Joseph Millington

Joseph specialises in indirect taxation. His reputation for thorough preparation and a meticulous attention to detail leads to regular instructions in complex cases, both as sole and led junior. Joseph has extensive experience of MTIC fraud, cases of dishonesty, and wrongdoing penalty regimes. Joseph’s experience in the First-tier Tribunal (Tax Chamber) includes customs classification cases, appeals against decisions of HMRC concerning registration or authorisation to carry out regulated activities, and disputes about the correct interpretation of VAT exemptions. Notable Upper Tribunal cases concerned supplies closely related to education (Loughborough Students’ Union v HMRC) and an important decision relating to VAT assessment time limits (Rasul v HMRC).

Joseph also specialises in local authority enforcement and regulatory crime. He was led junior in the significant joined appeals concerning the power of local weights and measures authorities to prosecute ‘consumer offences’ under the Consumer Rights Act 2015, reported as R v AUH [2022] EWCA Crim 1113. In addition to the prosecution of consumer protection, trading standards, illegal money lending, and planning offences (R v Western Trading, Court of Appeal), Joseph is instructed in licensing appeals and appeals to the First-tier Tribunal (Property Chamber). Joseph is instructed by the Environment Agency in prosecutions, civil applications and, most recently, judicial review proceedings. Consistent with his practice areas, Joseph has considerable experience of confiscation proceedings.

Called 2009. Joseph is a B panel advocate both on the Attorney General’s list of Crown Counsel (Civil) and the List of Specialist Regulatory Advocates.