Devereux fields a varied indirect tax practice, with members appearing at all levels of the courts and in judicial review proceedings relating to tax. Marika Lemos KC is regularly instructed by both taxpayers and HMRC on technically demanding lead cases, while Howard Watkinson handles abuse of rights, VAT exemptions, privilege and penalty disputes. Max Schofield appeared in JD Wetherspoon Plc v HMRC, a case concerning the interpretation of apparently defective legislation; regulations, which were designed to maintain the full rate of VAT on alcohol but lower it on other hospitality during the recovery from the first COVID-19 lockdown, excluded cider from a list of products to be considered "alcoholic beverages".
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