2 Hare Court

Areas of

Expertise

First Tier Tribunal – Tax Chamber (formerly the VAT & Duties Tribunal)

Drawing on considerable and long-standing experience of acting in cases brought by HMRC or the Revenue and Customs Prosecutions office, members of chambers are now much sought after to advise and act (either for the Appellants or Respondents) in proceedings before the Tax Chamber of the new first-tier tribunal (formerly the Special and the General Commissioners, and the VAT & Duties Tribunal) and, where appropriate, on appeal to the Upper Tribunal or the Court of Appeal.

We are commonly called upon to lead or act as part of multi-disciplinary teams (such as solicitors, accountants, tax investigators, tax advisors, etc) in cases of significant value and complexity. Members of chambers appear very regularly before the Tribunal acting for individuals and corporate bodies in relation to VAT and excise & duties matters. The skills we can transfer to the Tribunal from our practice in the criminal courts (including cross-examination recognised to be of the highest quality, advocacy, and management of cases involving complex facts and voluminous paperwork) are particularly sought out by our clients.

We have particular expertise in Missing Trader Intra-Community (MTIC) fraud, and our members have had notable recent successes in this particular field.

For further information on our Tax practice, please contact our Director of Business Development, Maurice MacSweeney.