Jeremy Woolf’s practice includes a mixture of non-contentious and contentious work relating to all taxes, including negligence and judicial review, rectification and Variation of Trusts Act proceedings raising tax issues. His practice includes a mixture of personal and corporate tax.
Jeremy is qualified to accept Public Access instructions.
Career
Called 1986
Education
University of Sussex BA (Upper Second)
Cambridge University LLM (Upper Second)
Publications
Zamir and Woolf: The Declaratory Judgment (2nd and 3rd Edition)
DeSmith Woolf & Jowell: Judicial Review of Administrative Action 5th Edition (contributor of Chapter 23 on Revenue Law)
Halsbury’s Laws of England Vol 12(2) Customs and Excise (joint contributor)
DeVoil Indirect Tax Service (contributor)
Simon’s Direct Tax Service (contributor and member of editorial board)
Civil Appeals (contributor to chapter on tax appeals)
Potter & Monroe - contributor
Recent cases
VAT:
- Abbey National -v- Commissioners of Customs and Excise [2006] STC 1136 (European Court of Justice): the scope of the exemption in Article 13B(d)(6) of the Sixth Directive for the management of special investment funds.
- My Travel plc (formerly Airtours plc) -v- Commissioners of Customs and Excise [2005] STC 1617: (European Court of Justice): tour operator’s margin scheme and apportionment of consideration.
- Commissioners of Customs and Excise -v- Pegasus Birds [2004] STC 1509 (CA) validity of best judgment assessment.
- Customs and Excise -v- Madgett & Baldwin [1998] STC 1189 (European Court of Justice): tour operator’s margin scheme and apportionment of consideration.
- Computeach International Limited [1994] VATTR 237: unjust enrichment.
- DenmanCollege [1998] VATDR 399: supplies of construction and services.
- Oxford, Swindon & Gloucester Co-op -v- Customs and Excise [1995] STC 5283: retail schemes
Investigations and human rights
- Holly -v- Inspector [2000] STC (SCD) 50: validity of s.9A TMA 1970 notice.
- King -v- Walden [2001] STC 822: whether civil penalties are criminal for Human Rights purposes and issue estoppel on tax appeals
- King -v- United Kingdom [2004] STC 911 application to the European Court of Human Rights: whether civil penalties are criminal and whether delay resulted in a breach of article 6 of the Convention.
Income tax, capital gains tax, corporation tax, stamp duty and national insurance:
- Dunsten –v- Young Austen & Young [1989] STC 69: meaning of reorganisation.
- CIR -v- Burton [1990] STC 242: approval of share scheme.
- Pepper -v- Hart [1993] STC 898 HL: use of Hansard/benefits in kind.
- Marriot -v- Lane [1996] STC 704: retirement relief.
- Edmunds -v- Coleman [1997] STC 1406: new profession.
- R -v- IRC ex p Roux [1997] STC 781: removal of approval from pension scheme
- HMRC -v- Household Estates [2007] EWCA 1684: power to make further assessments
Inheritance tax:
- IRC -v- Eversden [2003] STC 822 (CA): reservation of benefit on spouse exempt gifts
Memberships
Revenue Bar Association
CIOT indirect tax sub-committee
CIOT EC and Human Rights sub-committee
CIOT representative on the indirect tax sub-committee of the Confederation Fiscale Europeenne
VAT Practitioners Group
London Common Law & Commercial Bar Association
Chancery Bar Association
Institute of Indirect Taxation (Fellow)
Bar European Group
Administrative Law Bar Association
The Legal 500 says...
Tax: Corporate and VAT
Rankings: Corporate Tax: Leading Junior; VAT: Leading Junior
Jeremy Woolf enjoys a good junior practice in tax litigation (2009)
The Chambers Guide says...
Corporate Tax
Ranking: Leading Juniors; Band 2
Jeremy Woolf has a diverse practice that includes contentious and non-contentious matters, judicial review and human rights issues. He has been all the way to the ECJ in a number of important tribunal cases. Observers confirm that he is "on the ball, highly knowledgeable, prompt and responsive" (2010)
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