Tax

Selected Cases

  • Build a Bear v HMRC [2022] EWCA Civ 825: Court of Appeal – Represented the Respondent (led by Owain Thomas QC) in this customs case concerning the correct customs classification of various children’s accessories. This case raised points of general application relating to the interaction of Chapter Notes with the text of headings and subheadings.
  • Ampleaward v HMRC –[2021] EWCA Civ 1549, [2022] STC 2260: Court of Appeal – Represented the Respondent in this complex case relating to excise duty of goods in bonded warehouses moving between member states, and in particular whether they were taxable in the member state
  • SKY CP Ltd  v HMRC (2022): Representing HMRC in this customs classification case relating to the classification of SKY set top boxes.
  • Sofology v HMRC (2022): Representing the Respondent in this case regarding the VAT treatment of advertising services relating to Google pay-per-click advertising, and in particular whether they fell within the insurance exemption.
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“Always very well-prepared, well-mannered and extremely good at presenting his client’s case in the best possible light.”

Legal 500 2023

“Paul is very thorough and meticulous in his assessment of a case, and is pragmatic when considering solutions.”

Legal 500 2022

‘Always fights his corner but is straightforward and sensible to deal with.’

Legal 500 2021

Appointments

  • Attorney General’s B Panel of Civil Counsel (present)
  • Attorney General’s C Panel of Civil Counsel (2019-2023)

Awards

  • Levitt Scholarship, Lincoln’s Inn (2011)
  • Hardwicke Award, Lincoln’s Inn (2009)
  • Lord Denning Scholarship, Lincoln’s Inn (2009)
  • Larmor Award (2009)
  • McMahon Scholarship (2009)
  • Whytehead Scholarship (2009)
  • Lovells Prize (2006)
  • Rebecca Flower Scholarship (2006)

Education

  • BCL, University of Oxford (2011)
  • Bar Vocational Course (Very Competent), BPP, London (2010)
  • MA (Hons) in Law (Double First Class), University of Cambridge (2009)
  • Diplôme Universitaire d’études juridiques françaises, University of Poitiers, France (2008)

Publications

  • “Legitimate Expectations and the Protection of Trust in Public Officials” [2011] Public Law 330. This article has also been published (in Turkish) in the 2013 edition of “Global Perspective: Translation Law Journal”, a publication of the Justice Academy of Turkey.

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