PAUL LASOK QC

QC MA (Cambridge) LLM (Exeter University) PhD (Exeter)
CALL DATE: 1977 SILK: 1994

SUMMARY

Paul Lasok QC, our Head of Chambers, is considered by many of his peers as a heavy weight in European Community law where his main areas of work include agriculture, competition, public & administrative law, public procurement, telecommunications, state aid, trade law (anti-dumping) and VAT & Customs Duties.

He advises and represents private clients, including public companies as well as government departments in litigation before the European Courts and English courts and in proceedings before regulatory authorities (including the Commission of the European Communities and the Competition Commission).

CURRENT/RECENT MAJOR CASES

Competition

SRCL Limited v. Competition Commission (acting for appellant in challenge to Competition Commission's decision to block merger)
Nokia v. Samsung and others (representing Samsung SDI in LCD and CRT cartels, multi-Defendant, multi-jurisdictional damages action)
Imperial Tobacco Group Plc & others v Office of Fair Trading (Competition Appeal Tribunal) (lead counsel for the OFT in the appeals brought by the Tobacco companies against the OFT's decision that the vertical agreements between retailers and manufacturers for resale of tobacco products constituted an 'object' infringement of competition law).
Humber Oil Terminals Trustee Ltd v Associated British Ports [2011] EWHC 352 (Ch) (restrictive covenants, landlord and tenant, abuse of dominance)
ISG Pearce v OFT [2011] CAT 10 (CAT appeal on liability and penalty in relation to construction industrycartel)
Enron Coal Services Ltd v EWS Railway [2011] EWCA Civ 2 (Court of Appeal and CAT) (follow on damages, abuse of dominant position)
Conex Banninger v European Commission [2010] EWHC 1978 (Ch) (undertaking seeking declarations from the High Court against the European Commission that the claimant could be under no liability under the doctrine of economic continuity for a predecessor's infringement of Article 101 TFEU)
Sky & Virgin v Department for Business, Enterprise and Regulatory Reform and Competition Commission [2010] EWCA Civ 2 (Court of Appeal) (challenge to Competition Commission's decision to force the broadcaster to reduce its shareholding in ITV to less than 7.5%)
Merger Action Group v Secretary of State for Business, Enterprise and Regulatory Reform [2009] (CAT) (challenge to the HBOS/ Lloyds merger)
Barclays Bank Plc v The Competition Commission & Shop Direct [2009] CAT 27 (CAT challenge to Competition Commission's decision on the Payment Protection Insurance market)

EU

T-86/10 British Sugar v Commission (annulment of Commission Regulation on sugar levies) (Court of Justice of European Union, pending)
C-73/11P Frucona Kosice AS v European Commission (appeal from decision of General Court refecting appeal to annul Commission state aid decision, pending)
British Sugar v Rural Payments Agency (2010) (Ch D) (restitution of overpaid levies)
C-582/08 European Commission v UK (European Court of Justice) (failure of a member state to fulfil obligations)

Public & Administrative Law

R(on the application of Michael Bruton) v Attorney General to the Prince of Wales (sued as Attorney General to the Duke and Duchy of Cornwall) [2009] EWHC 1652 (Admin)

R (Cityhook Ltd) v OFT [2008] Admin Court (legality of OFT case prioritisation policy)
R (TNT Post UK Ltd) v HMRC (European Court of Justice & Admin Court) (exemption from VAT in relation to postal services)

Public Procurement

EDS v Transport Trading Ltd (TFL) [2008] EWHC 2105 (High Court - Queen's Bench Division)
BFS Group Ltd (trading as 3663 First for Food Service) v Secretary of State for Defence & Purple Food Service Ltd

VAT

Wheels Common Investment Fund Trustees Ltd v HMRC (First Tier Tax Tribunal 2011, judgment pending) (VAT treatment on pensions)
Grattan Plc v HMRC [2011] UKFTT 31 (TC) (Compound Interest, restitution and supply of goods. Now referred to Court of Justice of European Union)
Next Group Plc v HMRC [2011] UKFTT 122 (TC) (Output tax, supply of goods, zero rating)
Lebara Ltd v HMRC [2011] UKFTT 67 (TC) (Sixth VAT Directive and vouchers, now referred to Court of Justice of European Union)
C-215/07 Vereniging Noordelijke Land-nen Tuinbouw Organisatie (European Court of Justice) (Sixth VAT Directive, goods and services in taxable transactions, right to a reduction)
Rank Group Plc v HMRC [2009] UKFTT 363 (TC) (Gambling and fiscal neutrality, now referred to Court of Justice of European Union)

