11KBW advises and represents both HMRC and taxpayers in relation to indirect tax litigation. This includes appeals before the First-Tier Tribunal and the Upper Tribunal; judicial reviews; and other High Court proceedings.
VAT
- De-registration
- Zero-rating
- Reliefs
- Place of supply
- Fraud (including “Knowledge/means of knowledge” appeals)
- Invalid invoices
Excise
- Duty point appeals (including large scale diversion frauds)
- WOWGR registration appeals
- Condemnation proceedings (High Court and magistrates’)
- Restoration appeals
Customs Duty
- Classification
- Valuation
- Reliefs
- Repayment claims
High Court Proceedings
Members of chambers have also acted in a variety of other matters involving tax issues, including:
- Judicial reviews of HMRC decisions (or failure to reach a timeous decision)
- Misfeasance proceedings brought against the directors of trading companies
- Unlawful interference with goods/business claims brought by trading companies against HMRC.
- Francovich damages claims.
EU Law
Tax litigation will very often raise issues of EU law, in which members of chambers also have considerable expertise. Members of chambers have acted in litigation both in the UK and Luxembourg concerning:
- The Community Customs Code
- Recovery of compound interest under EU law
- The Capital Duties Directive
- The VAT Directives
