Our barristers represent clients in high stakes specialist tax litigation. As well as representing taxpayers, a number of our barristers are on the Attorney General’s panels and accept regular instructions from HM Revenue and Customs. Examples of tax litigation which members have appeared in include the Ben Nevis litigation concerning double taxation treaties, customs cases such as the Kubota case in the Court of Justice of the European Union and high profile cases such as the Ingenious and Icebreaker litigation.
Barristers regularly appear in the First-Tier Tribunal, the Upper Tribunal and the appellate courts in relation to a wide variety of such tax litigation, including alleged tax avoidance schemes, VAT, customs and excise duty, stamp duty, inheritance tax, income and capital gains tax and corporation tax.
We have expertise in tax litigation involving offshore elements and international standards, including the OECD transfer pricing guidelines.
We also have extensive experience of tax issues specifically affecting private clients, such as inheritance tax, capital gains tax and income tax, stamp duty land tax and VAT on property transactions. Read more here.
In addition we have deep expertise in tax enforcement litigation, including in the bankruptcy and companies courts.