Leon Kazakos KC

Tax

An indirect tax evasion specialist Leon advises and represents individuals and companies who wish to appeal the decisions of HMRC to withhold input tax or to assess duty claims. He is also increasingly instructed at an early stage by companies who have become – or are concerned they may become – the subject of HMRC investigations. He appears before the First and Upper Tier Tax Tribunals, usually but not exclusively where dishonesty is alleged by HMRC. He brings his significant experience in defending in the criminal courts in tax and duty fraud to these cases along with a full understanding of the significant body of case law that has developed in the area of Missing Trader Fraud, and the developing position in the DOTAS regime.

Recent Instructions (2019 – 2020):

Leon is presently instructed to advise and represent corporates in a series of appeals to the FTT concerning:

Value Added Tax disputes (including Missing Trader Fraud)
The Construction Industry Scheme
The Alcohol Wholesalers Registration Scheme
The Disclosure of Tax Avoidance Scheme (DOTAS) Regime
The Promotion of Tax Avoidance Scheme (POTAS) Regime
‘Missing Trader’ Value Added Tax disputes.