Work Department

Litigation.

Position

David is a partner and leads the indirect tax team at PwC, who were winners at the 2014 Tax Awards. He previously spent a period with HM Customs & Excise Solicitor’s Office and with KPMG. He specialises in advice and litigation of all indirect taxes including VAT, customs duty, excise duties, hydrocarbon oils, landfill tax and aggregates levy. He has worked with clients in a wide variety of industry areas which include manufacturing, housing, telecommunications, local authorities, financial services and food and drink industries and has represented clients at all stages of the court structure up to and including the Court of Justice of the European Union.

His reported cases include:

United Biscuits (Pension Trustees) [2017] EWHC 2895 (Ch) and currently before the CJEU (C-235/10) Wellcome Trust [2018] UKFTT 599 (TC) and currently before the CJEU Healthspan [2018] UKFTT 241 (TC) and currently before the CJEU Rank Group [2019] UKUT 100 (TCC) Rank Group [2018] UKFTT 251 (TC) Investment Trust Companies [2017] UKSC 29 R. (oao Drax Power Ltd) v HMRC [2016] EWHC 228 (Admin) Infinis Energy Holdings Ltd [2016] EWCA Civ 1030 Iveco Limited v HMRC [2016] UKUT 263 (TCC) Brother Industries UK Ltd [2016] UKFTT 788 (TC) London Borough of Ealing (C-633/15) Colaingrove Limited (Verandahs) v HMRC [2015] UKUT 2 (TCC) Colaingrove Limited (fuel and power) [2015] UKUT 80 (TCC) WM Morrison Supermarkets Plc v HMRC [2012] UKFTT 366 (TC) Asda Stores Ltd (C-372/06) Helena Housing Ltd [2012] EWCA Civ 569 Matalan Retail Ltd [2009] EWHC 2046 (Ch) Carlsberg and InBev [2012] EWCA Civ 82

David is a regular speaker at tax conferences and seminars.

Education

St George’s School, Hong Kong; City of Birmingham Polytechnic (1989 BA (Hons) Sociology 2(1)); Staffordshire University (1995 Graduate Diploma in Law – commendation; 1997 Legal Practice Course – distinction).

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