TAX LITIGATION

Areas of Expertise

Tax Litigation

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.

‘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’.

Chambers and Partners (2021)

‘A strong criminal set“ with “competent and skilful counsel’

Legal 500 (2021)

‘experienced in the handling of a wide range of financial crime matters’.

Chambers and Partners (2021)

‘this set offers a quality service to both solicitor and lay client’.

Chambers and Partners (2020)

With ‘a strong reputation for serious crime and fraud’ Foundry Chambers has ‘a strong backbone of good criminal counsel covering all aspects of crime’.

Legal 500 (2021)

BARRISTERS WITH THIS EXPERTISE

John McGuinness QC

JOHN MCGUINNESS QC

Year of Call: 1980. Appointed QC: 2001.

Mark Bryant-Heron QC

MARK BRYANT-HERON QC

Year of Call: 1986. Appointed QC: 2014.

James Waddington QC

JAMES WADDINGTON QC

Year of Call: 1983. Appointed QC: 2015.

Mike Newbold

MICHAEL NEWBOLD

Year of Call: 2004

Tom Hoskins

TOM HOSKINS

Year of Call: 2007

Tom Hoskins

Ellis Sareen

Year of Call: 2008

Sophie Murray

SOPHIE MURRAY

Year of Call: 2013

EDWARD GORDON-SAKER

EDWARD GORDON-SAKER

Year of Call: 2015