
Ben Elliott
“Ben is high-powered intellectually and a forceful advocate. He works extremely hard and already has a wide experience in the tax field; he is a silk in the making.”
Chambers & Partners (2022)
"Ben Elliott is technically very good, hard-working and easy to work with - a real rising star."
Chambers and Partners High Net Worth (2022)
"the best tax junior I have worked with.”
Chambers and Partners (2023)
"Ben will communicate with you and clients in a way that allows you to practically progress the case. He can handle a very complex and tricky case, showing maturity beyond his seniority."
Chambers and Partners (2023)
"Hard-working, willing to engage with the technical tax issues in a case and someone who provides clear advice."
Legal 500 (2023)
"Ben is very good indeed, particularly given his level of call. He has a wealth of experience and excellent judgement."
Chambers and Partners High Net Worth (2022)
- Call: 2012
Overview
Ben acts for clients from a wide range of industry sectors, including large multinationals, owner-managed businesses and high-net worth individuals. Chambers and Partners describes him as “a rising star” and a “fluent litigator” and Legal 500 states “Ben is high-powered intellectually and a forceful advocate. He works extremely hard and already has a wide experience in the tax field; he is a silk in the making.“
Ben has a wealth of litigation and advisory experience, including appearing in cases before the Court of Appeal, Supreme Court and Court of Justice of the European Union in tax appeals and claims for judicial review which concern corporate, private client and indirect tax issues. Ben also acts and advises in commercial and chancery proceedings with tax aspects, including cases concerning professional negligence, trusts, partnerships, insolvency, family law, and property conveyancing. He also acts and advises in cases concerning other charges, such as business rates and Community Infrastructure Levy.
Ben lectures and writes on a variety of subjects, and has particular specialism in relation to the taxation of cryptoassets and other digital assets. He is the author of the tax chapters in Sport: Law and Practice (Lewis and Taylor, 4th ed) and a contributor to Hamilton on Tax Appeals.
Ben is qualified to accept Public Access instructions. A copy of his privacy notice can be found here.
Corporate and employment tax
A substantial portion of Ben’s practice relates to corporate and employment tax, including areas such as intangible fixed assets, group relief, cryptoassets and digital assets, tonnage tax, mixed member partnerships, managed service companies (MSCs), the intermediaries legislation (IR35), disguised remuneration (Part 7A), offshore employment income, pensions, the employment tax treatment of providing cars to employees (including electric vehicles), penalties, the Transactions in Securities regime, and cases involving EU law issues (in particular, issues arising following the UK’s exit from the EU).
Recent cases include:
- Redevco Properties UK 1 Limited v HMRC [2023] UKFTT 00655 (TC) – case concerns the compatibility of the UK legislation on company migrations with EU law and whether the UK legislation requiring immediate payment of corporation tax could be subject to a conforming construction
- Fluid System Technologies Ltd v HMRC [2023] EWHC 2206 (Admin) – claim for judicial review concerning the loan charge and interpretation of the Disguised Renumeration Repayment Scheme 2020.
- M R Currell Limited v HMRC [2023] UKFTT 00613 (TC) – appeal considering whether a payment made to an employee benefit trust was subject to income tax and NICs.
- Gallaher Limited v HMRC Case C-707/20 and [2020] UKUT 0354 (TCC) – appeal concerning the compatibility of the group transfer provisions and the intangible fixed assets regime with EU law (presently awaiting judgment from the Court of Justice of the European Union). Ben was also invited to write an article on the case in Tax Journal.
- Wroe, Rimmer & Timms v HMRC [2022] UKFTT 00143 (TC) – case concerning the transactions in securities regime in the context of a group restructuring.
- Redevco Properties UK 1 Ltd v HMRC [2022] UKFTT 00102 (TC) – appeal concerning the compatibility of a corporation tax migration charge with EU law.
- R (on the application of Sibley) v HMRC [2021] EWHC 3195 (Admin) – judicial review challenge to the Disguised Remuneration Repayment Scheme 2020 (which provides for refunds of the Loan Charge).
- Sheiling Properties Limited v HMRC [2021] EWCA Civ 1425 – appeal challenging APN penalties and considering the application of the APN legislation in the context of PAYE (presently before the Supreme Court).
