Martin O'Neill

Tax, Dispute Resolution

Martin is a specialist tax litigation and disputes practitioner who represents corporate clients across a variety of industry sectors and specialises in cases involving VAT, Excise Duties and Customs Duties. 

He frequently advises on complex indirect tax cases and fraud cases, and particularly ”means of knowledge” (also known as ‘Kittel’) cases where HMRC attempt to recover lost tax from others who were not involved in fraud but nevertheless could have known of its existence.  

Having previously worked as a special investigator for the law enforcement department of HMRC, Martin is very well placed to advise clients on best practices to maintain a good relationship and prevent litigation or disputes.

While Martin advises clients in all sectors, he works particularly closely with clients in the consumer electronics, wholesale, import/export, soft/alcoholic drinks, haulage, leisure and entertainment sectors, which are high on HMRC’s target lists and most likely to be on the receiving end of aggressive and disruptive action.