CJEU in Volkswagen Financial Services Ltd v Commissioners for HMRC - Apr 2017
Stephen Miller QC, Philip Havers QC and Owain Thomas QC in a significant clinical negligence judgment - Apr 2017
Owain Thomas QC wins judicial review claim for Criminal Injuries Compensation Authority - Feb 2017
Owain Thomas QC wins Court of Appeal case on time limits for victims of criminal injuries - Dec 2016
Owain Thomas QC in the Court of Appeal in Criminal Injuries Compensation case - Dec 2016
Owain Thomas QC, leading Amy Mannion, Acted for HMRC against Volkswagen Financial Services - Nov 2016
Owain Thomas QC representing the United Kingdom Government in the CJEU - Jun 2016
Owain Thomas QC wins VAT case on diagnostic services for the NHS against HMRC - May 2016
Owain Thomas QC and Matthew Donmall win Supreme Court VAT case on third party consideration - May 2016
Owain Thomas QC and Matthew Donmall in the Supreme Court - Mar 2016
‘Six of the Best!’ 6 members appointed Queen’s Counsel - Jan 2016
Owain Thomas wins Court of Appeal customs law case - Dec 2015
Owain Thomas and Matthew Donmall obtain a reference by the Court of Appeal to the CJEU in VAT case - Nov 2015
Owain Thomas in the Court of Appeal in customs law case on military clothing - Nov 2015
Owain Thomas successful in HMRC tax avoidance case - Jun 2015
Owain Thomas wins for HMRC in Court of Appeal VAT dispute with Sub-One represented by Philippa Whipple QC and Isabel McArdle - Jun 2014
Owain Thomas succeeds in defending a PCT’s decision not to admit a Doctor who introduced religious content into consultations - Oct 2013
Owain Thomas and Matthew Donmall win for HMRC in test case on VAT liability for medical supplies - May 2013
Owain Thomas wins for HMRC against BAA Ltd in the Court of Appeal in a leading case on input tax - Feb 2013
New Appointments to the Attorney General’s A, B and C Panels – February 2013 - Feb 2013
Ten 1COR members and our Chambers Academic have contributed to the 3rd Edition of “Burnett-Hall on Environmental Law” - Feb 2013
Owain Thomas wins for HMRC in VAT dispute with Sub-One represented by Philippa Whipple QC and Isabel McArdle - Oct 2012
Owain Thomas represents the family of boy killed by falling lamppost - May 2012
New Appointments to the Attorney General’s A, B and C Panels – February 2012 - Feb 2012
GMC’s findings of fact re Dr Wakefield announced - Feb 2010