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
- Renesola UK Ltd v Revenue & Customs  UKFTT 0647 (TC) (Validity of EU regulation determining origin of imported solar panels for anti-dumping duty purposes. Whether reference to CJEU needed.)
- Performers College Ltd v Revenue & Customs  STI 834 (Consistency of a VAT exemption with EU law.)
- Acting in relation to litigation concerning the OECD’s transfer pricing regime for the taxation of multi-national enterprises and the UK’s diverted profits tax regime.
- (Case C-545/2016) Kubota, Judgment of the Court of Justice of the European Union of 18 February 2018 (Reference to the CJEU concerning the classification of utility vehicles under EU customs legislation.)
- Revenue & Customs v Smart  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.)
- Savant Distribution v Revenue & Customs  UKFTT 533 (TC) (Customs classification of food supplements.)
- Alpine Electronics v Revenue & Customs  UKFTT 437 (TC) (Customs classification of electronic navigational products.)
- Insectlore v Revenue & Customs  UKFTT 368 (TC) (Customs status of butterfly storage products.)
- Liquid Investments v Revenue & Customs  UKFTT 297 (TC) (Standing of a party to bring a customs appeal in the tribunal.)
- Franck and Tobieson (UK) Ltd v HM Revenue and Customs  UKFTT 648 (TC) (Challenge to UK implementation of VAT directive as regards relief on import VAT.)
- Revenue & Customs v Ben Nevis (Holdings) Ltd & Ors  STC 2157 and  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  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  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  UKFTT 834 (TC) (Decision concerning the classification for customs duty purposes of grain imported into the UK.)
- Maplin Electronics Limited v Revenue and Customs  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  UKFTT 437 (TC) (Decision concerning the classification for customs duty purposes of medical equipment imported by GE into the UK.)