Tax: Indirect Tax | UK Bar

Monckton Chambers is a first-rate set known for its extensive work across the full gamut of indirect taxation disputes. Chambers frequently acts for the Revenue and for taxpayers in cases relating to VAT, anti-dumping charges, input and exit taxes and landfill taxes, among others. Members regularly appear at all levels of the court and tribunal system, and routinely handle cases before the Supreme Court and the ECJ. The set has been instructed in a number of notable matters of late, and recently won the test case of Bolt v HMRC, which concerned the application of VAT to the ride-hailing sector. Other cases of note include Fisher v HMRC, an important Supreme Court case looking at the meaning and application of the Transfer of Assets Abroad (TOAA) Code in the Income and Corporation Tax Act 1988. Interviewees say: "Monckton is thoroughly excellent in this sphere and has been leading the way in this area for a very long time."

Pump Court Tax Chambers is a specialist tax set known for its deep bench and extensive coverage of the indirect tax sector. It has a wealth of members able to advise a range of high-profile clients and government agencies on highly complex matters relating to VAT, landfill tax, customs and excise duties, stamp taxes, input and exit charges, and judicial reviews relating to EU VAT law. Members frequently appear in both domestic and European courts in high-stakes and precedent-setting cases. Barristers at the set are consistently instructed in important cases such as Gray & Farrar International, which looked at the issue of where dating services are supplied for VAT purposes.Other cases of note include, ING Intermediate Holdings Ltd v HMRC: an important Court of Appeal judgment an important Court of Appeal judgment as to whether a bank provided a 'free' deposit-taking service for VAT purposes where it provided the service for consideration which was capable of being expressed in a monetary form. Interviewees describe Pump Court as "a very well-regarded set with significant expertise in indirect tax."

Blackstone Chambers has barristers known for their expert handling of complex tax cases, who frequently act on behalf of a range of high-profile taxpayer clients but also represent the Revenue in high-stakes cases. Individuals here regularly appear in cases concerning VAT, customs and excise duties, input tax, film finance schemes and the application of EU tax law. Recent cases include Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners, one of the largest civil claims ever brought by a foreign tax authority in the UK.Members of the set have also been involved in JPMorgan Chase Bank NA v HMRC, an appeal by the taxpayer against a decision of HMRC to treat IT services supplied to the bank as standard rated for VAT purposes.

A widely respected chambers recognised for the strength of its indirect tax expertise. Members here act in cases relating to VAT recovery disputes, judicial reviews, the application of EU VAT law, MTIC fraud, and customs and excise duties, among others. They are able to support clients with cases at all levels of the domestic court system, and also appear in the ECJ and the ECtHR. The set represents a wide variety of taxpayer clients, including public and private entities, and also acts on behalf of HMRC. Members here appeared in News UK v HMRC, an importance case for media organisations who wish to charge for access to electronic content and wish to apply zero-rating.

1 Crown Office Row has a broad bench of practitioners able to assist clients with the full range of indirect tax law issues. The Barristers regularly represent the Revenue and taxpayer clients in cases concerning VAT, customs and excise, relief claims, input tax disputes and landfill taxes, among others. They are well respected for their advocacy skills and appear in cases across all levels of the UK court system. Recent matters handled include the first ever case taken against the UK for failure to implement a judgment of the CJEU and for fines to be imposed on the UK for non-compliance. The set also appeared in the Supreme Court matter of Jersey Choice Limited (JCL) v Her Majesty’s Treasury (HMT), as well as R (ota Gloucestershire NHS Foundation Trust) v HMRC, one of the only cases challenging the scope of relief from VAT for NHS bodies who contract out services.

Devereux members act for and advise companies, professional clients, the individual taxpayer and HMRC on a wide range of indirect tax matters. Described by clients as "a highly prestigious set that is respected by a number of corporate entities in the UK and EU", Devereux is noted for its "high levels of expertise and professionalism". Recent cases include BLS 1 Ltd v IOM Treasury, where members represented the respondent in a case concerning 120 apartments in a property known as 'the Quarters' in Swiss Cottage, London. Individuals were also involved in United Grand Lodge of England v Commissioners for His Majesty’s Revenue and Customs, an important Upper Tribunal case confirming the scope of the VAT exemption for organisations with philanthropic aims.