EUROPEAN/COMPETITION LAW

Paul's leading status at the European Bar has been reinforced with a series of cases at the European Court of Justice and European Court of First Instance. He was lead counsel on behalf of MCI WorldCom and Honeywell in this battle with European Commission, and at the latter end of 2004-2005 represented four separate clients at the ECJ in tax appeals. His knowledge of EU Competition law is unrivalled and therefore he can be held out as a market leader.

Over the years he advised and litigated over a whole range of issues in a considerable number of cases (an in depth list is available from the clerks):

freedom to provide insurance services
anti-dumping measures
environmental law
damages action arising from collapse of International Tin Council
abuse of a dominant position
free movement of goods
State aids
fair trading act
takeovers
merger control
interlocutory injunctions
telecommunications
public procurement
liability of banking regulator

Recent major cases

SRCL Limited v. Competition Commission (challenge to Competition Commission's decision that the completed merger between SRCL (a wholly-owned subsidiary of Stericycle Inc.) and Ecowaste Southwest Ltd would lead to a substantial lessening of competition in the market for services relating to healthcare risk waste)
Nokia v. Samsung and others (LCD and CRT cartels, multi-Defendant, multi-jurisdictional damages action)
Imperial Tobacco Group Plc & others v Office of Fair Trading (Competition Appeal Tribunal) (lead counsel for the OFT in the appeals brought by the Tobacco companies against the OFT's decision that the vertical agreements between retailers and manufacturers for resale of tobacco products constituted an 'object' infringement of competition law).
Humber Oil Terminals Trustee Ltd v Associated British Ports [2011] EWHC 352 (Ch) (restrictive covenants, landlord and tenant, abuse of dominance)
ISG Pearce v OFT [2011] CAT 10 (CAT appeal on liability and penalty in relation to construction industrycartel)
Enron Coal Services Ltd v EWS Railway [2011] EWCA Civ 2 (Court of Appeal and CAT) (follow on damages, abuse of dominant position)
Conex Banninger v European Commission [2010] EWHC 1978 (Ch) (undertaking seeking declarations from the High Court against the European Commission that the claimant could be under no liability under the doctrine of economic continuity for a predecessor's infringement of Article 101 TFEU)
Sky & Virgin v Department for Business, Enterprise and Regulatory Reform and Competition Commission [2010] EWCA Civ 2 (Court of Appeal) (challenge to Competition Commission's decision to force the broadcaster to reduce its shareholding in ITV to less than 7.5%)
Merger Action Group v Secretary of State for Business, Enterprise and Regulatory Reform [2009] (CAT) (challenge to the HBOS/ Lloyds merger)
Barclays Bank Plc v The Competition Commission & Shop Direct [2009] CAT 27 (CAT challenge to Competition Commission's decision on the Payment Protection Insurance market)
Which? v JJB Sports (CAT follow on damages and costs regarding price fixing cartel)
Stericycle v CC [2006] CAT 21: appeal against CC decisions in merger reference imposing interim measures and [2007] CAT 9: against a finding of significant lessening of competition
Honeywell v Commission Case T-209/01 (CFI) (concerns Commission's powers to block conglomerate mergers and the manner in which it approaches economic assessments)
JJB Sports PLC v Office of Fair Trading [2005] Comp AR 29 (trial relating to price-fixing by retailers and suppliers of Umbro replica football kit)
Association of Convenience Stores v OFT [2005] CAT 36 (judicial review of a decision by the OFT not to make a market investigation reference in respect of the UK grocery market under the Enter prise Act 2002)
FLS Plast v Commission (CFI) (Important case on principle of joint and several liability of companies for involvement in an unlawful cartel)
WorldCom/MCI v Commission Case T-310/00 (CFI) (confirms legal interest to challenge Commission decision blocking a proposed merger and limits to Commission's powers to oppose a merger)
Intel v VIA Technologies (Patents Court, Chancery Division) (damages, abuse of dominance)
Alliance for Natural Health (ECJ) (representing the Alliance for Natural Health in proceedings under Article 230 EC challenging the Food Supplements Directive)
R v Bristol Mags ex parte Junttan Oy (House of Lords) (deals with the impact of EC Directives on the criminalisation of behaviour falling within the scope of a directive)
R v Specialist Training Authority, ex parte Lambiris (Court of Appeal) (deals with rights of foreign doctors under EC law to practise as specialists in the UK - no previous UK decisions)
R v Sec. of State for Trade and Industry and Competition Commission, ex parte Milk Marque (ECJ) (deals with extent to which national competition authorities can intervene in agricultural markets)
Greenpeace and AES Drax v Commission (CFI) (two actions challenging the grant of rescue aid to BE; tactical importance in dealing with contested aid to failing companies)

