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First-rate set known for its extensive work across the full gamut of indirect taxation disputes. Chambers frequently acts for the Revenue and for taxpayers in cases relating to VAT, anti-dumping charges, input and exit taxes and landfill taxes, among others. Members regularly appear at all levels of the court and tribunal system, and routinely handle cases before the Supreme Court and the ECJ. Recent work includes Marks & Spencer v HMRC, a case concerning the VAT treatment of Marks & Spencer's dine in for £10 with free wine promotion.
Client service: "The clerks are a pleasure to deal with and always very responsive to questions." "They are super commercial and very sensible." David Hockney is the senior clerk.
Has broad indirect tax expertise spanning input tax and zero-rating, among other matters. He continues to act regularly for HMRC, handling complex and high-profile test cases particularly in the field of VAT. Macnab has experience of acting at all levels of the domestic court system and the ECJ.
Strengths: "His advice is very thorough and structured. In court he's very good at leading judges through a case."
Recent work: Acted in Lloyds Banking Group Plc and Others v HMRC, appearing for the Revenue in a case seeking repayment of overpaid VAT.
Has an established practice acting for HMRC in notable indirect tax cases. His broad expertise covers VAT, landfill tax and customs and excise duties.
Strengths: "His opinions are very clear and he goes out of his way to understand queries."
Recent work: Acted for HMRC against National Car Parks. The case concerned HMRC's refusal to allow recovery of VAT on overpaid parking charges.
George Peretz QC
Often trusted by HMRC with the most complex and challenging of VAT cases, he has a wealth of experience of appearing before the Supreme Court and the ECJ. He is noted for his knowledge of state aid, gaming duty and anti-dumping duty.
Strengths: "He is incisive and gets to the core points rapidly without any circumlocution." "One of his strongest traits is that he is very clear with clients."
Recent work: Acted for HMRC in a Supreme Court case against Rank Group. The case concerned fiscal neutrality in VAT law.
Melanie Hall QC
A leader in the field of indirect tax who is well known for her expertise in VAT matters in particular. She regularly takes substantial and high-value instructions from both HMRC and from taxpayers. She has a wealth of experience handling matters involving landfill tax and the property sector, and has an established practice advising banks.
Strengths: "Melanie is excellent. She has huge VAT experience, is extremely sharp-witted and offers great strategic insight." "She is a real details person who is very thorough and upfront."
Recent work: Acted in SAE Education Limited v HMRC in the Supreme Court, a case concerning the question of what is a college of a university for tax purposes.
Highly regarded for his vast expertise in all areas of indirect tax. He is most frequently retained by HMRC to assist in complex litigation and advisory matters. He also has broad experience of acting for private clients across an array of sectors including the financial services, education and retail industries. Mantle is well versed in indirect tax disputes involving EU law.
Strengths: "He is very methodical and measured." "Peter displays precisely the right mix of tax technicality and commercial acumen required. He always enables clients to understand the intricacies of VAT law.."
Recent work: Acted successfully for the Royal Opera House against HMRC in recovering a higher proportion of the input tax incurred on the production of opera and ballet.
Philip Moser QC
Highly respected for his expertise in EU-related tax matters in the areas of both VAT and customs, he regularly appears before the ECJ. He is trusted with sophisticated and substantial instructions from HMRC and corporations, and also has longstanding experience of handling MTIC fraud cases. Moser has appeared in a number of high-profile test cases.
Strengths: "He is statesmanlike in the way he presents. The way he conducts himself in court is exemplary."
Recent work: Acted in R (oao JJ Management and Others) v HMRC, a judicial review that raised fundamental questions as to the nature of HMRC’s power to investigate taxpayers’ affairs.
An indirect tax specialist who is singled out for his vast experience of representing clients before the ECJ. He is particularly well known for his command of complex VAT matters. He has acted in several leading ECJ cases regarding the exemption for special investment funds.
Strengths: "A very fair opponent and a very capable lawyer." "He is incredibly able and very good in court."
Recent work: Acted in Magherafelt District Council v HMRC, and other related cases, arguing that sporting supplies and leisure services provided to the public ought not be subject to VAT.
Valentina Sloane QC
Highly regarded silk for indirect tax matters, who specialises in representing taxpayers in high-profile VAT cases. She regularly appears before the Supreme Court, the Court of Appeal and the ECJ, and is particularly noted for her expertise in customs duty cases.
Strengths: "A great all-rounder with excellent client-handling skills, who is very good technically and on the strategy." "Valentina has one of the sharpest VAT minds in the business. Her speedy grasp of complex technical matters is first class."
Recent work: Acted in the Supreme Court case of HMRC v FMX, which concerned customs duties and limitation periods.