Christopher Foulkes

Christopher Foulkes

"Chris is a wonderfully strategic lawyer. He is calm and measured, and is meticulous with his preparation. His main strength is his ability to consider all angles in detail to help develop a strategy that achieves amazing results for the client, time after time."

Legal 500 UK 2023
Year of call: 1994
For enquiries please call: 020 7353 5324 or email vcard cv linkedin save


In recent years Christopher 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 fraud 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 appeals of Greener Solutions Limited and Mobile Sourcing Limited, the leading authorities on the attribution of knowledge to corporate entities in this field.

Christopher’s work in this field has now extended beyond fraud to involve advising and representing taxpayers and the Revenue in other areas of indirect tax litigation.

He is currently instructed in a number of appeals and other litigation involving:

  • Mecsek and Kittel denials in respect of the trade in high value vehicles and telephone calling cards
  • The reverse charge on supplies of services from abroad
  • Invalid invoice denials
  • The anonymity rights of third parties in indirect tax proceedings.
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