Tax: Indirect Tax

11 New Square is a well-rounded set noted for its deep expertise and vast knowledge of the indirect tax sector. Members appear in some of the highest-profile cases in the market, and regularly represent both HMRC and taxpayers across a range of industry sectors. Issues dealt with include VAT law, EU law, tax relief and tax recovery. The set's members appear in both domestic and European courts, and have handled numerous high-profile test cases in the First-tier and Upper Tribunals and the Court of Appeal.Recent matters of note include the Supreme Court case of News Corp UK v HMRC, which found thatVAT zero-rating did not apply to digital newspapersas it decided that what was being supplied was not a ‘newspaper’ and did not meet the criteria for VAT zero-rating. Other cases handled include the Supreme Court case of Target Group Ltd v HMRC, a matter concerning whether the VAT exemption for financial services applies to loan administration services.

Tom Rook is the senior clerk.

"Tom Rook is very responsive and seems to always find availability in busy diaries. He is very much keen to work with you to find a practical resolution to any issue."

Jonathan Peacock KC is a pre-eminent figure at the Indirect Tax Bar, singled out for his intellectual acumen and his wealth of experience in the area. He regularly advises multinational corporations and high net worth individuals on indirect tax issues, and is particularly well versed in tax mitigation issues. His practice has seen him handle the leading VAT cases in the gaming and retail industry. Peacock is further noted for regularly providing expert opinions on overseas litigation. "Jonathan's judgement is really spot-on and he gains the client's trust and confidence quickly. Everything he says has substance and he is both highly strategic in his outlook and very responsive."

Hui Ling McCarthy KC is a highly praised silk who is lauded for her dedication to tax cases and is particularly well known for her expertise in complex, high-value VAT and Stamp Duty Land Tax matters. She regularly assists HMRC with some of its most significant indirect tax issues and has also developed a strong taxpayer-side practice. "Hui Ling is great at distilling complex legal concepts into practical advice." "Hui Ling is a tenacious litigator and a great advocate." "Clients really like her and it is very nice to be led by her as she always makes you feel as though you're playing an important role in the case."

John Brinsmead-Stockham KC is a go-to counsel for HMRC, with additional experience of acting for the taxpayer. He is particularly well equipped to handle complex VAT litigation. He also has extensive experience in managing customs duty cases of impressive complexity. "Extremely thorough - he's someone who leaves no stone unturned." "John has an excellent manner with clients and a great ability to explain complex ideas in a straightforward way, which works well in court."

Michael Ripley is a talented barrister who is well respected for his broad practice acting on behalf of taxpayers in complex VAT disputes. "He is super bright and very impressive at untangling knotty statutory issues."

Edward Hellier is a strong barrister who represents both taxpayers and HMRC in issues central to the proper application of VAT. He has appeared as sole counsel in the Court of Appeal, andas junior counsel in the Supreme Court. "Edward is an intelligent advocate whose drafting is fantastic." "An up-and-coming latent, Edward is highly organised and very bright." "Edward took responsibility for the drafting of a document and the quality of his work was out of this world - we could not have expected our team to produce something that great."