Roger’s advisory practice covers a wide area of both direct and indirect tax issues. Roger has a particular reputation for his technical appreciation and understanding of complex tax matters and his ability to present them in a succinct and palatable form to both court and client. His practice is evenly balanced between litigation and advisory work. His recent practice has included:

  • Advising on UK tax aspects of a US Oil company reorganisation
  • Advising on the UK corporate tax aspects of the rescue of a leading bank following the sub-prime mortgage debacle
  • Acting for the taxpayer in the first SDLT avoidance case DV3 v HMRC
  • Acting for the taxpayer in the first case on the SDLT anti-avoidance provision, section 75A Finance Act 2003: Project Blue v HMRC
  • Acting for a number of charities in a string of successful cases establishing the boundary of the concept of ‘business’ for VAT purposes: Woking Museum v HMRC, Yarburgh v HMRC, St Paul’s v HMRC and Longridge on the Thames v HMRC
  • Advising on Singapore stamp duty for a major oil company
  • Appearing in the Commercial Court for a Russian Oil company in a dispute with an Italian company as to the liability for Italian VAT on deliveries of oil into storage
  • Appearing for the taxpayer in the European Court of Justice in a case on whether the VAT exemption for medical services was available to an institution storing stem cells derived from umbilical cord blood
  • Acting for HMRC in the European Court of Justice in a case on the liability to stamp duty reserve tax of transfers of shares into a European Clearance Service


Called 1979, Lincoln’s Inn
QC 2014

Recent cases

Longridge on the Thames v HMRC (Upper Tribunal); DV3 v HMRC (Court of Appeal); Project Blue v HMRC (Upper Tribunal); Yarburgh Children’s Trust v CCE (High Court); Bradfield College v HMRC (First-tier Tribunal); Woking Museum v HMRC (First-tier Tribunal); Public & Commercial Services Union v CCE (High Court); St Paul’s Community Development Trust v CCE (High Court); PJG Developments Limited v CCE (VAT Tribunal); Messenger Leisure Developments Limited v CCE (Court of Appeal); Marshall Motor Group v HMRC (VAT Tribunal); St Helen’s School v HMRC (High Court); Telent plc v HMRC (VAT Tribunal); Northampton Theatres Trust v HMRC (VAT Tribunal); HSBC v HMRC (ECJ); Atrium Club Ltd v HMRC (VAT Tribunal)


VAT (Halsbury’s Laws of England)

Customs & Excise Duties (Halsbury’s Laws of England)

Customs Duty (De Voil Vol 6)

Hill and Redmans on Landlord and Tenant Law (SDLT) Editor


VAT Practitioners Group

Stamp Tax Practitioners Group

Revenue Bar Association

London Common Law & Commercial Bar Association


Portsmouth Grammar School

St John’s College, Oxford University (BA Jurisprudence, 1st; BCL, 1st)

The Chambers Guide says...

Tax: Corporate Tax
Ranking: Leading Silks

Has extensive experience of handling challenging corporate tax matters before the highest courts. His particular area of expertise is stamp duty, and he is regularly instructed on the most complex SDLT cases. “His approach is direct and straightforward – he sees the argument and presents it.” (2017)

A recent silk whose practice has brought him before the Supreme Court. His expertise in land tax issues as well as SDLT and SDRT disputes has led to him being a frequent choice for major City firms and accountants. “Careful and detailed, he is thoroughly on top of all he is doing.” (2016)

Possesses great experience of representing clients in significant corporate tax cases before the highest courts, both in the UK and in Europe. He is an authority on stamp duty land tax (SDLT) and stamp duty reserve tax. “My impression is that he is very responsive. His advice is crisp and pragmatic, and based on a very deep knowledge of tax law.” (2015)

Tax: Indirect Tax
Ranking: Leading Silk

Experienced practitioner who is highly praised for assisting charities with their indirect tax needs. He is very well versed in matters involving stamp duty land tax. He is lauded by market commentators as being “a very balanced and cautious adviser, corrective to some of the other advisers who are out there.” “He was very impressive, and gave the client the clear steer that was needed. A masterful performance.” (2017)

Offers particularly deep expertise in VAT and SDLT matters, and has a wealth of experience of appearing before the Supreme Court and the ECJ. His expertise attracts a variety of clients including arts bodies, charities and educational institutions. “He is very knowledgeable and easy to work with.” “He is a very pragmatic but thorough litigant.” (2016)

An SDLT expert of some repute, who continues to act for clients involved in VAT cases, including arts and culture organisations. He has significant experience of appearing before the ECJ and the Supreme Court. “He is the man to go to for cultural exemptions and the like.” (2015)

The Legal 500 says...

Tax: Corporate and VAT
Rankings: Corporate-Leading Silk (2016); VAT- Leading Silk (2016)

‘He has an astute ability to align the tax position with the commercial issues’ (2016)

‘Very, very, very clever, and patient and friendly too’ (2016)

‘He understands complex multi-layered issues and articulates them clearly and effectively’ (2015)

‘An expert in his field; very bright and responsive’ (2015)

Private Client: Personal Tax
Rankings: New Silks, 1st tier (2014)

‘Extremely bright, with a thorough knowledge of the law’ (2014)

Related judgments

Related news

Share this