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1 Crown Office Row has a broad bench of practitioners able to assist clients with the full range of indirect tax law issues. Barristers here regularly represent the Revenue and taxpayer clients in cases concerning VAT, customs and excise, relief claims, input tax disputes and landfill taxes, among others. They are well respected for their advocacy skills and appear in cases across all levels of the UK court system.
Client service: "The clerks are readily contactable and reply promptly to emails." Matthew Phipps is the senior clerk.
Skilled junior with a strong public law and indirect tax practice. She is often called upon to represent the Revenue in cases involving such matters as VAT and alcohol duty.
Strengths: "Absolutely superb, she is hyper-intelligent and really hard-working."
Recent work: Acted for HMRC in OWD and Another v HMRC, a judicial review considering the Revenue's power under the Alcohol Wholesaler Registration Scheme.
A respected junior for VAT and SDLT cases including judicial review claims. He is experienced acting for HMRC and government agencies, and regularly advises high-profile companies and individuals on indirect tax matters and the risk of tax disputes.
Strengths: "Michael has the ability to soothe clients both through his delivery and how he presents the way forward." "He has a good legal mind and works very hard."
Highly respected tax barrister praised for her extensive work representing HMRC in high-stakes cases. She has extensive experience handling cases concerning VAT exemptions, HMRC assessments and fall-back provisions, among others.
Strengths: "She is very responsive and always goes the extra mile." "Very bright and easy to get along with."
Recent work: Instructed by HMRC in a case against FTSE 250 company N Brown challenging the Revenue's historic assessment of VAT liabilities.
Owain Thomas QC
Combines his tax practice with an impressive public law background. He regularly represents the Revenue and is extremely experienced in handling complex VAT and customs cases, among other matters. In addition to his litigation expertise he has a growing advisory practice.
Strengths: "Has a brilliant mind and is a charming and fluid advocate." "He grapples with the issues and is very incisive."
Recent work: Acted in United Grand Lodge of England v HMRC, a case where the taxpayer was claiming relief as a philanthropic body.
Sarabjit Singh QC
Well-regarded practitioner who has a broad civil practice which encompasses in-depth indirect tax expertise. He is particularly well known for his representation of the Revenue in prominent VAT cases, and has experience of appearing before the Supreme Court.
Strengths: "He is approachable, easy to deal with and keen to work hard." "His written advices and his performances in conference impress."
Recent work: Acted in Claims Advisory Group v HMRC, a case concerning whether insurance transactions are exempt from VAT.