Jeremy Woolf

Called 1986

University of Sussex BA (Upper Second)

Cambridge University LLM (Upper Second)

Zamir and Woolf: The Declaratory Judgment (2^nd and 3^rd Edition)

DeSmith Woolf & Jowell: Judicial Review of Administrative Action 5^th 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

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

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

Tax: Corporate and VAT

Rankings: Corporate Tax: Leading Junior; VAT: Leading Junior

Jeremy Woolf enjoys a good junior practice in tax litigation (2009)

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)