Joshua Carey

Joshua Carey

Year of call: 2015*
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Joshua spent considerable time working for Her Majesty’s Revenue and Customs (“HMRC”) in the VAT Litigation Team. Joshua has gained experience appearing in the First-tier Tribunal (Tax Chamber) on a variety of issues and was the lead lawyer for HMRC in London in respect of a significant number of Missing Trader Intra-Community Tax (MTIC) cases. Cumulatively, Joshua has defended in excess of £500 million worth of VAT in litigation on behalf of HMRC. He is also very experienced in matters involving the use of Sch 36 Finance Act 2008 powers by Revenue and Customs officers as well as issues involving HMRC’s use of Schedule 24 Finance Act 2007 penalties, Schedule 55 Finance Act 2009 and s63 Value Added Tax Act 1994 misdeclaration penalties. Since coming to the Bar of England and Wales he has become a sought after specialist in direct and indirect tax litigation both for and against the taxpayer. He gives pragmatic advice whilst ensuring that the technical aspects are not overlooked.

Some example of the types of work that he has been instructed in include:

  • AWRS and WOWGR refusal decisions;
  • Excise assessments and penalties;
  • VAT registration appeals;
  • VAT assessments and associated penalties;
  • Self-assessment penalties;
  • Top slicing relief;
  • Avoidance litigation (including DOTAS, s74A – D Income Tax Act 2007 and Ramsay abuse); and
  • Damages litigation in the High Court arising out of alleged Revenue officer’s negligent performance of their duties.

He is a leading barrister in respect of tax penalties having been instructed in the three key authorities relating to the test to be applied, the impact of proportionality on penalties, and what might amount to “special circumstances”. More recently Joshua has been instructed direct tax cases arising out of damages settlements and the tax treatment of such sums of money (i.e. are they emoluments for tax purposes).

High Court (Reported decisions)

  • R (On the Application of Thames Wines Limited) -v- HM Revenue and Customs [2017] EWHC 452 (Admin) which was a case about whether HMRC could deregister a taxable person in the absence of domestic authority.

Upper Tribunal (Tax and Chancery Chamber)

First-tier Tribunal (Tax Chamber)



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