Tax: Indirect Tax | UK Bar

Monckton Chambers is a 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. The set has been instructed in a number of notable matters of late, and recently acted for Align in a challenge to HMRC’s decision that Invisalign dental aligners are subject to VAT. Other cases of note include JPMorgan Chase Bank v RCC, where members of chambers represented HMRC in JPMorgan's appeal against VAT assessments in respect of intra-group supplies. Interviewees say that the set is "always available, always makes time for urgent work and is always happy to accommodate clients' needs".

David Hockney and John Keegan are the joint senior clerks.

Pump Court Tax Chambers is a specialist tax set known for its deep bench and extensive coverage of the indirect tax sector. It has a wealth of members able to advise a range of high-profile clients and government agencies on highly complex matters relating to VAT, landfill tax, customs and excise duties, stamp taxes, input and exit charges, and judicial reviews relating to EU VAT law. Members frequently appear in both domestic and European courts in high-stakes and precedent-setting cases. Barristers at the set are consistently instructed in important cases, such as representing Hippodrome Casino in a case against HMRC, concerning the method of recovery of VAT by the casino of its overhead costs. Also of note is the Supreme Court case of The Prudential Assurance Company Ltd v HMRC, which addresses questions about how the single taxable basis for the VAT grouping regime operates. Interviewees say that members of Pump Court "can be relied upon to continually present the strongest case and put forward non-mainstream, workable arguments".

Mark Rushton is the director of clerking, while Bruno Antoniotti is the deputy senior clerk.

1 Crown Office Row has a broad bench of practitioners able to assist clients with the full range of indirect tax law issues. The barristers regularly represent the Revenue and taxpayer clients in cases concerning VAT, customs and excise, relief claims, input tax disputes and landfill taxes, among others. They are well respected for their advocacy skills and appear in cases across all levels of the UK court system. Recent matters handled include Hotelbeds UK Ltd v HMRC, acting for the taxpayer in a multimillion-pound VAT judicial review claim. The set has also advised Education Not Discrimination on the prospects of successfully challenging the introduction of VAT on independent school fees, as well as preparing and presenting HMRC's case in Barclays Services Corporation v HMRC. Commentators speak of 1 Crown Office Row's "commercial approach to strategy and negotiations, combined with a forensic approach to identifying the crux arguments for litigation".

John Petrie MBE is the chambers director.

Devereux's members act for and advise companies, professional clients, the individual taxpayer and HMRC on a wide range of indirect tax matters. Recent mandates include representing HMRC in Northumbria Healthcare NHS Foundation Trust v Revenue and Customs, a notable Court of Appeal case that concerns the public authority VAT exemption for special legal regime supplies, among other issues. Individuals were also involved in representing S&S Consulting Services UK in the judicial review of a decision to deregister the taxpayer from VAT and issue a multimillion-pound assessment, which operated alongside an appeal to the Tax Tribunal. A source reports: "It is the level of technical expertise on top of the excellent client service that really sets Devereux apart."

Glenn Billenness is the director of clerking and Cyrus Biggs is the deputy director of clerking.

Blackstone Chambers has barristers known for their expert handling of complex tax cases, who frequently act on behalf of a range of high-profile taxpayer clients but also represent the Revenue in high-stakes cases. Individuals here regularly appear in cases concerning VAT, customs and excise duties, input tax, film finance schemes and the application of EU tax law. Noteworthy cases include acting on an appeal in the Isle of Man concerning VAT on the deemed supply of a multimillion-pound yacht. Members of the set have also successfully acted for ITV in its challenge to the EU Commission State aid decision on the Group Finance Exemption, in which the CJEU overturned a decision from the GCEU and quashed the Commission's decision.

Derek Sutton and Adam Sloane are the joint senior clerks.

Essex Court Chambers is a widely respected chambers, recognised for the strength of its indirect tax expertise. Members here act in cases relating to VAT recovery disputes, judicial reviews, the application of EU VAT law, MTIC fraud, and customs and excise duties, among others. They are able to support clients with cases at all levels of the domestic court system, and also appear in the ECJ and the ECtHR. The set represents a wide variety of taxpayer clients, including public and private entities, and also acts on behalf of HMRC. Its barristers appeared in CCLA Investments Management Ltd v HMRC, representing CCLA in a VAT dispute involving the FCA and regulatory aspects of fund management services under UCITS, AIFM and MiFID. Essex Court Chambers is also noted for its instruction by Leicester CC in a case against HMRC, regarding the ability of local authorities to recover VAT on salary sacrifice arrangements. Commentators speak well of the set's "excellent technical advice and strategic litigation capabilities".

Joe Ferrigno is the senior clerk.