Joshua Carey > Chambers of Jonathan Laidlaw QC > London, England > Lawyer Profile

Chambers of Jonathan Laidlaw QC
2 Hare Court


Joshua specialises in indirect tax litigation on behalf of HM Revenue and Customs and taxpayers. He is regularly instructed in general VAT litigation, MTIC fraud litigation and excise litigation. Across this broad spectrum of work he specialises in VAT refusal to register and deregistration decisions as well as Alcohol Wholesale Registration Scheme and WOWGR authorisation decisions.

He is often instructed to appear in Administrative Court proceedings in tax disputes and was the barrister responsible for one of the leading decisions about the ability of HM Revenue and Customs to deregister taxpayers on the basis that they are using their VAT registrations for abusive purposes.

Alongside indirect tax litigation he also regularly appears in matters on behalf of the Department of Work and Pensions in respect of Personal Independent Payment decisions as well as Child Support matters in the Family Court.


Queensland Supreme Court (Solicitor) – January 2011

High Court of Australia (Solicitor) – 2011

Queensland Supreme Court (Barrister) – September 2014

England and Wales (Barrister) – July 2015


Chinese (Mandarin) - Basic


Attorney-General Civil C Panel (2017 – 2022)

Revenue Barristers Association

Young Fraud Lawyers Association

Health and Safety Lawyers Association

Association of Regulatory and Disciplinary Lawyers

Queensland Bar Association


Bachelor of Laws (LLB) (Hons) – Queensland University of Technology

Graduate Diploma of Legal Practice (Distinction) – Queensland University of Technology

Bar Practice Course (Queensland)

Bar Transfer Test (England and Wales)