UK Bar London (Bar) Tax: Indirect Tax

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 recent notable and precedent setting matters including Heathrow Airport v HMT, the first post-Brexit case onWTO law in domestic judicial reviews. Members acted for Heathrow Airport and a number of commercial entities in a challenge to the Government’s decision to abolish the VAT Retail Export Scheme and tax-free sales airside at airports. Other cases of note include Her Majesty’s Customs and Excise v Devon Waste Management, a Court of Appeal test-case challenge led by three leading landfill operators seeking the repayment of allegedly overpaid landfill tax in respect of ‘fluff’ layers within landfill sites.

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 Barclays Services Corporation v HMRC, a series of appeals concerning important issues around VAT grouping.

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. Recent cases include Zipvit v HMRC, one of the last cases to be referred by the Supreme Court to the CJEU before Brexit. This was a long-running VAT dispute worth over £1 billion.

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.

1 Crown Office Row has a broad bench of practitioners able to assist clients with the full range of indirect tax law issues. Barristers here 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 the first ever case taken against the UK for failure to implement a judgment of the CJEU and for fines to be imposed on the UK for non-compliance. The Commission is claiming millions of euros in fines against the UK.

39 Essex Chambers is a highly respected set recognised across the market for its well-developed indirect tax practice. Members are able to advise clients in relation to a broad range of issues, and are particularly noted for appearing in highly complex VAT law cases. They provide representation to both high-profile taxpayer clients and the Revenue. The barristers here are known for advising on cases where there is a crossover between commercial law and tax law, such as the impact of tax legislation on contracts. They are further noted for their work handling environmental taxes and levies arising from planning law, such as the Community Infrastructure Levy.