- R (Haworth) v HMRC [2021] UKSC 25 – judicial review challenge to a follower notice and accelerated payment notice issued in relation to gains accruing to an offshore trust on the flotation of a company (Ben was also invited to write an article on the case in Tax Journal).
- DAARASP LLP and Betex LLP v HMRC [2021] UKUT 0087 (TCC) – tax appeals concerning loss relief claimed by LLPs who had acquired software licences.
- IM Group Ltd v HMRC [2021] UKFTT 0082 (TC) – appeal in relation to the deduction of expenses of management under section 1219 Corporation Tax Act 2009 relating to donations made by a company to Brexit campaigns.
- Wired Orthodontics Ltd & ors v HMRC [2020] UKFTT 0290 (TC) and [2020] UKFTT 0290 (TC) – appeal relating to employment income and the General Anti-Abuse Rule (GAAR).
- Armstrong & Haire Limited v HMRC [2020] UKFTT 0296 (TC) – case involving deductions claimed under the intangible fixed assets regime relating to the amortisation of goodwill.
- Looney v HMRC [2020] UKUT 0119 (TCC) – case concerning the tax treatment of payments received by a partnership for termination of a business contract.
- Second Mezzanine Film Fund LLP v HMRC [2019] UKFTT 0283 (TC) – appeal concerning loss relief claimed by an LLP for investments in films.
- Angel Beauty Parlour Limited V HMRC [2019] UKFTT 0247 (TC) – appeal challenging PAYE determinations and NIC decisions concerning the number of employees employed by the business.
- Christianuyi Ltd and Others v HMRC [2019] EWCA Civ 474 – appeal concerning the application of the managed service company (MSC) legislation.
- Turners (Soham) Limited v HMRC [2019] UKFTT 0391 (TC) – case concerning deductions for expenditure on tools.
- Saxton 4×4 Limited v HMRC [2019] UKFTT 0009 (TC) – appeal concerning a deduction for contributions to a share incentive plan and the jurisdiction of the First-tier Tribunal.
- GDF Suez Teesside Ltd (formerly Teesside Power Ltd) v HMRC [2018] EWCA Civ 2075 – appeal involving deductions under the loan relationships regime.
- B & K Lavery Property Trading Partnership v HMRC [2016] UKUT 0525 (TCC) – case concerning trading deductions relating to the revised valuation of properties.
- Anderson v HMRC [2016] UKFTT 0335 – challenge to discovery assessment relating to capital gains accruing on the disposal of company shares.
- Jumbogate Ltd v HMRC[2015] UKFTT 0064 – appeal concerning the employment tax on restricted securities.
Recent advisory work and ongoing litigation includes:
Advising on the employment tax treatment of electric vehicles (and associated benefits).
- Advice on corporate group restructuring for a number of offshore investment funds.
- Advising on the application of the mixed member partnership legislation.
- Appeal concerning whether compensation received in relation to an interest rate hedging product (IRHP) constitutes a post-cessation receipt of a partnership.
- Judicial review relating to the application of the Disguised Remuneration Repayment Scheme 2020 (which provides for refunds of the Loan Charge).
- Acting in appeals concerning contributions of assets to pension schemes.
- Advising on the tax treatment of damages, settlement sums and compensation, including compensation for infringement of copyright, damage to property, unfair prejudice to minority shareholders, misselling of financial products, breach of trust and the failure of a public body to carry out its statutory duties.
- Acting in proceedings involving umbrella companies and contractor loan schemes.
- Advising on the tax treatment of EFRBS and FURBS.
- Advising on settlement of employment tax liabilities arising from contributions to employee benefit trusts.
- Appeal concerning the application of the intangible fixed assets regime concerning deductions claimed for the amortisation of goodwill on the combination of businesses.
- Acting in proceedings concerning capital allowances and the tonnage tax regime.
