Rupert Davies

Practice Areas

Rupert represents, individuals, SME’s and the Government in all areas of tax litigation.

His practice has a particular emphasis on indirect taxation, customs & excise duties, asset seizure and recovery under the Customs and Excise Management Act and VAT.

Rupert also acts in cases involving civil asset forfeiture, predominantly civil account and cash forfeiture under the Proceeds of Crime Act, especially those with a taxation angle.

He is highly regarded and is often the ‘go to’ barrister for the Government Legal Department, HMRC and the Home Office in respect of queries in the above areas.

Notable recent cases include:

A legally significant case concerning whether the principles of proportionality apply to assessments of excise duty. The principles will be applicable to all tax assessments and therefore the consequences of the decision are potentially far reaching.

A case concerning the entitlement to Onwards Processing Relief in a large international supply chain.

A case concerning the appropriate customs classification of wholesale footwear.

A case concerning Transfer of Residence VAT relief for expatriated residents returning belongings to the UK. See:

https://www.taxjournal.com/articles/brexit-meets-covid--75706

https://www.law360.com/tax-authority/articles/1449866/uk-couple-owes-vat-on-repatriated-home-goods-court-says

Career

Called to the Bar 2007

University of Cambridge, degree in Natural Sciences, 1st class.

School of Law: Manchester Metropolitan University

Professional Memberships

Personal Injuries Bar Association

Appointed to the Attorney General’s Civil Regional B Panel - 2018

Personal

Rupert is a keen rock climber, climbing up to 8c. He was Vice President of the British Mountaineering Council from 2014 – 2017 and currently sits on the UIAA International Climbing and Mountaineering Federation Legal Commission.