Penny Hamilton

Called 1972 (Gray's Inn)

1973-1975: Chambers at 12 Old Square, Lincoln's Inn

1975-1987: Senior legal adviser, solicitor for Customs & Excise

1987-1989: Deloitte, Haskins and Sells (senior manager, indirect taxes division)

1989-2000: PricewaterhouseCoopers (and predecessor firms) (partner)

2000:          Pump Court Tax Chambers

2002:          President of the Chartered Institute of Taxation

2003:          VAT Rat of the Year

R (on the application of Teleos and others) v CCE (Administrative Court); R v Commissioners of Customs and Excise on the application of Greenwhich Property (Administrative Court); PSL Freight v Commissioners of Customs and Excise (High Court); Littlewoods Plc v Commissioners of Customs and Excise (Court of Appeal); Foreign Property aps v Secretary of State for Health (Court of Appeal); Upton (t/a Fagomatic) v Commisioners of Customs and Excise (Court of Appeal); Dragon Futures v CCE (Administrative Court); Elite Mobile Plc v CCE (Administrative Court); Dragon Futures v CCE (VAT Tribunal); Zurich Insurance v Commissioners fo Customs & Excise (Court of Appeal); Wadham & Merton College, Oxford v Commissioners fo Customs & Excise (VAT Tribunal); Megtian Ltd v Commissioners for Customs & Excise (VAT Tribunal); Rioni Ltd v Commissioners for Customs & Excise (High Court); TNT Post Limited (Admin Court and ECJ); HMRC v Waste Recycling Group (Court of Appeal).  

Author VAT and Duties Appeals (Tolley's 1995)

Hamilton on VAT and Duties Appeals (Tolley 2001)

Consultant Editor VAT Business by Business Guide (Tolley's 1998 & 1999)

Environmental Taxes Handbook (Tolley's 2001)

Editorial Boards, De Voil's Indirect Tax Services and Tax Adviser

Numerous articles published in the British Tax Review, the EC Tax Journal, Taxation, Tax Journal, Tax Adviser

Revenue Bar Association

Chartered Institute of Taxation - Environmental Taxes Working Group

Chartered Institute of Taxation - Representative on Tax Appeals Modernisation Stakeholders Group

Chartered Institute of Taxation - Representative on VAT & Duties Tribunals User Group

Consultative Committee on Review of HMRC powers

Institute of Indirect Taxation

Member of The Council of the CIOT & Indirect Taxes sub-committee

VAT Practitioners Group

London Common Law & Commercial Bar Association

Chairman of Gray's Inn Barristers' Committee

The Lady Eleanor Holles School

Northfield Academy; Massachussetts

University of Bristol (1971 LLB Hons)

College of Law (1972 Bar Finals)

FTII (now CTA) (Fellow) 1996

French

Tax: Corporate and VAT

Ranking: VAT: Leading Junior

Penny Hamilton enjoys a good junior practice in tax litigation (2009)

Tax: Indirect Tax

Ranking: Leading Juniors; Band 2

Penny Hamilton is the author of 'Hamilton on VAT and Duties Appeals'. Among her niche areas of expertise are landfill tax, climate change levy, aggregates levy and insurance premium tax. Clients say: "Her views and methods are respected and she has a good rapport with the tribunal" (2010)

Penny Hamilton has “great experience” in VAT: she “understands how it all works and makes sense of it all for clients.”  (2009)

Penny Hamilton's many years working in major accountancy firms have served her well in private practice at the Bar.  Admiring solicitors appreciate the "wealth of experience" she has accrued and the fact that it has furnished her with "great knowledge and excellent judgment".  She recently acted for Zurich Insurance Company in HMRC's appeal to the High Court against a VAT and Duties Tribunal decision made against it.  This matter concerned the place of supply rule as it related to the provision of consultancy services by a Swiss accountancy firm to Zurich Insurance" (2008)