Joseph Millington > Chambers of Sara Lewis KC > Birmingham, England > Barrister Profile

Chambers of Sara Lewis KC
St Philips Chambers
55 TEMPLE ROW
BIRMINGHAM
B2 5LS
England

Work Department

Regulatory Group

Position

Joseph specialises in indirect taxation. His reputation for thorough preparation and a meticulous attention to detail leads to regular instructions in
complex cases, both as sole and led junior. Joseph has extensive experience of MTIC fraud, cases of dishonesty, and wrongdoing penalty regimes.
Joseph’s experience in the First-tier Tribunal (Tax Chamber) includes customs classification cases, appeals against decisions of HMRC concerning
registration or authorisation to carry out regulated activities, and disputes about the correct interpretation of VAT exemptions. Notable Upper
Tribunal cases concerned supplies closely related to education (Loughborough Students’ Union v HMRC) and an important decision relating to
VAT assessment time limits (Rasul v HMRC). Joseph also specialises in local authority enforcement and regulatory crime. He was led junior in the
significant joined appeals concerning the power of local weights and measures authorities to prosecute ‘consumer offences’ under the Consumer
Rights Act 2015, reported as R v AUH [2022] EWCA Crim 1113. In addition to the prosecution of consumer protection, trading standards,
illegal money lending, and planning offences (R v Western Trading, Court of Appeal), Joseph is instructed in licensing appeals and appeals to the
First-tier Tribunal (Property Chamber). Joseph is instructed by the Environment Agency in prosecutions, civil applications and, most recently,
judicial review proceedings. Consistent with his practice areas, Joseph has considerable experience of confiscation proceedings.

Career

Called 2009. Joseph is a B panel advocate both on the Attorney General’s list of Crown Counsel (Civil) and the List of Specialist Regulatory
Advocates.

Education

Nottingham (LLB, 2:1); Birmingham (MPhil, playwriting studies); City Law School (BVC, outstanding).