Peter Mantle

MA (Oxon) LLM (Cantab)
Call date: 1989

Summary

Experience and Clients

Peter has a breadth and depth of experience and expertise in the field of VAT and indirect taxation unsurpassed at the junior bar. In terms of litigation, this is reflected in over 50 reported VAT cases in Simon's Tax Cases, as well as many appearances in the specialist Tribunals. Peter appeared in the first VAT case in the Upper Tribunal in June 2009. His practice also includes judicial reviews, human rights claims and direct tax. He brings skills acquired across a broad range of civil litigation and honed in the tax field. He brings insights gained from representing both private clients and HMRC.

Recent Major VAT Cases

  • AMEX Property Services Ltd v HMRC; High Ct -  Jan 09 - single/multiple supply - whether several service elements single supply -  management type services, place of supply, whether supplied in UK and liable to VAT
  • John Wilkins (Motor Engineers) Limited  v HMRC [2009] UKUT 175 (TCC) leading case on statute-based claims for compound interest - the first case in the Upper Tribunal (Tax & Chancery Chamber)
  • Case C-201/08 Plantanol GmbH & Co. KG v Hauptzollamt Darmstadt (ECJ) promotion of biofuels and replacement of tax exemptions relating to biofuels
  • FJ Chalke Ltd v HMRC [2009] EWHC 952(Ch); leading case on VAT and compound interest - awaiting judgment on appeal from Court of Appeal
  • HMRC v Weight Watchers (UK) Ltd  [2008] STC 2313; Court of Appeal; - leading case on single/multiple supplies
  • HMRC v EB Central Services Ltd and another  [2008] STC 2209; Court of Appeal - leading case on obligation to interpret VATA 94 in conformity with EC law and limitations on conforming construction
  • Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën [2009] STC 45; ECJ (Written Observations) - accounting for VAT; rounding
  • R (oao Silicon Graphics Finance SA) v Revenue and Customs Commissioners [2008] STC 1928; Admin Court - Judicial review, application of extra statutory concession to VAT repayment claim
  • Marks & Spencer plc v Revenue and Customs Commissioner [2008] STC 1408 and [2009] STC 452; ECJ, House of Lords - The culmination of major litigation concerning the 3 year cap, unjust enrichment and major principles of EC law including 2 references to the ECJ

Other Recent Major Tax and Duty cases

  • Direct Tax: PAYE: R (oao Oriel Support Services Ltd) v HMRC, CA and  Admin Ct [2009] STC 1397: Support services company, liability to pay PAYE income tax
  • Excise Duty: Anglo Overseas Limited v HMRC Decision E 01090, Feb 08, Duty suspension, liability under guarantee, assessments

Junior Counsel to the Crown, A-Panel