Private client
Ben has a diverse private client practice including both advisory work and litigation. He is described by Chambers and Partners as “A rising star, who is extremely easy to engage with. He’s very hard-working and understands the technical issues of tax law that arise and also as “hard-working” and “someone who provides clear advice”. Recent work has included the application of double tax treaties, advising on the tax treatment of cryptoassets, tax advice in relation to both UK and offshore trusts, advising on business asset disposal relief, advice in relation to residence and domicile and acting in cases concerning heritage property, spousal exemption, relevant property and anti-avoidance regimes such as the transfer of assets abroad regime, the settlements legislation and the transactions in securities regime. Ben also advises in relation to tax issues arising in family law proceedings.
Recent cases include:
- Fisher & ors v HMRC (Supreme Court) – Appeals considering the Transfer of Assets Abroad Regime
- Murphy & Linnett v HMRC [2023] EWCA Civ 497 – an application for judicial review concerning claims under Extra-Statutory Concession B18 by UK beneficiaries receiving discretionary income payments from a non-resident trust for credit in respect of tax paid by the trustees on the UK source income.
- O’Neil & ors v HMRC [2023] UKFTT 00290 (TC) – appeal determining whether compensation received for the mis-selling of an interest rate hedging product was taxable on the partnership or the successor company
- Pride v HMRC [2023] UKFTT 00316 (TC) – appeal concerning inheritance tax and the ‘Home Loan Scheme’ (also known as the ‘double trust scheme’).
- Wroe, Rimmer & Timms v HMRC [2022] UKFTT 00143 (TC) – case concerning the transactions in securities regime in the context of a group restructuring.
- Lenagan & ors v HMRC [2022] UKFTT 00034 (TC) – application of the UK/Mauritius double taxation treaty to gains arising to offshore trusts.
- Fisher v HMRC – appeal concerning the transfer of assets abroad regime (presently before the Supreme Court).
- HMRC v Mattu [2021] UKUT 0245 (TCC) – An application for a tax-related penalty under Schedule 36 Finance Act 2008. The case concerned consideration of the transfer of assets abroad regime, the settlements legislation and the remittance basis, as well as capital gains tax in relation to transactions undertaken by an offshore trust and offshore companies.
- R (Haworth) v HMRC [2021] UKSC 25 – an application for judicial review challenging a follower notice and accelerated payment notice issued in relation to gains accruing to an offshore trust (Ben was also invited to write an article on the case in Tax Journal).
- Accuro Trust Switzerland SA v HMRC (First-tier Tribunal) – appeal concerning the definition of relevant property and excluded property in the context of an offshore trust.
- Looney v HMRC [2020] UKUT 0119 (TCC) – case concerning the treatment of settlement payments received by on the termination of contract.
- The Trustees of the Panico Panayi Accumulation and Maintenance Settlements v HMRC [2019] UKFTT 0622 (TC) – appeal concerning capital gains tax on the migration of a trust from the UK to Cyprus and the compatibility of the charge with EU law.
- Second Mezzanine Film Fund LLP v HMRC [2019] UKFTT 0283 (TC) – appeal concerning loss relief claimed by an LLP for investments in films.
- Anderson v HMRC [2016] UKFTT 0335 – challenge to discovery assessment issued in relation to disposal of company shares.
Recent advice and ongoing cases include:
- Advice on statutory residence and domicile.
- Acting in appeal concerning the ownership of a joint bank account for inheritance purposes.
- The restructuring of a property investment portfolio owned by a number of family trusts.
- Advising on inheritance tax reliefs, including BPR and APR.
- Advice on tax issues in relation to a claim for child support and maintenance payments.
- Advising a number of trusts on the application of the relevant property regime to distributions and resettlements.
- Advising on capital gains tax reliefs, including business asset disposal relief /entrepreneurs’ relief, hold-over relief and roll-over relief.
- An appeal concerning the application of the transfer of assets abroad regime and a number of offshore trusts.
- Acting in a appeal concerning the spousal exemption in the context of an interest in possession trust.
- A judicial review and related tax appeal relating to the application of the settlements legislation, the transfer of assets abroad legislation and the attribution of chargeable gains accruing to an offshore trust.
- Acting in proceedings concerning inheritance tax and national heritage assets.
- Advising on the tax consequences of cryptoasset transactions and investments.
VAT and indirect tax
Ben has considerable indirect tax expertise, in particular in relation to VAT, SDLT, Land Transaction Tax, gaming duty, excise duty and customs duty, including penalties, surcharges and ancillary decisions (such as restoration of seized goods and revocation of approvals/licences).
