TAX LITIGATION

Areas of Expertise

Tax Litigation

Foundry Chambers has significant expertise in cases involving indirect taxes and represents both the taxpayer and HMRC. Members of Foundry Chambers regularly appear in the First-tier and Upper Tribunals of the Tax Chamber, High Court and the Court of Appeal and have acted in a number of the leading cases in the field. The area of indirect taxes often requires an understanding of complex EU law and how it operates with domestic legislation. Members of Chambers have significant expertise in the EU directives and codes relating to indirect taxes. Members of Chambers are now increasingly being sought after in relation to disputes concerning direct taxes, particularly in relation to proceedings under COP9.

In relation to VAT members of Foundry Chambers have appeared in cases concerning:

Agency;
Recoverability of input tax;
Invalid invoices;
Place of supply;
Partial-exemption special methods;
Welfare exemptions;
Triangulation and the fallback provisions;

Place of supply;
Zero-rating (particularly of construction projects);
VAT treatment of charities;
The default surcharge regime;
Penalties; and
VAT fraud (including under the Kittel and Mecsek-Gabona principles).

In relation to Excise Duty and other Customs Duties members of Foundry Chambers have appeared in cases concerning:

Duty point assessments;
WOWGR approvals and revocations;
AWRS approval;
Condemnation proceedings;

Restoration proceedings;
Reliefs and suspension procedures;
Repayment claims; and
Issues arising from diversion frauds.

Members of Foundry Chambers have also been instructed to appear in the High Court in judicial review proceedings arising out of HMRC decisions including those in relation to the WOWGR and AWRS approval system and HMRC’s use of powers including inspection and information notices.

‘An excellent set of chambers who go above and beyond for both instructing solicitors and counsel.’

Legal 500 (2023)

‘Foundry Chambers are renown for their depth of expertise in fraud representation both from prosecution and defence, which adds to their complete roundness and ability.’

Legal 500 (2023)

‘A set with an illustrious track record, Foundry Chambers has over the years handled criminal matters of great importance and built up a strong reputation for its appellate work.’