VAT & CUSTOMS LAW

Paul Lasok QC is one of the foremost VAT & Customs Duties litigators at the Bar. He has an enviable VAT practice conducting an impressive choice of cases on behalf of private clients and HMRC.

He has been involved in numerous landmark cases since the early eighties both in private practice and, before then, while working at the European Court. Paul's considerable expertise in the field of EU law allows him to deal with complex indirect tax matters where the emphasis is on EU directives. He is equally appreciated by both the tax payer and the government.

In 2005, he was recognised as "Tax Lawyer of the Year" in the LexisNexis Taxation Awards.

His recent cases include:

Wheels Common Investment Fund Trustees Ltd v HMRC (First Tier Tax Tribunal 2011, judgement pending) (VAT treatment on pensions)
Grattan Plc v HMRC [2011] UKFTT 31 (TC) (Compound Interest, restitution and supply of goods. Now referred to Court of Justice of European Union)
Next Group Plc v HMRC [2011] UKFTT 122 (TC) (Output tax, supply of goods, zero rating)
Lebara Ltd v HMRC [2011] UKFTT 67 (TC) (Sixth VAT Directive and vouchers, now referred to Court of Justice of European Union)
C-215/07 Vereniging Noordelijke Land-nen Tuinbouw Organisatie (European Court of Justice) (Sixth VAT Directive, goods and services in taxable transactions, right to a reduction)
Rank Group Plc v HMRC [2009] UKFTT 363 (TC) (Gambling and fiscal neutrality, now referred to Court of Justice of European Union)

Paul has been involved in most of the major tax avoidance cases, of which we have listed a selection below. The judgments in these cases will have a considerable impact on tax law and, depending on the outcome, the structure of UK VAT legislation may change. He is considered as 'the' expert in this field and 'the' person to consult on tax avoidance issues.

Case C-255/02 Halifax and others v CCE, Court of Justice of the European Communities (very first leading case on treatment of tax avoidance transactions in the context of VAT - acting for tax payer)
Case C-484/03 Bond House v CCE (Court of Justice of the European Communities) (leading case on interpretation of the Sixth VAT Directive and its application to transactions alleged to be associated with carousel fraud - acting for tax payer)
IDT v CCE (Moses J., 21 or 22 December 2004) (alleged avoidance case concerning off-shore arrangements in telecommunications sector; amount at stake is high - acting for tax payer)

Other important cases handling other aspects of VAT law:

C-309/06 Marks & Spencer Plc v HMRC (European Court of Justice, 2008) (zero rating, unjust enrichment)
C-363/05 JP Morgan & AITC v HMRC (European Court of Justice, 2007) (Sixth Directive, exemption, investment funds)
CCE v Zielinski Baker [2004] (House of Lords) (interpretation of zero-rating provisions of notorious complexity - acting for CCE)
Case C-369/04 Hutchison 3G and others v CCE (possibly biggest VAT case ever in terms of the amount at stake. Main issue is liability of the State to account for VAT - acting for tax payer)
Case C-452/03 RAL (Channel Islands) Ltd. and others v CCE (Court of Justice of the European Communities) (leading case on place of supply rules in Sixth VAT Directive - acting for tax payer)
GIL Insurance v CCE [2004] STC 961 (this is a very important case as it concerns the impact of the EC State Aid rules on indirect tax - acting for CCE)

He has appeared in every court which handles indirect tax cases: the VAT Tribunal, High Court, Court of Appeal, House of Lords and the European Court of Justice. In the latter, especially, he has been leading the teams in groundbreaking landmark cases.

Paul has dealt with all major 3-year capping cases since 1996 for the Commissioners of Customs & Excise.

Marks & Spencer v CCE [2002] STC 1036, [2004] STC 1 (European Court, Court of Appeal) (VAT; Customs and Excise being most probably the major 3-year capping case)

The cases mentioned below in which Paul was involved are frequently cited in other cases and which established Paul's reputation are:

R v Commissioners of Customs and Excise, ex parte Lunn Poly 1999 (Court of Appeal) (insurance premium tax; Customs and Excise)
Case C-172/96 CCE v First National Bank of Chicago [1998] ECR I-4387 (European Court) (acted for taxpayer)
Case C-260/95 CCE v DFDS [1997] ECR I-1005 (European Court) (acted for the taxpayer)
Case C-155/94 Wellcome Trust Ltd. v CCE [1996] ECR I-3013 (European Court) (acted for CCE)
Case C-4/94 BLP v CCE [1995] ECR I-983 (European Court) (acted for CCE)

Paul's Customs practice covers the full range of matters within this field from tariff classification to MTIC Fraud and has seen him appear in the European Courts, Supreme Court and both the Civil and Criminal Divisions of the Court of Appeal.

Major cases include:

Afton Chemicals v HMRC (Case C-517/07 European court of Justice) (reference to the ECJ on compatibility of domestic legislation with Council Directive 92/81/EC on excise duties on mineral oils and Council Directive 2003/96/EC on taxation of energy products and electricity - acted for the tax payer)
Bond House v HMRC (Case C-484/03 European Court of Justice) (leading case on interpretation of the Sixth VAT Directive and its application to transactions alleged to be associated with carousel fraud - acted for the tax payer)
Sony Computer Entertainment Europe Plc v HMRC (Supreme Court) (binding tariff information, withdrawal of a decision - acted for the tax payer)
Tomy UK v HMRC (Court of Appeal) (acted for the tax payer)
Regina v Hayward (Court of Appeal - Criminal Division) (excise duty on cross frontier supply of alcohol from bonded warehouse - acted for the tax payer)
Grace Construction v HMRC (VAT & Duties Tribunal) (tariff clarification of imported impermeable membranes used for construction - acted for the tax payer)

In addition to the above Paul Lasok QC has appeared in numerous MTIC matters for the tax payer disputing the substantive facts in the VAT & Duties Tribunal as well as appearing in the Administrative Court on a number of challenges to HMRC decisions by way of judicial review. The cases include:

Calltel & Opto Telelinks (Europe) Ltd v HMRC (VAT & Duties Tribunal)
Livewire Telecom Ltd v HRMC (Administrative Court)
Evolution Export Trading Ltd v HRMC (Administrative Court)

ADVISORY

Paul has advised some big names such as LA Fitness, Merrill Lynch, JP Morgan Chase, British Telecom, Association of Investment Trust Companies, O2, Vodafone and T-Mobile, Centrica, Rank Group, Scottish & Newcastle, Avon, WH Smith and Chelsea F.C.

The top accountancy firms such as Deloitte, KPMG and PricewaterhouseCoopers all instruct Paul on a regular basis and turn to him for generic advice. In addition, he has advised Customs & Excise and tax payers on actual and proposed VAT legislation.

PREVIOUS EXPERIENCE

1985-1987 private practice in Brussels, specialising in European Community law;
1980-1985 legal secretary to Advocate-General J-P Warner and Advocate-General Sir Gordon Slynn, Court of Justice of the European Communities which included drafting the Advocate-General's Opinions in cases before the European Court. Areas covered included administrative law, agriculture, Brussels Convention, competition, customs law, free movement of goods, free movement of persons, freedom to provide services, industrial and commercial property, right of establishment, social security, State aids, taxation;
1979 trainee, Legal Service of the Commission of the European Communities (October to December);
1977-1979 pupillage in London (October 1977 to July 1979)