1 Crown Office Row handles the entire spectrum of tax litigation and its members are instructed on behalf of both taxpayers and HMRC. Indirect tax experts Owain Thomas KC and Sarabjit Singh KC jointly lead the team, which has significant experience handling cases at all levels, from first-tier tribunals to the Supreme Court, as well as the Court of Justice of the European Union. Thomas KC successfully represented HMRC in a Court of Appeal case against Build-A-Bear Workshop concerning whether imported bear accessories were classified as accessories for dolls or for toys in relation to related EU tariffs. The set is also home to Natasha Barnes, who has represented clients before the Supreme Court, Court of Appeal, and the Administrative Court, and Isabel McArdle, who has substantial expertise in matters regarding VAT, customs and excise. Edward Waldegrave joined the team from Pump Court Chambers in March 2023, and he is experienced in high-stakes cases.