Raymond specialises in VAT and Direct Tax, as well as the pensions aspects of Employment Law. He appears regularly before the First-tier Tribunal (Tax Chamber) and the Employment Tribunal, both in London and in Tribunals sitting everywhere between Truro and Edinburgh. He has also appeared in cases in the Employment Appeal Tribunal, the Upper Tribunal, High Court and Court of Appeal, as well as being instructed in 60 cases before the Court of Justice of the European Union in Luxembourg, of which 43 related to VAT, 16 related to direct tax and one customs duty case. Raymond has also done a further direct tax case before the EFTA Court in Luxembourg.

Raymond is a member of the Attorney General’s A Panel of Junior Counsel for the Crown, which means that he is regularly instructed by HMRC, the Treasury Solicitor and other Government Departments. However, he also acts for Appellants, whether they be private individuals, small firms or multinational companies.

Raymond’s particular skills lie in the detailed preparation of cases with complicated facts and the clear presentation of technical legal arguments in pleadings and written submissions, as well as orally in Court. He enjoys meeting new clients in conference and is happy for solicitors and accountants to call him and discuss any questions or points which they have.

Qualified 1992; member Monckton Chambers since 1993; member of the Attorney General’s A Panel for London. Joint author (with Ian Hutton) of the tax chapters of ‘Gringras on the Laws of the Internet’ (2003) and ‘Paines on International Charitable Giving’ (2006).

French, German, Spanish.

Bar European Group; South Eastern Circuit.

Merchant Taylors’ School for Boys, Liverpool; University College, Oxford (1990, BA Hons, Jurisprudence 1st); Exeter University (1991, LLM, European Legal Studies with distinction).