VAT & Excise
St Philips Chambers is fortunate to have 9 members who have won selection to the Treasury Solicitors’ Panel of Counsel. They are briefed to appear on behalf of Government departments and agencies such as the Home Office, HM Revenue and Customs, the Department of Trade and Industry, and the Health and Safety Executive.
The work carried out by the Panel Counsel in Chambers on behalf of Her Majesty’s Revenue and Customs has led to the development of Chambers’ expertise in the field of VAT, Customs and Excise Duty, as well as other indirect taxes such as the Aggregates Levy and Landfill Tax.
This has involved regular appearances in the VAT and Duties Tribunal (now re-designated as the First Tier Tribunal (Tax Chamber) across the UK in venues such as Edinburgh, Belfast, Newcastle-upon-Tyne, Manchester, London and Birmingham. It has also encompassed taking and responding to appeals in the High Court (Chancery Division), Administrative Court and Court of Appeal. Cases in which St Philips Chambers have appeared include:
Gascoyne v Commissioners of Customs & Excise [2004] EWCA Civ 237
(Concerning the scope of the Tribunal’s jurisdiction in cases of seizure and forfeiture)
Liaquat Ali v Commissioners of Customs & Excise [2006] EWCA Civ 1572
(Concerning the time limits for the imposition of penalties for dishonest evasion of VAT)
MMC Midland Limited v Her Majesty’s Revenue and Customs [2009] EWHC 683 (Ch)
(Concerning the scope of exemptions from aggregates levy)
Hargreaves (UK) Plc v Her Majesty’s Revenue and Customs [2008] EWHC 1939 (Ch)
(Concerning whether VAT may be deducted on the purchase of rebated laundered diesel)
St Philips Chambers revenue practitioners bring to bear a depth of experience, quality and clarity of advice and a flexibility of approach, which are sought after and valued by all those who instruct them.
