Experience and Expertise
Mark has a vigorous high level tax practice, appearing regularly in the Tax Tribunal, with the ability to take cases all the way to the Court of Justice of the European Union where appropriate. He has extensive experience of customs, excise, VAT, corporation tax, diverted profits tax, tax litigation involving offshore elements, the OECD transfer pricing guidelines and model tax convention and tax enforcement.
For example, Mark recently represented the United Kingdom in the CJEU 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.
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. The EU equivalent of similar litigation conducted in the US regarding dumping of Chinese solar panels on world markets. 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, Court of Justice of the European Union, Judgment of 22 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 relating to a tax debt. 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.)
- Nas & Co v HM Revenue and Customs  UKFTT 50 (TC) (Return of forfeited excise goods.)
- Atlas Property v Revenue & Customs  STI 2664 (Exempt VAT status of supplies of temporary accommodation.)
- 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 tribunal appeal.)
- Revenue & Customs v Ben Nevis (Holdings) Ltd & Ors  STC 2157 and  WTLR 1 (Litigation concerning the interpretation of a double taxation treaty between the UK and South Africa and a judgment for in excess of £220 million in unpaid tax. Led by James Ayliffe QC.)
- Snackwell v HM Revenue and Customs  UKFTT 661 (TC) (Flavouring of excise goods.)
- 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 and Customs v Ali  STC 42 (Authority in which it was determined that HMRC has sufficient right to support a freezing order where income tax assessments have been issued, but the obligation to pay tax sought under the assessments has not yet crystallised. Led by David Chivers QC.)
- Cadbury v Revenue & Customs  STI 555 (Case concerning the availability of a VAT relief in respect of disabled persons.)
- 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.)
- Revenue and Customs v Harris  STI 3429 (Case concerning the status of an income tax closure notice and VAT assessments in the Bankruptcy Court.)
- Frontier Agriculture Limited v Revenue and Customs  UKFTT 834 (TC) (Decision concerning the classification for customs duty purposes of grain imported into the UK.)
- Advising and representing HM Revenue and Customs in relation to various pieces of insolvency, tax and commercial litigation arising from the decision of the High Court in Abbey Forwarding Ltd v Hone  EWHC 2029 (Ch).
- 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.)