Recent indirect cases include:
-
- Push Energy Ltd v HMRC [2022] UKUT 00312 (TCC) – appeal concerning exemption from anti-dumping duty and countervailing duty on solar panels.
- Ladson Preston Limited and AKA Developments Greenview Limited v HMRC [2022] UKUT 00301 (TCC) – case concerning SDLT and multiple dwellings relief for property development companies.
- Brown v HMRC [2022] UKUT 298 (TCC) – appeal concerning SDLT and sub-sale relief.
- Telent Technology Services Limited v HMRC [2022] UKFTT 00147 (TC) – appeal concerning a claim for recovery of input VAT on investment advisor fees and the application of cause of action estoppel, issue estoppel and abuse of process.
- Albert House Property Finance PCC Ltd & Vale Property Finance PPC Ltd v HMRC [2020] UKUT 0373 (TCC) – SDLT appeal concerning sub-sale relief and section 75A FA 2003.
- Eclipse Consulting Ltd v HMRC (First-tier Tribunal) – appeal concerning the recovery of input VAT on professional fees.
- Salim Ahmed v HMRC (First-tier Tribunal) – excise duty appeal
- KAST Enterprises Limited v HMRC (First-tier Tribunal) – appeal challenging the revocation of approval as a registered dealer in controlled oils (in the context of selling red diesel).
- Visockas v HMRC [2021] UKFTT 0168 (TC) – excise duty appeal.
- Taylor Pearson (Construction) Ltd v HMRC [2019] UKFTT 0691 (TC) – appeal concerning the recovery of input VAT on professional fees.
- Cirko v HMRC [2019] UKFTT 0482 (TC) – excise duty appeal.
- Liberty Wines Limited v Director of Border Revenue [2018] UKFTT 0372 (TC) – challenge to refusal to restore seized excise goods and claim for costs.
- First Agency Limited v HMRC [2018] UKFTT 0391(TC) – claim for overpaid VAT concerning bad debt relief and the time limit for making a claim.
- B & M Retail Limited v HMRC [2017] UKFTT 0789 (TC) – application for disclosure in the context of an excise duty appeal.
- United Wholesale (Scotland) Limited v HMRC [2017] UKFTT 70 (TC) – challenge to refusal to restore excise goods.
- Mohamed and ors v HMRC [2016] EWHC 2455 (Admin) – judicial review challenge to HMRC decision to refuse to agree time to pay SDLT liabilities.
Recent advisory work and ongoing litigation includes:
- Advising on VAT Grouping and challenging HMRC’s refusal to permit of retrospective grouping.
- Advising on the land transaction tax treatment of student accommodation.
- Advising and acting in litigation concerning customs duty on steel imports.
- Advising on the excise duty treatment of Industrial denatured alcohol (IDA) and Trade Specific Denatured Alcohol (TSDA) used in manufacturing
- Acting in an appeal concerning recovering input tax in relation to a charity’s business activities
- Advising on the application of the medical exemption
- Acting in an gaming duty appeal concerning the application of losses and HMRC agreeing to a non-standard accounting period.
- Advising on Land Transaction Tax in relation to student accommodation.
- Appeals concerning the customs classification of ceramics and electronic items.
- VAT appeal on the recovery of input VAT and whether the business carried on constituted an economic activity.
- Customs duty appeal concerning buying commission.
- Advice on linked transactions in the context of SDLT.
- Advising on the VAT treatment of compensation received in relation to breach of copyright and damage to property.
Public law
Ben has extensive experience of judicial review proceedings involving tax issues, in particular in cases concerning HMRC’s information powers, APNs and follower notices, the Disguised Remuneration Repayment Scheme 2020 and the Loan Charge, and HMRC’s enforcement and seizure powers.
Recent cases include:
- Murphy & Linnett v HMRC [2023] EWCA Civ 497 – an application for judicial review concerning claims under Extra-Statutory Concession B18 by UK beneficiaries receiving discretionary income payments from a non-resident trust for credit in respect of tax paid by the trustees on the UK source income.
