|
All aspects of VAT, customs and excise duty including technical matters and investigations. Money laundering.
Background:
Tim spent 12 years in HM Customs & Excise (now HM Revenue and Customs), where he began his career at an international airport. He then moved on to a Local VAT Office and an excise team before joining the National Investigation Service (now Law Enforcement), where he was a case officer for numerous serious offences including VAT, customs duty and excise duty frauds.
Tim then broadened his experience by joining the Indirect Tax team at Deloitte & Touche for four years, followed by the Tax Investigations team at PricewaterhouseCoopers for three years. During this time, in addition to advising large corporations and smaller businesses on their tax affairs, he also appeared on several occasions as an expert witness for the defence representing persons accused of VAT fraud by HM Customs & Excise.
Tim is listed as leading junior counsel for VAT in the Legal 500 (2008) and (2009).
Tim has an honours degree in law from Nottingham School and was called to the Bar in 2001.
Tim is a keen motorcyclist and footballer (from the comfort of his armchair nowadays). In 1982 he captained England Schools Under-18 football team and went on to have spells at Notts County FC and Mansfield Town FC.
Significant Cases
Mithras (Wine Bars) Ltd v. Revenue & Customs [2010] UKUT 115
Selective Marketplace Ltd v. Revenue & Customs [2010] UKFTT 181
Demand & Supply v. HMRC [2009] EWHC 3321
QEB Metallics v. Peerzada & Others [2009] EWHC 3348 (Admin)
David Jacobs UK Ltd v. HMRC [2009] UKFTT 106 (TC)
Health House Charter Ltd v. HMRC [2009] UKFTT 305 (TC)
Global Foods v. HMRC [2009] UKFTT 256 (TC)
Mithras Wine Bars v. HMRC [2009] UKFTT 83 (TC)
Arnold v. G-Con Ltd [2006] STC 1516, CA
J P Commodities v. HMRC [2008] STC 816, Ch D
Hargreaves UK plc v. HMRC [2008] Ch D (unreported)
Merlewood Properties Ltd v. HMRC [2008] UKVAT V20810
Dempster v. HMRC [2007] UKVAT V20141
Pasante Healthcare Ltd v. HMRC [2006] UKVAT V19724
Main Distribution Ltd v. HMRC [2008] UKVAT V20823
|