The Legal 500

Position

Peter specialises in VAT and indirect taxes. He is increasingly counsel of choice for direct tax litigation as well. For the junior bar, he has a remarkable breadth and depth of experience in the field of VAT and indirect taxation. His expertise is highly regarded. In addition to his private client work, he has twice been appointed a government A panellist and regularly advises and represents HMRC, being trusted with some of their biggest and most sensitive cases. His experience acting for HMRC as well as taxpayer allows particular insights on the VAT issues he is asked to address for his clients. In VAT and indirect taxes Peter undertakes both advocacy and advisory work. His litigation experience is reflected in over 50 reported VAT cases in Simon’s Tax Cases, as well as his many appearances in the VAT and Duties Tribunal. He is regularly instructed to appear against the leading ranked VAT silks. Peter has dealt with VAT matters from the tribunal up to the ECJ, including several tax judicial reviews (such as B Sky B, Freeserve and Oriel Support Ltd TLR 25/3/09)) and in the criminal courts. This includes a significant number of appeals in the Court of Appeal and House of Lords. Advice given has covered a wide range of matters, including inter-company disputes. Sector experience includes banking, insurance (including IPT) and other financial services, construction, property, health and welfare, charities, local authorities, retailing and transport, and recent topics include single/multiple supplies, exemptions, input tax, especially partial exemption, zero-rating, assessments, security, and penalties. His practice also covers commercial litigation, EC law, and human rights. Recent VAT cases include VIC Group Litigation test claims (the first ever trials in VAT Group litigation); Oriel Support Ltd v HMRC (varirty of appeals concerning “outsourcing company”, VAT, alleged unfair administration by HMRC and PAYE); American Express Services Europe Ltd v HMRC (place of supply of management services); EB Central Services Ltd v HMRC [2008] STC 2209 (exemption and principle of compliant construction); HMRC v Weight Watchers (UK) Ltd [2008] STC 2209 (single/multiple supply); MBNA Europe Bank Ltd v HMRC [2006] STC 2089 (VAT liability of securitisations and input tax recovery). Other well known cases include Card Protection Plan, Plantiflor, Courts, Kingscrest and the Marks & Spencer three-year cap/unjust enrichment litigation. Further details can be found at www.monckton.com.

Career

Qualified 1989, Inner Temple; pupil then member, Monckton Chambers; regular contributor to the ‘Tax Journal’; editor, ‘Personal Injury and Quantum Reports’, 1993-2008; editor, ‘Current Law’.

Languages

Basic French and German.

Member

Vat Practitioners Group; Commercial Bar Association; Revenue Bar Association; Technology & Construction Bar Association.

Education

Solihull School; New College, Oxford (1987 BA Hons Jurisprudence); Jesus College, Cambridge (LLM).

Leisure

Football, ballet.

Practice Areas

Litigation - commercial; Tax - VAT, C&E