PwC LLP

Litigation.

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.

Joined the Solicitor’s Office of HM Customs and Excise as an Executive Officer in 1989 and later became a Trainee Solicitor. Qualified in 1999 on joining Kent Jones and Done to undertake commercial litigation before moving back into indirect tax litigation in an inhouserole in KPMG LLP in 2000. Joined PwC Legal’s tax litigation team as partner in 2011 to further develop their nationwide practice. CTA qualified.

Law Society Chartered Institute of Taxation Associate of the Institute of Indirect TaxationMember of the VAT Practitioners Group.

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).

Classic cars, Stoke City FC, gardening and travel.