Roger Thomas QC

Called: 1979

QC: 2014

Roger Thomas QC

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
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