Essex Court Chambers  includes experienced members in the field of VAT and indirect tax, with specialist expertise in areas relating to customs duty, environmental tax and restitution work. Roderick Cordara KC represented the claimants, comprising over 350 local authorities and businesses, in the extremely significant Royal Mail Group Litigation before the Court of Appeal; with Cordara KC being successful on cross-appeal and the matter subsequently being decided by the CJEU. Andrew Legg acted in a complex and high value VAT dispute in Saint-Gobain Building Distribution Ltd v HMRC, with the Upper Tribunal ruling that a historical bad debt relief claim approaching £10m could not be made due to a lack of supporting evidence. Edward Brown KC, who has this year taken silk, appeared before the Court of Appeal in News UK v HMRC, the first VAT dispute to concern the supply of electronic copies of newspapers.

Monckton Chambers boasts ‘a number of excellent barristers at a senior and junior level’, offering an unrivalled breadth of experience in indirect tax matters; combining VAT expertise with extensive knowledge of EU, human rights and public law. Melanie Hall KC regularly utilises her wealth of knowledge across the tax realm to litigate on emerging and nuanced areas such as cryptocurrency. Valentina Sloane KC is acting for the Swedish drinks maker in Kopparberg and Cider of Sweden v HMRC, a High Court claim against the UK for an alleged breach of EU law concerning post-duty point dilution which could result in subsequent claims worth hundreds of millions. In Devon Waste Management Ltd & Others v HMRC, Hall KC and Brendan McGurk successfully represented HMRC in the significant test-case challenge brought by leading landfill operators who sought repayment of £3bn of allegedly overpaid landfill tax. Peter Mantle represented the appellant in The Royal Opera House Covent Garden Foundation v HMRC, seeing the Upper Tribunal declare that the sale of goods such as ice cream sold during intervals are not includable when recovering VAT input tax associated with production costs.

Pump Court Tax Chambers offers specialist knowledge across the gamut of VAT and indirect tax matters, including an increasing focus on reclaim cases, gaming duty, landfill tax and HMRC’s crackdown on abusive VAT schemes. Roger Thomas KC successfully represented the taxpayer before the Supreme Court in Balhousie Holdings Ltd v HMRC, a case which not only had significant implications for the interpretation of the VAT Act but also clarified that the “statutory purpose test” applied to HMRC as much as taxpayers. Rupert Baldry KC and Barbara Belgrano represented the appellant in Jazztel v HMRC, with the Court of Appeal addressing the incompatibility of features of the UK’s stamp duty regime with European legislation. Zizhen Yang acted in Devon Waste Management Ltd & Others v HMRC, a significant decision for the waste management industry following more than a decade of disputes between landfill operators and HMRC regarding the landfill tax. Sadiya Choudhury has developed an impressive specialism in customs and excise duties and was recently appointed to the Attorney General’s A panel.

With experienced members advising across the entire field of VAT and indirect tax matters, Devereux acts for high-profile companies, professional clients, individual taxpayers as well as the UK government. The set's tax team has been bolstered by the addition of Howard Watkinson from 2 Hare Court, who appeared before the Court of Appeal in Eynsham Cricket Club v HMRC, a complex VAT charity case regarding whether community amateur sports clubs were eligible for zero-rating relief. Barrie Akin acted for the appellant in Mitchell & Bell v HMRC, the Upper Tribunal considering not only a company overclaiming VAT credits in suspicious circumstances but also complicated procedural matters, specifically the exclusion of evidence and disclosure of potentially significant documents. Felicity Cullen KC is a key name at silk level.

A well-respected tax set, Gray’s Inn Tax Chambers has a strong reputation for its extensive coverage of the indirect tax sector; acting for high-profile private clients and government agencies on complex matters related to VAT, customs and excise duties, landfill and stamp tax and judicial reviews relating to EU VAT law. Nicola Shaw KC has a practice which spans all contentious tax issues, including judicial review and represents clients from the First-Tier Tribunal through to the European Court of Justice. Laurent Sykes KC and Michael Firth represented the claimants in Test Claimants v Royal Mail Group Ltd, the High Court considering whether over 50 years of Royal Mail’s supplies were tax exempt as assumed and whether Royal Mail is an “emanation of the State” for EU law purposes.

Temple Tax Chambers has an ‘excellent‘ tax offering, covering the range of indirect tax matters and working for significant clients in both the public and private sector. Tim Brown represented the appellant before the First-Tier Tribunal in Tasca Tankers Ltd v HMRC, successfully convincing the court to reject the HMRC’s application to strike out the case on the basis that it had no chance of success; the respondent subsequently received permission to appeal to the Upper Tribunal. In Naghshineh v HMRC, Denis Edwards appeared before the Court of Appeal in the first case before senior courts to consider the availability of sideways loss relief for farming losses under Section 68 of the Income Tax Act.

39 Essex Chambers provides a tailored and experienced tax offering, with members active in a broad range of matters across VAT and indirect tax. Timothy Lyons KC is involved in Naghshineh v HMRC, a significant case before the Court of Appeal which will provide a definitive ruling on the interpretation of relevant provisions of the VAT Act. Kelly Stricklin-Coutinho is a senior junior with widely recognised expertise in tax, acting in the full range of disputes including tax tribunals, High Court claims, judicial review and matters with complex EU law crossover.

In the tax space, a number of members Blackstone Chambers members appear from the First-Tier Tribunal through to the Supreme Court and European Court of Justice on the most contentious indirect tax disputes. Sam Grodzinski KC appeared before the Supreme Court in the long-running VAT dispute worth over £1 billion, with Zipvit Ltd v HMRC being one of the last cases to be referred to the CJEU before Brexit. Fellow silk Kieron Beal KC also featured in the Supreme Court, this time in the highly contentious Balhousie Holdings Ltd v HMRC, representing the respondent in an appeal concerning the VAT treatment of a sale and leaseback transaction involving a care home.