Tax

Members of 2 Hare Court have considerable experience of representing individuals, corporates and HMRC across a wide spectrum of tax issues, providing advice and advocacy before both chambers of the Tax Tribunal, the High Court and both divisions of the Court of Appeal.

The breadth of experience of members of the tax team leaves then unusually well placed to represent clients who face, or potentially face, proceedings in both the criminal and civil jurisdictions. This allows for a joined-up approach, ensuring that cases can be settled as quickly as possible and often leading to criminal investigations being concluded without charge.

Chambers has particular experience in dealing with matters relating to indirect taxation and members have appeared in many of the leading cases in respect of MTIC (carousel) and other types of VAT frauds across all jurisdictions, including dealing with public law issues in the High Court.

This in-depth knowledge of dealing with the most complex HMRC inquiries, including COP 9 investigations, and the subsequent issuing of assessments, penalty notices and criminal prosecution, means that members now also provide corporate clients and individuals with advice on how to structure and conduct their business to avoid future HMRC intervention. If an individual or corporate faces investigation, members are well placed to make representations to ensure that the investigation is resolved as quickly and favourably as possible.

Our specialist barristers have an unrivalled reputation for combining in-depth analytical expertise and an ability to understand and simplify the most complex issues with the highest calibre of written and oral advocacy to offer clear and practical advice to professional as well as lay clients. Our members have the ability to cut straight to the core of the most factually and legally complex and sensitive cases.

Notable cases in which members have been instructed include R (on the application of Seabrook Warehousing Ltd) v Revenue and Customs Commissioners, Revenueand Customs Commissioners v Ebuyer UK Limited and Citibank NA, Revenue andCustoms Commissioners v Davis and Dann and Anor, Donaghy’s Application for Judicial Review, R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners, Infinity Distribution Ltd (In Administration) v Revenue and Customs Commissioners, Lindsey Hackett v Revenue and Customs Commissioners, Prizeflex Limited v Revenue and Customs Commissioners and Ebuyer UK Limited and Citibank NA v Revenue and Customs Commissioners.

A number of our barristers are able to provide representation on tax issues by way of direct access (sometimes referred to as public access), allowing clients to access the highest quality advice without needing to instruct a solicitor.