Oliver practices in all areas of tax law.
In addition to an all encompassing advisory practice, he has a busy litigation practice, regularly representing taxpayers, HMRC and the National Crime Agency in the tax tribunals and appellate courts. He is also regularly instructed in tax professional negligence cases by both claimants and defendants.
Oliver is qualified to accept Public Access instructions.
March 2011 – Appointed Junior Counsel to the Crown – “C” panel
October 2003 – Tenant – Pump Court Tax Chambers
Second six month pupillage at Pump Court Tax Chambers
First six month pupillage at Enterprise Chambers, 9 Old Square, Lincoln’s Inn, London (October 2002-April 2003)
Called 2003 (Lincoln’s Inn)
Direct tax
Tower Radio Ltd v HMRC [2012] (First-tier Tribunal), acting for taxpayer (led by Giles Goodfellow QC), relating to tax avoidance scheme.
Robert Smith v HMRC [2012] (First-tier Tribunal), acting for HMRC, relating to validity of discovery assessment.
HMRC v Tim Healy [2013] UKUT 337 (TCC) (wholly and exclusively rule).
Dong v NCA [2014] UKFTT 369 (TC) (whether withdrawal of right of appeal ultra vires).
Indirect tax
Grenane Properties Ltd v HMRC [2010] UKFTT 192, acting for taxpayer in successful appeal of £650,000 VAT assessment relating to option to tax property.
Macaw Properties Ltd v HMRC [2012] UKFTT 167 (TC) (led by Rupert Baldry QC) acting for taxpayer in successful appeal of VAT assessment of circa £420,000, relating to whether taxpayer was trading for VAT purposes,
Portable Multimedia Ltd v HMRC [2012] UKFTT 725 (TC) (First-tier Tribunal), acting for HMRC in customs duty classification matter.
Finger Foods Limited v HMRC [2012] (First-tier Tribunal), acting for HMRC in relation to a VAT onward supply relief matter.
Bratt Auto Contracts Ltd v HMRC [2014] UKFTT 676 (TC) (validity of VAT repayment claim).
UAB Barela v HMRC [2014] UKFTT 547 (TC) (excise duty, restoration of trailer).
EU Law
Test Claimants in the Franked Investment Income Group Litigation v HMRC [2014] EWCA Civ 1214 (Court of Appeal; acting for HMRC, led by Rupert Baldry QC) (res judicata)
Test Claimants in the Franked Investment Income Group Litigation v HMRC [2014] (High Court; acting for HMRC led by David Ewart QC) (£2 billion restitution claim)
Fisher v HMRC [2014] UKFTT 813 (TC) (interaction of section 739 ICTA and EU law led by David Ewart QC).
Professional negligence
Acted on a large number of cases involving alleged tax negligence (all settled) for both claimants and defendants.
Quale v Rothman Pantall [2012] EWHC 1474 (Ch) (led by Philip Jones QC) (amendment of pleadings).
Co-Author (with Penny Hamilton) Hamilton on Tax Appeals (Bloomsbury 2010)
“Disputes and Appeals” (co-author with Penny Hamilton) VAT Planning 2007/8: A comprehensive guide to practical VAT strategies (Tottel)
“Mehjoo v Harben Barker and the duty to refer”, Journal of Professional Negligence (2013) 29(4), 223-232.
Revenue Bar Association
Professional Negligence Bar Association
London Common Law & Commercial Bar Association
VAT Practitioners Group
2001-2002: Inns of Court School of Law: Diploma (Very Competent)
Lincoln’s Inn Lord Denning Scholarship
2000-2001: City University Diploma in Law (Distinction)
1994-1998: PhD in Philosophy, Cambridge University
1991-1994: BA in Philosophy (First), Corpus Christi College, Cambridge
French (Fluent)
Tax: Indirect tax
Ranking: Leading Junior (2016)
Has appeared unled before the Upper Tribunal and VAT Tribunal, as well as the High Court and Court of Appeal. His noteworthy practice spans a range of indirect tax issues, including excise tax, VAT and customs duty. (2016)
Represents the interests of both the taxpayer and the Revenue in VAT cases and other disputes concerning indirect taxes, especially customs and excise issues. (2015)
Praised for his impressive client-handling skills when undertaking complicated disputes. He has performed well before the High Court and VAT Tribunal in recent anti-avoidance cases. “Technically he is very, very able. He’s very good in cases where a client needs a bit more sensitivity in the handling.” “Oliver is measured, determined and thoughtful.” (2014)
Tax: VAT
Ranking: Leading Junior, Tier 3
‘He is very thorough and thoughtful.’ (2018)
‘Good in front of clients.’ (2017)
‘Extremely diligent and technically excellent’ (2016)
