Tax

Tax litigation is a core part of our work. We have historic and extensive experience across the whole spectrum of indirect tax.

The team is led by Owain Thomas QC and members of chambers have experience in all forms of domestic tribunals from the First-tier Tribunal to the Supreme Court as well as the CJEU. Recently, this has included:

• Supreme Court case and three High Court injunction reviews regarding the Alcohol Wholesalers registration scheme.
• Court of Appeal case concerning ‘Talacre’ carve out (Case C-251/05) Talacre Beach Caravan Sales Ltd v Customs and Excise Comrs [2006] STC.
• Supreme Court judgment on third party consideration in Airtours Holidays Transport Limited v HMRC.
• Volkswagen Financial Services (UK) Ltd v Commissioners for Her Majesty’s Revenue and Customs [2017] UKSC 26.
• Successful judicial review challenge on behalf of the Locum Doctors Union, via the pre-action protocol, to NHS Improvement’s purported prohibition on personal service companies in light of the new public sector IR35 rules.
• Case heard in the CJEU to determine cultural exemption from VAT.
• Ongoing advisory work in relation to employee benefit trusts (EBTs) and alternative dispute resolution/litigation settlement strategy, as well as Code of Practice 9 (COP9) enquiries.

Chambers acts for both HMRC and taxpayers in cases involving VAT, Customs Duties, Excise Duties, Landfill Tax and Ratings. Chambers is unusual in that it has particular expertise in both litigation in the tax Tribunals and appellate courts, as well as a forensic specialism in all aspects of judicial review.

As one of the leading sets in public and administrative law, our tax expertise has a unique and complimentary public law parallel. Members of 1COR’s tax team are regularly instructed by both taxpayers and HMRC in judicial review challenges involving accelerated payment notices, questions of jurisdiction, enforcement and territoriality, as well as broader based public law challenges involving discrete aspects of tax administration.

We accept instructions from solicitors, accountants, corporate executives, and taxpayers alike.

Our Members have authored two chapters in the looseleaf Sweet & Maxwell publication ‘Value Added Tax, Commentary and Analysis’, published in September 2009. This provides an in-depth analysis of VAT law and includes an extensive section on judicial review in tax matters.

Our team is highly regarded by legal directories; 1 Crown Office Row has a broad bench of practitioners able to assist clients with the full range of indirect tax law issues. Barristers here regularly represent the Revenue and taxpayer clients in cases concerning VAT, customs and excise, relief claims, input tax disputes and landfill taxes, among others. They are well respected for their advocacy skills and appear in cases across all levels of the UK court system. “The clerks are readily contactable and reply promptly to emails.” Chambers & Partners 2021

“1COR are an exceptional set of Chambers, with pre-eminent silks and very talented juniors.” Legal 500 2021