Melanie Hall QC

QC BA (Dunelm)
Call date: 1982 Silk: 2002

Summary

Melanie Hall has been an acknowledged leader in the field of VAT and Customs duties for many years, having appeared in some of the most high profile and landmark cases. She is highly regarded by the European Court of Justice, the House of Lords, Court of Appeal, High Court and VAT Tribunals, having acted in cases such as Wellcome, Midland Bank, Abbey National, Eastbourne, EDS, Beynon and Dollond & Aitchison. She is a tenacious and well-respected advocate with a particular reputation for rigorous cross examination, thorough legal research and effective and persuasive presentation. She is also respected for her ability to communicate complex points of law to both clients and courts with simplicity and clarity. Her background as a commercial litigator and a Community Law specialist is particularly valued by clients.

In addition to VAT, Melanie has conducted high profile litigation in other fields, including commercial litigation and employment.

Major Cases

  • RCI: Timeshare exchange; subscription fees; place of supply; double taxation; property
  • Weald Leasing: Halifax and abusive practices
  • Mobilx, Calltel and Blue Sphere: MTIC fraud
  • Vodafone: Top Up Cards, face value vouchers
  • Newcastle United FC: agency fees
  • Boots the Chemist: retail schemes
  • Mayflower Theatre Trust: input tax attribution
  • Abbey National: TOGC, input tax
  • The Wellcome Foundation: input tax on share sales
  • Gregg: the medical care exemption
  • Vodafone: judicial review and face value vouchers
  • Compass Contract Services: catering
  • EDS: VAT treatment of call centres
  • Beynon: the scope of the VAT exemption for medical care, Card Protection Plan 
  • Dollond & