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Mark Fell

| Call 2004

Profile: International

Experience and Expertise

Mark’s cases often involve an international dimension. He has extensive experience of customs law, tax litigation involving offshore elements, the OECD model tax convention and the application of the so-called revenue rule precluding the recovery of foreign tax. For example, Mark recently represented the United Kingdom in the European Court of Justice in a customs classification case, known as Kubota, concerned with customs duty and the operation of the customs union. He also represented HMRC in the well-known case of Revenue & Customs v Ben Nevis in which the Court of Appeal upheld HMRC’s arguments regarding the proper approach to the interpretation of a double taxation treaty between the UK and South Africa.

Mark also has particular expertise in the territorial scope of financial services regulatory regimes, such as the Consumer Credit Act 1974 and the Financial Services and Markets Act 2000 and the operation of the EU passporting regimes.


Cases and Work of Note

Mark Fell
“He is easy to deal with, helpful and adds real value.”

Chambers UK