- Fluid System Technologies Ltd v HMRC [2023] EWHC 2206 (Admin) – claim for judicial review concerning the loan charge and interpretation of the Disguised Renumeration Repayment Scheme 2020.
- R (on the application of Sibley) v HMRC [2021] EWHC 3195 (Admin) – judicial review challenge to the Disguised Remuneration Repayment Scheme 2020 (which provides for refunds of the Loan Charge)
- A successful challenge to an HMRC amendment of a return claiming partnership losses (unreported).
- R (Haworth) v HMRC [2021] UKSC 25 – Judicial review challenge to a follower notice and accelerated payment notice issued in relation to gains accruing to an offshore trust on the flotation of company (Ben was also invited to write an article on the case in Tax Journal).
- Murphy and Linnett v HMRC [2021] EWHC 1914 (Admin) – an application for judicial review concerning the interpretation of extra-statutory concession B18 which provides relief for distributions out of non-UK resident discretionary trusts.
- The Queen on the application of PML Accounting Limited v HMRC [2018] EWCA Civ 2231 – challenge to HMRC refusal to destroy information derived from an information notice.
- Hillingdon LBC v Secretary of State for Communities and Local Government [2018] EWHC 845 (Admin) – claim for judicial review concerning the validity of a demand notice issued under the Community Infrastructure Levy Regulations 2010.
- Plutus UK Bulk Store Limited v HMRC (Administrative Court) – application for an interim injunction to prevent HMRC destroying seized excise goods.
- Biffin Limited and ors v HMRC [2016] EWHC 2926 (Admin) – claim for judicial review challenging HMRC decision to enforce liabilities that were subject to appeals.
- Mohamed and ors v HMRC [2016] EWHC 2455 (Admin) – judicial review challenge to HMRC decision refusing to agree time to pay SDLT liabilities.
Insolvency and enforcement
Ben has significant experience acting and advising in relation insolvency and enforcement cases, in particular in matters involving tax liabilities. Ben’s work includes:
- Acting for petitioning creditors and debtors in both bankruptcy and winding up proceedings.
- Acting for both claims and defendants in claims by companies against directors, in particular in cases involving historic tax liabilities.
- Advising liquidators on the validity of tax (and other) liabilities claimed in liquidation.
- Directors disqualification proceedings.
- Acting for liquidators in tax appeals and other proceedings.
- Negotiating time to pay agreements.
- Civil claims in which tax issues arise.
- Proceedings involving the Proceeds of Crime Act 2002.
- Advising and acting in cases concerning APNs and follower notices.
- Penalties (including penalties for refusal to comply with information notices).
- Claims for judicial review challenging HMRC’s ability to enforce tax debts.
Notable cases include:
- Hillingdon LBC v Secretary of State for Communities and Local Government [2018] EWHC 845 (Admin) – claim for judicial review concerning the validity of a demand notice issued under the Community Infrastructure Levy Regulations 2010.
- Biffin Limited and ors v HMRC [2016] EWHC 2926 (Admin) – claim for judicial review challenging HMRC decision to enforce liabilities that were subject to appeals.
- Mohamed and ors v HMRC [2016] EWHC 2455 (Admin) – judicial review challenge to HMRC decision refusing to agree time to pay SDLT liabilities.
Professional negligence
Ben acts and advises in relation to professional negligence disputes, particularly those concerning tax-related issues. He acts for both claimants and defendants in cases concerning a variety of subjects including:
- Incorrect trust drafting leading to additional inheritance tax liabilities.
- Failure to make claims within time limits.
- Failure to draw attention to applicable extra-statutory concessions.
- Incorrect advice in relation to capital gains tax relief.
- Failed tax planning (including tax avoidance arrangements and estate planning).
Ben also acts in cases in which professionals are seeking to rectify errors, including setting aside for mistake claims, rectification, and variations under the Variations of Trusts Act 1958.
Directory quotes
Chambers and Partners (2023)
“Ben Elliott is technically very good, hard-working and easy to work with – a real rising star.” “Already one of the leading tax juniors of his call, he is a great advocate and an industrious barrister.” “A rising star, who is extremely easy to engage with. He’s very hard-working and understands the technical issues of tax law that arise.” “Ben will communicate with you and clients in a way that allows you to practically progress the case. He can handle a very complex and tricky case, showing maturity beyond his seniority.”
