First published in the recently released October issue of the Tax Journal, Owain Thomas...
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:
- 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  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  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; “although particularly well known for representing the Revenue in high-profile VAT litigation, this set has increased its work acting on behalf of private entities. It handles the full range of indirect tax issues, and undertakes a good deal of tax tribunal work and public law challenges. Its members have handled a variety of cases in the past year involving such issues as VAT relief, abuse law as it relates to tax avoidance and customs duty classification.” (Chambers & Partners)
Michael Paulin successful in judicial review challenge to accelerated payment notices - Oct 2017
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
Amy Mannion successful for HMRC in discharging a High Court injunction - May 2017
Jeremy Hyam QC successful in Court of Appeal VAT case concerning Talacre ‘carve out’ - May 2017
Amy Mannion to appear in Court of Appeal in alcohol wholesaler judicial review and injunction cases - May 2017
Supreme Court refers questions to the CJEU in Volkswagen Financial Services Ltd v Commissioners for HMRC - Apr 2017
Sarabjit Singh Succeeds on behalf of the United Kingdom in European Court of Justice - Feb 2017
Sarabjit Singh to represent UK in European Court of Justice - Sep 2016
Amy Mannion win for HMRC in Upper Tribunal (Tax Chamber) - Aug 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
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
Neil Sheldon successful for HMRC in Supreme Court smuggling case - Jun 2014
Owain Thomas wins for HMRC in Court of Appeal VAT dispute with Sub-One represented by Philippa Whipple QC and Isabel McArdle - Jun 2014
Sarabjit Singh wins for the Roald Dahl Museum against HMRC - May 2014
Amy Mannion successful in Upper Tribunal for HMRC in Colchester v HMRC - Apr 2014
Amy Mannion wins case for HMRC – card game, Bridge, is not a sport - Feb 2014
Amy Mannion wins in VAT case worth £400,000 - Jun 2013
Owain Thomas and Matthew Donmall win for HMRC in test case on VAT liability for medical supplies - May 2013
Sarabjit Singh wins VAT case for HMRC in Upper Tribunal - Apr 2013
Amy Mannion wins for HMRC in Global Corporation Trading v HMRC - Mar 2013
Owain Thomas wins for HMRC against BAA Ltd in the Court of Appeal in a leading case on input tax - Feb 2013
Philip Havers QC represents the LSB in a Supreme Court case regarding the legal privilege of accountants offering tax advice - Feb 2013
Owain Thomas wins for HMRC in VAT dispute with Sub-One represented by Philippa Whipple QC and Isabel McArdle - Oct 2012
Philippa Whipple QC and Suzanne Lambert win HMG’s case closing Channel Islands VAT loophole - Mar 2012