Profile: International
Experience and Expertise
Mark’s cases often involve an international dimension. He has particular expertise in the territorial scope of regulatory regimes, such as the Consumer Credit Act 1974 and the Financial Services and Markets Act 2000. He also has extensive experience of customs law, tax litigation involving offshore elements, and the application of the so-called revenue rule precluding the recovery of foreign tax and international conventions abrogating the revenue rule.
Cases and Work of Note
- Revenue & Customs v Smart [2016] BPIR 1329 (Operation of the EU mutual assistance directive in the context of a bankruptcy petition. Clarifies whether the court can review the foreign claim on public policy grounds.)
- EP Barrus Ltd v Revenue & Customs [2013] UKUT 449 (TCC) and [2016] (Case concerning the classification of products under EU customs legislation. Reference made to the European Court of Justice.
- Savant Distribution v Revenue & Customs [2016] UKFTT 533 (TC) (Customs classification of food supplements.)
- Alpine Electronics v Revenue & Customs [2016] UKFTT 437 (TC) (Customs classification of electronic navigational products.)
- Insectlore v Revenue & Customs [2014] UKFTT 368 (TC) (Customs status of butterfly storage products.)
- Liquid Investments v Revenue & Customs [2014] UKFTT 297 (TC) (Standing of a party to bring a customs appeal in the tribunal.)
- Revenue & Customs v Ben Nevis (Holdings) Ltd & Ors [2012] STC 2157 and [2014] WTLR 1 (Litigation concerning the interpretation of a mutual assistance treaty between the UK and South Africa and a judgment for in excess of £220 million in unpaid tax. Led by James Ayliffe QC.)
- Skillbond Direct Limited v Revenue and Customs [2012] UKFTT 488 (TC) (Case concerning the availability of a preferential rate of customs duty on goods imported from Liechtenstein without presentation of proofs of origin.)
- Furukawa Electric Europe Limited v Revenue and Customs [2012] UKFTT 129 (TC) (Decision concerning the classification for customs duty purposes of car components imported into the UK by a Japanese manufacturer.)
- Advising an international private bank in relation to the territorial scope of the Financial Services and Markets Act 2000.
- Advising in relation to litigation in the High Court of Singapore concerning the operation of dual currency swaps entered into by two high net worth individuals.
- Advising a bank and a regulator in relation to the territorial scope of the Consumer Credit Act 1974.
- Frontier Agriculture Limited v Revenue and Customs [2011] UKFTT 834 (TC) (Decision concerning the classification for customs duty purposes of grain imported into the UK.)
- Maplin Electronics Limited v Revenue and Customs [2010] UKFTT 143 (TC) (Decision concerning the classification for customs duty purposes of memory sticks imported by Maplin into the UK.)
- GE Medical Systems v Revenue and Customs [2010] UKFTT 437 (TC) (Decision concerning the classification for customs duty purposes of medical equipment imported by GE into the UK.)
