On 29 September 2017 the Court of Appeal:Civil Division (the Master of the Rolls, The Chancellor of the High Court and Lady Justice Hallett DBE) handed down judgment in HMRC v E Buyer Uk Ltd and Citibank NA, a judgment that comprehensively dismissed the long running argument advanced on behalf of taxpayers, that in cases where HMRC rely on the Kittel principle in the context of orchestrated VAT fraud, that amounts to an allegation of dishonesty and attracts the same pleading and disclosure requirements for such an allegation. This is arguably the most important civil VAT fraud case since the Mobilx litigation reached the Court of Appeal in 2010.

This is the second case in a little over a year in which Mr Kinnear QC has successfully represented HMRC in the Court of Appeal:Civil Division following on from the appeal in HMRC v Davis and Dann Limited [2016] S.T.C. 1236.

Jonathan Kinnear QC specialises in cases of real financial complexity in both criminal and civil jurisdictions, providing high level advice and advocacy services to a range of Government Departments, Companies and high net worth individuals.