Career
Thomas practises in all areas of taxation. He appears regularly in high-profile cases, both for the taxpayer and HMRC, at all levels of the tribunal and court system. He regularly advises taxpayers both on prospective transactions and during HMRC investigations.
He contributes to Mortimer on Company Directors, Halsbury’s Laws on Stamp Duty as well as Tax Litigation Handbook.
Corporate, business and employment:
Thomas has been involved in some of the most significant recent cases on the taxation of LLPs and partnerships, such as HFFX, BlueCrest and Boston Consulting, appearing against some of the most eminent silks at the Tax Bar. Other significant cases have involved corporate finance (Syngenta) and regulatory settlements (ScottishPower). He advises on all aspects of business taxation, including corporate restructuring, partner and employee remuneration and pensions. He has a particular interest in Research and Development matters involving software.
Private client: Thomas advises extensively on private client matters such as the taxation of estates and UK/offshore trusts, including applications to set aside transactions before English courts and overseas jurisdictions, where he provides statements of the UK tax position for foreign courts. He also advises on the tax issues arising from divorce proceedings.
Indirect tax: Thomas’ expertise covers all areas of indirect tax including VAT, SDLT and customs duties, including export procedures and classification. He was involved in the Judicial Review of the introduction of VAT on private school fees.