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Mark Mullen

| Call 2001

Profile: Tax

Experience and Expertise

Mark has experience of tax issues arising in the context of insolvency, charities and wills and estates.  He advises on deeds of variation and applications under the Variation of Trusts Act 1958.

Cases

Hope v. Ireland [2014] EWHC 3854 (Ch); [2015] BPIR. 344; [2015] BVC. 7; [2014] STI. 3705. Appeal from the decision of the chairman of creditors’ meeting to consider IVA proposals – sums due under VAT assessment – assessment set aside – whether sums under assessment properly admitted – ‘best judgment’ requirement for assessing taxes.

Hope in the Community Ltd v. The Commissioners For Her Majesty’s Revenue & Customs [2012] UKFTT 498 (TC). VAT – supply – whether funds received by charity were grant monies outside the scope of VAT or consideration for a taxable supply of goods and services within sections 4 and 5 VATA 1994.

Mark Mullen
“Noted for his fresh and attractive client-facing manner.”

Chambers UK