News and Events - Joshua Carey


15th Mar 2019News

Cantor Fitzgerald Should have Known its Transactions Were Connected with Fraud

Howard Watkinson and Joshua Carey, led by James Puzey, were instructed by HM Revenue in Customs in Tower Bridge GP Limited -v- The Commissioners for HM Revenue and Customs [2019] UKFTT 176 (TC), the most high profile civil MTIC fraud case to date. Tower Bridge GP Limited is the VAT Group Representative for Cantor Fitzgerald […]

21st Dec 2018News

Reasonable Excuse Revisited

Just over six months on from Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0156 (TCC) the Upper Tribunal (Tax and Chancery Chamber) (“the Upper Tribunal”) has revisited the issue of “reasonable excuse” in the decision of Timothy Raggatt QC -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0412 […]

5th Dec 2018News

Tax Team Winter Newsletter

Welcome to the Winter Edition of the 2 Hare Court Tax Team newsletter. In this edition, Jonathan Kinnear QC and Laura Stephenson cover the important decision of R (oao PML Accounting Limited) handed down by the Court of Appeal which touches on penalties following a resolution of the underlying decision. Vivienne Tanchel and Howard Watkinson consider […]

31st Jul 2018News

Suspended Sentence for Perverting the Course of Justice

Joshua Carey represented a Defendant who was accused of, and pleaded guilty to, perverting the course of justice. A car belonging to the Defendant’s partner was identified travelling in excess of the speed limit on the way to the airport. A s172 Notice requiring the identity of the driver to be provided was sent to […]

30th Jul 2018News

Tobacco and Personal Use: The Assessment and Penalty

Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a penalty for holding excise duty goods which were not duty paid. The Appellant was travelling back into the United Kingdom from Bruges having stockpiled 5kg of hand-rolling tobacco said to be for personal use and gifts for his family.  He […]

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