Tax

With a long established background in tax fraud cases, the team at 2 Hare Court have established a formidable reputation in cases involving disputes over direct and indirect tax. These include conduct of Tax and Duty appeals before the First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber), where members are instructed both by appellant taxpayers and by the Commissioners for HM Revenue and Customs. We also represent claimants and defendants in the High Court Administrative Division and Chancery Division in proceedings arising out of assessments and registration decisions issued by HMRC.

We boast a powerful set of barristers who have an ability precisely to identify  the difficulties in the case and provide a strategic pathway for our clients to achieve successful results. They are able to give advice at short notice and are used to dealing effectively and efficiently with last minute concerns.

Collectively the barristers that undertake work in this field have significant experience in the largest and most complex aspects of VAT and Excise litigation and are often at the forefront of cutting edge decisions in the Tax Tribunal. No aspect of cases where our barristers are instructed are left to chance leaving the client knowing where the difficulties in each case lies well before they get to the Tribunal.

As further developments into the area occur, most notably, the recent introduction of the Criminal Finances Act 2017 and The Facilitation of Tax Evasion Offences (Guidance About Prevention) Regulations 2017, our barristers are here to provide clear and understandable advice both about prospects in the case, and about the way in which to take the matter forward.

Members of Chambers have appeared in the Court of Appeal in the following significant cases:

  • Revenue and Customs Commissioners -v- Ebuyer UK Limited and Citibank NA (decision pending);
  • Revenue and Customs Commissioners -v- Davis and Dann and Anor [2016] EWCA Civ 142;
  • Fonecomp Limited -v- Revenue and Customs Commissioners [2015] EWCA Civ 39;
  • Revenue and Customs Commissioners -v- Atlantic Electronics Limited [2013] EWCA Civ 651; and
  • Mobilx Ltd (in Administration), The Commissioners for Her Majesty’s Revenue & Customs, Calltel Telecom Ltd & Anor v The Commissioners for Her Majesty’s Revenue & Customs, Blue Sphere Global Ltd [2010] EWCA Civ 517.

Members of Chambers have had conduct of the following significant cases in the Upper Tribunal (Tax and Chancery Chamber),

  • Revenue and Customs Commissioners -v- Elbrook (Cash and Carry) Limited [2017] UKUT 181 (TCC);
  • Swanfield Limited -v- Revenue and Customs Commissioner [2017] UKUT 88 (TCC);
  • Prizeflex Limited -v- Revenue and Customs Commissioners [2016] UKUT 436 (TCC);
  • Tricor plc -v- Revenue and Customs Commissioners [2016] UKUT 362 (TCC);
  • Ebuyer UK Limited and Citibank NA -v- Revenue and Customs Commissioners [2016] UKUT 436 (TCC)
  • Mobile Sourcing Ltd -v- Revenue and Customs Commissioners [2016] UKUT 274 (TCC);
  • Drummond -v- Revenue and Customs Commissioners [2016] UKUT 221 (TCC);
  • Annova Limited -v- Revenue and Customs Commissioners [2014] UKUT 0028 (TCC);
  • Revenue and Customs Commissioners -v- Fairford Group and Anor [2014] UKUT 0329 (TCC);
  • Edgeskill Limited -v- Revenue and Customs Commissioners [2014] UKUT 0038 (TCC);
  • Revenue and Customs Commissioners -v- Asiana Limited [2014] UKUT 489 (TCC);
  • Pierhead Purchasing Limited -v- Revenue and Customs Commissioners [2014] UKUT 0321 (TCC);
  • First Class Communications Limited -v- Revenue and Customs Commissioners [2014] UKUT 0244 (TCC);
  • GSM Export UK Limited (in administration) and Anor -v- Revenue and Customs Commissioners [2014] UKUT 529 (TCC);
  • Totel Distribution Limited -v- Revenue and Customs Commissioners [2014] UKUT 0307 (TCC);
  • Data Select Limited -v- Revenue and Customs Commissioners [2012] UKUT 187 (TCC);
  • Revenue and Customs Commissioners -v- Atlantic Electronics Limited [2012] UKUT 423;
  • Revenue and Customs Commissioners -v- Greener Solutions Limited [2012] UKUT 18 (TCC);
  • Regent Commodities Limited -v- Revenue and Customs Commissioners [2011] UKUT 259 (TCC);
  • Euro Stock Shop Limited -v- Revenue and Customs Commissioners [2010] UKUT 259 (TCC); and
  • Atec Associates Limited -v- Revenue and Customs Commissioners [2010] UKUT 176 (TCC).

 The tax team at 2 Hare Court have very substantial experience in the First-tier Tribunal, having collectively been instructed in over 300 cases.

Ben Heaviside
Ben Heaviside, Senior Practice Clerk
Tax Team

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For more information please contact Ben Heaviside on 020 7869 7855 or email BenHeaviside@2harecourt.com for help. We will guide you through our simple and transparent process and get the right representation for your matter.

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