News and Events - Joshua Carey


28th Nov 2019News

Joshua Carey in Court of Appeal (Civil Division) Success

Joshua Carey represented HMRC in their appeal from the High Court to the Court of Appeal (Civil Division). He argued the High Court was wrong to find that a narrow duty of care may be imposed on HMRC in the conduct of litigation before the Tax Tribunal. Lewison, Newey and Asplin LJJ deliberated at the […]

4th Nov 2019News

The Delta Arrangement: Disguised Remuneration

Joshua Carey appeared on behalf of the Commissioners for HM Revenue and Customs (“HMRC”) in one of the first ever DOTAS Notifiable Arrangement cases, The Commissioners for HM Revenue and Customs -v- EDF Tax Limited (In creditors’ voluntary liquidation) [2019] UKFTT 598 (TC). EDF Tax Ltd (“EDF Tax”) offered advice to user companies on certain […]

20th Jun 2019News

Last Orders! The Alcohol Wholesalers Registration Scheme and Trading Pending Appeal

Yesterday the Supreme Court ended a debate that has seen dozens of stays imposed by the First-tier Tribunal (Tax Chamber) (“FTT”) and a series of cases before the Administrative Court. Lady Black (with whom Lord Reed, Lord Sumption and Lord Briggs agreed) gave the judgment in OWD Ltd trading as Birmingham Cash and Carry (In […]

22nd May 2019News

Upper Tribunal Rules Schedule 55 Self-Assessment Penalty Regime is Proportionate

Joshua Carey successfully appeared on behalf of HMRC in Barry Edwards -v- The Commissioners for HM Revenue and Customs [2019] UKUT 131 (TCC) where it considered (per Nugee J and UTJ Herrington) two issues: Whether the FTT erred in finding there was sufficient evidence that a Notice to File had been issued to Mr Edwards […]

20th May 2019News

CPR31 Disclosure for AWRS Appeals

The Court of Appeal has weighed in on the Alcohol Wholesaler Registration Scheme (“AWRS”) disclosure debacle in Revenue and Customs Commissioners -v- Smart Price Midlands Ltd and Anor; Revenue and Customs Commissioners -v- Gardner Shaw UK Ltd and Ors [2019] EWCA Civ 841. The Revenue appealed what was described as a “global disclosure direction”. The […]

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