Tax-Corporate; Tax-VAT; Private client - personal tax; judicial review

Revenue law and judicial review.

Recent cases: VAT Allegion (UK) nLtd v R & C Comrs TC/2021/0155 SilverDoor Ltd v R & C Comrs TC/2019/02830 R & C Comrs v NHS Lothian Health Board UKSC 2020/135 (Supreme Court) Milton Keynes Hospitals NHS Foundation v R & C Comrs [2021] STC 1395 Saint-Gobain Building Distribution Ltd v R & C Comrs [2019] SFTD 924 Kinnerton Confectionery Ltd v R & C Comrs (First-tier Tribunal) [2018] STFD 1256 Copthorn Holdings Limited v R & C Comrs (No 2) [2016] SFTD 17 BAA plc v R & C Comrs  [2013] STC 752

Direct Taxes Ardeshir Naghshineh v R & C Comrs [2022] EWCA Civ 19. [2022] STC 177 (Court of Appeal) Heather Whyte v R & C Comrs [2021] UKFTT 0270 (TC) Charles Tyrwhitt LLP v R & C Comrs [2021] STC 1426 R & C Comrs v Premier Picture Ltd [2021] SFTD 977 Hopscotch Ltd v R & Comrs [2020] UKUT 0294 (TCC) Airways Pension Scheme Trustee Ltd v Fielder [2019] EWHC 3032 (Ch) (High Court) Vaccine Research Limited Partnership v R & C Comrs (First-tier Tribunal) Brain Disorders Research LP v R & C Comrs [2018] STC 2355 (Court of Appeal) Coin-A-Drink Ltd v R & C Comrs  [2017] STC 1351

Judicial review R (on the application of Cartref Care Home Ltd) v R & C Comrs (Administrative Court) [2020] STC 516, EWHC 3382 (Admin) R (on the application of Carlton) v R & C Comrs  [2018] STC 589 R (on the application of Rowe) v   R & C Comrs   [2018] STC 462 R (on the application of Graham) v R & C Comrs (Administrative Court)  [2017] STC 1 R (on the application of Walapu) v R & C Comrs [2016] STC 1682 R (on the application of De Silva) v R & C Comrs  [2016] STC 1333

Called 1982, Lincoln's Inn; Inland Revenue Solicitor's Office; Lloyd's TSB Bank plc; independent practice at the Bar, barrister 1997; QC 2014 (now KC); Director of School of Tax Law, Queen Mary, University of London, 1999-2021.

Publications

Books Taxation of Corporate Finance (11th Edition of Taxation of Loan Relationships and Derivative Contracts) (Bloomsbury Professional, publication due 2025) Supplement to 10th edition of Taxation of Loan Relationships and Derivative Contracts (Bloomsbury Professional, 2020) Taxation of Loan Relationships and Derivative Contracts 10th edition, (Bloomsbury Professional, 2017) Loose-leaf Gore-Browne on Companies (Jordans), Chapters 47-48F Chapter 8: VAT and Tax’, in Tanfield Chambers, Service Charges and Management ed. Mark Loveday, 5th edition (London, 2022), pp119 -138 ‘Customs and Tax Law’, The UK Supreme Court Year Book 2016, Volume 7 (London, 2017), pp426-431 Articles 'JTI Acquisitions Co (2011) Ltd v HMRC: unallowable purpose' [2023] British Tax Review, 564-578 (with Oktavia Weidmann) 'Cryptotaxation: A Guide to a Brave New World', [2023] British Tax Review 68-94 ‘Royal Opera House Covent Garden Foundation v HMRC’: when is an economic link direct and immediate for VAT purposes?’ [2021] British Tax Review 566-578 ‘The tax consequences of loan transfers’, Tax Journal Issue 1553, 12 November 2021, pp 14-17 ‘Union Castle : is the ‘fairly represent’ test fair?’, Tax Journal. Issue    22 May 2020, pp 18-20 ‘Amendments to the 2019 loan charge: work in progress’, Tax Journal, Issue 1476, 21 February 2020, pp14-16 ‘Delegitimising legitimate expectations’, [2019] British Tax Review pp126 - 138 ‘The UK tax system:  from trust to transparency’, Tax Journal, Issue 1401, 1 June 2018, pp7 - 9 ‘Close company loans and participators’, Tax Journal, Issue 1341, 10 February 2017, pp12-14 ‘FB 2016: Asymmetric notional finance charges’, Tax Journal, Issue 1304, 15 April 2016, pp15-17

German and French

Fellow, Chartered Institute of Taxation; Fellow, Institute of Indirect Taxation; European Association of Professors of Tax Law; Revenue Bar Association; International Fiscal Association; VAT Practitioners Group; Bar European Group

Christ Church, Oxford (1972); Bonn University (1973); M Phil; MA, D Phil (Oxon)