Overview
Andrew Hitchmough KC specialises in all forms of corporate tax, VAT and indirect tax.
He has a strong advisory practice as well as unrivalled litigation experience in the First-tier and Upper Tax Tribunals as well as the Court of Appeal and Supreme Court. He is also known for his mediation skills and ability to negotiate satisfactory outcomes.
Clients value not only his advisory and advocacy skills but also his commercial approach and ability to communicate effectively and work well as a team.
He lectures and writes frequently on VAT and corporate transactions.
A copy of Andrew Hitchmough's privacy notice can be found here.
VAT and other indirect taxes
Andrew is widely acknowledged to be one of the leading silks in the UK in relation to indirect tax. As well as his unparalleled expertise in VAT, he has wide experience of other indirect taxes such as stamp duty, customs and excise duty and gaming duty and is noted for excelling in cases that involve banking and accounting law.
As well as a busy advisory practice, he has represented taxpayers as well as HMRC in some of the most high-profile VAT cases of recent years including JP Morgan Chase Bank NA, Mercy Global Consult (in liquidation), Blackrock Investment Management, Hippodrome Casino, TalkTalk Telecom Limited, London Clubs Management, Rank Group, Hastings Insurance Service Limited, University of Cambridge, Invamed Limited and others, MG Rover Group (in liquidation) and others, Bailie Gifford, Lloyds Banking Group, Harley-Davidson, Poundland Limited and Barclays Services Corporation.
Seen as “a brilliant barrister” and “an absolute legend”, he is recommended in the top categories of both Chambers UK Bar Guide and Legal 500. The directories note that his “advocacy is superb – his preparation is meticulous.”
Recent cases include:
- JP Morgan Chase Bank v HMRC: addresses the question of whether exemptions from VAT can and should be construed and applied in a manner that keeps abreast with technology and working practices in the finance industry.
- Advising in case considering whether UK anti-avoidance legislation is compatible with EU law and, if not, the consequences both pre- and post Brexit.
- Mercy Global Consult Ltd (in liquidation) v Adegbuyi-Jckson & Ors: scope of exemption from VAT for supplies of medical services.
- Hippodrome Casino Ltd v HMRC: recovery of VAT as an overhead cost. Considers the importance of profit from an activity as a guide to the utilisation of that activity as a VAT-bearing overhead cost.
- Acting in relation to major international bank’s dispute with HMRC over VAT liability of supplies of Middle Office and Fund Management services to third party clients.
- Barclays Services Corporation v HMRC: important issues fundamental to the operation of the VAT group regime in the UK.
- TalkTalk Telecom Ltd v HMRC: whether TalkTalk only required to account for VAT on discounted sum irrespective of whether a customer took advantage of the offer. Also issues of compatibility with the EU VAT directive.
Corporate tax
Andrew is a leading corporate tax silk handling both high value, complex advisory and litigation work.
Much of his work in this area also involves aspects of VAT and indirect tax issues (see separate tab).
His experience and expertise covers areas such as employment tax, gaming, group tax issues.
Recent cases include:
- Odfjell Drilling v HMRC: the application of Host Employer Regulations. Complex technical evidence and difficult issues of statutory construction.
- Advising and acting for major corporation in relation to its liability to account for PAYE and NI contributions on distributions from an employee benefit trust.
- Advising on tax consequences of terminating insurance and reinsurance arrangements covering the liabilities of a large company defined benefit pension scheme, and entering into a replacement buy-in policy.
Directory quotes
The Chambers Guide
Tax: Indirect Tax
Ranking: Star Individual
“An absolute legend. He is amazing.”
“Andrew draws on his vast experience and thinks about his cases deeply. He is particularly good at evaluation appeal trajectories.”
“He is a strong advocate and is intellectually rigorous.”
“He is very commercial and thorough in his analysis of the case, which yields successful results.”
“A first-class, go-to silk who’s very well-reasoned and a pleasure to deal with.”
“He’s a very effective advocate and his drafting is very, very clear and very elegant.”
The Legal 500
Tax: VAT
Ranking: Leading Silk, Tier 1
“Andrew is a star in the world of VAT. He has encyclopaedic knowledge of all areas of VAT and is a first choice for the most high stakes VAT cases.”
“Andrew’s advocacy is superb – his preparation is meticulous.”
“Andrew’s strengths lie in technical excellence and communicating exceptionally well with clients, cutting through the complexity of the tax code to identify the pertinent points. Andrew’s identification of the points of tension in legal analysis means that the run up to litigation is focussed and prepared. Andrew has a down to earth and friendly manner.”
“Andrew’s strategic approach to disputes is second to none, offering clients incisive and proactive advice.“
“His technical abilities are first-rate and he is very approachable.”
“Pre-eminent VAT advocate whose strength lies in his ability to articulate a point with utmost clarity and to distil the key issues to win even the most complex of cases.”
Memberships
- VAT Practitioners Group
- Revenue Bar Association
- London Common Law & Commercial Bar Association
Education
- Winstanley College, Southampton University (1990 LLB Hons, 1st)
- Inns of Court School of Law (1991)