9 St John Street

Joanna Vicary

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Practice Areas

Joanna has a substantial tax practice covering all areas of the UK, including Northern Ireland. Specialises in both direct and indirect tax litigation where her clients include HMRC, companies and individuals.

Examples of recent work

•Touma Foreign Exchange Ltd (2020) - sole Counsel for HMRC in appeal against record fine of £7.8m imposed for breach of Money Laundering Regulations.

•Lynton Exports (Alsager) Ltd (2020) - lead Counsel for HMRC in an appeal against input tax and zero-rating decisions in sums which exceed £10.6m.

•Scanwell Logistics (UK) Limited (2020) - appeal against C18 PCDN for £5.7m and associated decisions regarding OSR.

•Logfret (UK) Limited [2020] EWCA Civ 569 - significant case on Directive 2008/118 on excise duty, focusing on duration of duty-suspended movements of goods, detection of irregularities, and evidential requirements for demonstrating the end of a movement.

•Window to the Womb (Franchise) Ltd [2020] UKFTT 00201 – successfully acted for tax payer in lead case on whether obstetric ultrasound scanning fell within VAT exemption.

•All Answers Ltd [2020] UKUT 236 - whether appellant was agent or principal to contracts pursuant to which 'model essays' were supplied.

•ULookUBook Ltd [2020] UKFTT 000 - whether Card Payment Fees were exempt pursuant to Article 135(1)(d) of Directive 2006/112.

•Jigsaw Medical Services Ltd [2018] UKUT 222- whether supply of ambulance services was exempt or zero-rated.

Career

Oxford University 1999-2001 – Jurisprudence (First Class).

Called 2003.

Appointed to AG Panel of Counsel (regional) 2007; currently on ‘A’ Panel.