Legal 500 (2023)
“Hard-working, willing to engage with the technical tax issues in a case and someone who provides clear advice.”
Chambers and Partners High Net Worth (2022)
“Ben is very good indeed, particularly given his level of call. He has a wealth of experience and excellent judgement.”
Chambers & Partners (2022)
“Ben is high-powered intellectually and a forceful advocate. He works extremely hard and already has a wide experience in the tax field; he is a silk in the making.”
Chambers and Partners High Net Worth (2022)
“Ben Elliott is “a rising star,” says an instructing solicitor, explaining that he is “extremely easy to engage with, very hard-working, understands the technical issues of tax law that arise. Ben will communicate with you and clients in a way that allows you to practically progress the case. He handles a very complex and tricky case, and his input has been critical, showing maturity beyond his seniority.” Another interviewee describes Elliott as “the best tax junior I have worked with.”
Career & education
Career
- 2012: Called to the Bar (Middle Temple)
- October 2013: Pupillage, Pump Court Tax Chambers
- July 2014 – October 2014: Seconded to HM Revenue & Customs Solicitors
- October 2014: Tenant, Pump Court Tax Chambers
- December 2014 – March 2015: Seconded to PwC Legal LLP (Tax Litigation Team)
- February 2017: Appointed Junior Counsel to the Crown – “C” panel
- August 2020: Appointed Junior Counsel to the Crown – “B” panel
- August 2023: Appointed Junior Counsel to the Crown – “A” panel
Education
- 2007-10 – History BA (Double First) – St John’s College, Oxford
- 2010-11 – Graduate Diploma in Law (Distinction) – College of Law, London
- 2011-12 – Bar Professional Training Course (Outstanding) – College of Law, London
- 2010-12 – LL.B. (First Class) – College of Law, London
Scholarships & Prizes
- Casberd Scholarship – St John’s College, Oxford (2008)
- Astbury Scholarship – Middle Temple (2010)
- Queen Mother Scholarship – Middle Temple (2011)
- Certificate of Honour – Middle Temple (2012)
Related judgements
- Fluid System Technologies v HMRC (CO8432022 – CO9372022)1 September 2023
- Redevco Properties UK 1 Limited v HMRC9 August 2023
- Murphy & Linnett v HMRC16 May 2023
- Gallaher Limited -v- HMRC17 February 2023
- Push Energy Limited -v- HMRC30 November 2022
- Ladson Preston Limited (1) AKA Developments (2) -v- HMRC29 November 2022
- Michael and Bridget Brown -v- HMRC24 November 2022
- Wroe, Rimmer & Timms v HMRC; (FTT)20 April 2022
- Telent Technology Services Ltd v HMRC; (FTT)20 April 2022
- Redevco Properties UK 1 Ltd v HMRC; (FTT)17 March 2022
- R (on the application of Sibley) v HMRC; (High Court)4 November 2021
- Sheiling v HMRC; (Court of Appeal)5 October 2021
- HMRC v Mattu; (UT)4 October 2021
- Murphy & Linnett v HMRC; (High Court)13 July 2021
- R (Haworth) V HMRC; (SC)2 July 2021
- Eclipse Consultancy Limited v HMRC; (FTT)1 June 2021
- Daarasp LLP and Betex LLP v HMRC; (UT)13 April 2021
- IM Group Limited V HMRC; (FTT)26 March 2021
- Albert House & Vale Property V HMRC; (UT)4 January 2021
- Gallaher V HMRC; (UT)14 December 2020
- Armstrong & Haire Limited v HMRC; (FTT)17 July 2020
- Wired Orthodontics, Hutchinson & Bessant v HMRC; (FTT)8 July 2020
- Albert House & Vale Property Finance PCC LTD v HMRC; (FTT)26 June 2020
- Sheiling Properties Ltd v HMRC; (UT)8 June 2020
- Kieran Looney v HMRC; (UT)22 April 2020
- Salim Ahmed v HMRC; (FTT)9 April 2020
- Kestutis Visockas v HMRC; (FTT)2 April 2020
- Daniel Kamil Grzywnowicz v HMRC; (FTT)6 December 2019
