Christopher Foulkes

Christopher Foulkes

"An unflappable junior"

Legal 500 2020
Year of call: 1994
For enquiries please call: 020 7353 5324 or email vcard cv linkedin save


In recent years Chris has undertaken a very large number of cases representing HMRC in appeals involving alleged MTIC fraud before the First-tier and Upper Tax Tribunals, in the Chancery Division and the Court of Appeal (Civil Division). In this respect he has an outstanding record at all levels.

He has lectured large corporate bodies on MTIC avoidance.

He has been commended both for his advocacy skills in general, and in particular his ability to combine an understanding of commercial principles with his dexterity in cross-examination.

He successfully represented HMRC before the Upper Tribunal in the appeal of Greener Solutions Limited, the leading authority on the attribution of knowledge to corporate entities in this field.

His work has now extended beyond MTIC fraud to involve other areas of indirect tax litigation.

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