Tax

Members of 2 Hare Court possess a breadth and depth of expertise across a range of areas of tax law.

With a long established background in tax litigation, the team at 2 Hare Court have established a formidable reputation in cases involving disputes in direct and indirect tax appeals. The disputes span the full spectrum of tax litigation before the First-tier Tribunal (Tax Chamber), Upper Tribunal (Tax and Chancery Chamber) and Court of Appeal, where members are instructed both by Taxpayers and by the Commissioners for HM Revenue and Customs. We also represent claimants and defendants in the High Court Administrative Division and Chancery Division in proceedings arising out of assessments, registration decisions and negligence claims.

We boast a powerful set of barristers who have an ability to precisely identify the difficulties in the case and provide a strategic pathway for our clients to achieve successful results. We are able to give advice at short notice and are used to dealing effectively and efficiently with last minute concerns.
Collectively the barristers that undertake work in this field have significant experience in the largest and most complex aspects of Income Tax, Avoidance, VAT and excise litigation and are often at the forefront of cutting edge decisions in the Tax Tribunals. They have been instructed in a significant number of cases that have become the leading authorities in areas of VAT and Income Tax. Where we are instructed no aspect of any case is left to chance. We provide clear advice that leaves our clients knowing where their cases are particularly strong and where further work needs to be done.

Our barristers are trusted advocates before the Tax Tribunals. Our clients, both taxpayer and HMRC, have confidence in our ability to deliver persuasive arguments and to cross-examine fearlessly on their behalf. We are here to provide clear, effective and understandable advice and about the way in which to take the matter forward.

Areas of Tax Law Expertise:

  • VAT
  • Customs Duties
  • Customs and excise authorisations
  • Avoidance issues
  • Pension funds
  • Employee remuneration
  • Business tax
  • Investigative powers and assessments

Our Notable Tax Law Cases in the Court of Appeal

  • Revenue and Customs Commissioners -v- Ebuyer UK Limited and Citibank NA (decision pending);
  • Revenue and Customs Commissioners -v- Davis and Dann and Anor [2016] EWCA Civ 142;
  • Fonecomp Limited -v- Revenue and Customs Commissioners [2015] EWCA Civ 39;
  • Revenue and Customs Commissioners -v- Atlantic Electronics Limited [2013] EWCA Civ 651; and
  • Mobilx Ltd (in Administration), The Commissioners for Her Majesty’s Revenue & Customs, Calltel Telecom Ltd & Anor v The Commissioners for Her Majesty’s Revenue & Customs, Blue Sphere Global Ltd [2010] EWCA Civ 517.

Our Notable Tax Law Cases in the Upper Tribunal (Tax and Chancery Chamber),

  • Christine Perrin -v- Revenue and Customs Commissioners
  • Revenue and Customs Commissioners -v- Elbrook (Cash and Carry) Limited [2017] UKUT 181 (TCC);
  • Swanfield Limited -v- Revenue and Customs Commissioners [2017] UKUT 88 (TCC);
  • Prizeflex Limited -v- Revenue and Customs Commissioners [2016] UKUT 436 (TCC);
  • Tricor plc -v- Revenue and Customs Commissioners [2016] UKUT 362 (TCC);
  • Ebuyer UK Limited and Citibank NA -v- Revenue and Customs Commissioners [2016] UKUT 436 (TCC)
  • Mobile Sourcing Ltd -v- Revenue and Customs Commissioners [2016] UKUT 274 (TCC);
  • Drummond -v- Revenue and Customs Commissioners [2016] UKUT 221 (TCC);
  • Annova Limited -v- Revenue and Customs Commissioners [2014] UKUT 0028 (TCC);
  • Revenue and Customs Commissioners -v- Fairford Group and Anor [2014] UKUT 0329 (TCC);
  • Edgeskill Limited -v- Revenue and Customs Commissioners [2014] UKUT 0038 (TCC);
  • Revenue and Customs Commissioners -v- Asiana Limited [2014] UKUT 489 (TCC);
  • Pierhead Purchasing Limited -v- Revenue and Customs Commissioners [2014] UKUT 0321 (TCC);
  • First Class Communications Limited -v- Revenue and Customs Commissioners [2014] UKUT 0244 (TCC);
  • GSM Export UK Limited (in administration) and Anor -v- Revenue and Customs Commissioners [2014] UKUT 529 (TCC);
  • Totel Distribution Limited -v- Revenue and Customs Commissioners [2014] UKUT 0307 (TCC);
  • Data Select Limited -v- Revenue and Customs Commissioners [2012] UKUT 187 (TCC);
  • Revenue and Customs Commissioners -v- Atlantic Electronics Limited [2012] UKUT 423;
  • Revenue and Customs Commissioners -v- Greener Solutions Limited [2012] UKUT 18 (TCC);
  • Regent Commodities Limited -v- Revenue and Customs Commissioners [2011] UKUT 259 (TCC);
  • Euro Stock Shop Limited -v- Revenue and Customs Commissioners [2010] UKUT 259 (TCC); and
  • Atec Associates Limited -v- Revenue and Customs Commissioners [2010] UKUT 176 (TCC).

The tax team at 2 Hare Court have very substantial experience in the First-tier Tribunal, having collectively been instructed in over 400 cases.

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