- FTT Decision: Albert House Property Finance PCC LTD & Vale Property Finance PPC LTD v HMRC3 December 2019
- FTT Decision: Taylor Pearson (Construction) LTD v HMRC13 November 2019
- FTT Decision: Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v HMRC14 October 2019
- FTT Decision: Mr Khalil Meikhail v HMRC2 August 2019
- FTT Decision: Miroslav Cirko v HMRC26 July 2019
- FTT Decision: Kast Enterprises Limited T/A Kavery’s Filling Station v HMRC15 July 2019
- Court of Appeal Decision: Geoffrey Richard Haworth v HMRC1 May 2019
- FTT Decision: Second Mezzanine Film Fund LLP v HMRC29 April 2019
- FTT Decision: Angel Beauty Parlour Limited v HMRC12 April 2019
- FTT Decision: Gallaher Limited v HMRC25 March 2019
- Court of Appeal Decision: Christianuyi Limited & Ors v HMRC19 March 2019
- Turners (Soham) Limited v HMRC26 February 2019
- FTT Decision: Saxton 4×4 Limited v HMRC4 January 2019
- Court of Appeal Decision: PML Accounting Limited v HMRC17 October 2018
- Court of Appeal Decision: GDF Suez Teesside Limited v HMRC5 October 2018
- FTT Decision: Daarasp LLP & Betex LLP v HMRC13 September 2018
- FTT Decision: First Agency Limited v HMRC12 July 2018
- FTT Decision: Liberty Wines LTD v The Director of Border Revenue9 July 2018
- Administrative Court released its decision in Haworth v HMRC23 May 2018
- FTT Decision: Sheiling Properties Limited v HMRC1 May 2018
- FTT Decision: THE FIRST DE SALES LTD V HMRC28 February 2018
- FTT Decision: Mazharullah Awan v HMRC23 February 2018
- UT Decision: Christianuyi Limited & Ors v HMRC19 January 2018
- Spencer Dion Patrick Fielding v HMRC7 December 2017
- FTT Decision: B&M Retail Limited v HMRC3 November 2017
- Admin Court hands down Judgment on PML Accounting Limited v HMRC19 April 2017
- FTT Decision: United Wholesale (Scotland) Limited v HMRC11 January 2017
- UT Decision: B & K Lavery Property Trading Partnership v HMRC1 December 2016
- Admin Court hands down Judgment on Biffin Ltd, Mr Eric Taylor, Mr Robert McFarlane v HMRC21 November 2016
- FTT Decision: Jumbogate Limited v HMRC10 November 2016
- FTT Decision: Mr Alan Anderson v HMRC16 May 2016
- B & K Lavery Property Trading Partnership v HMRC22 January 2016
- FTT Decision: Thomas Holdings Limited v The Commissioners for Her Majesty's Revenue & Customs2 October 2015
- Jumbogate Ltd v The Commissioners for Her Majesty’s Revenue & Customs10 February 2015
Related resources
- Junior Counsel to the Crown – London Panel Announcements3 August 2023
- Tax Journal – Please pay on your way out: UK exit charges and Gallaher by Ben Elliott3 May 2023
- Pupillage Webinar: Why would I want to do a tax pupillage?16 September 2022
- Tax Journal – Evolving Technologies: VAT, cryptoassets and the metaverse by Ben Elliott22 July 2022
- PCTC ranked as Band 1 set in Chambers and Partners HNW Guide 202215 July 2022
- Tax Journal – Haworth: the Supreme Court’s ruling on follower notices4 August 2021
- Sport: Law and Practice18 March 2021
- Government Legal Department Panel Promotions18 August 2020
- SDLT and debt after Pollen Estates24 July 2018
- Lexis Nexis – Tax tribunal blows final whistle on Anderson (Anderson v HMRC)29 September 2016
Related articles
- Tax Journal – Evolving Technologies: VAT, cryptoassets and the metaverse by Ben Elliott22 July 2022
- Tax Journal – Haworth: the Supreme Court’s ruling on follower notices4 August 2021
- SDLT and debt after Pollen Estates24 July 2018
- Lexis Nexis – Tax tribunal blows final whistle on Anderson (Anderson v HMRC)29 September 2016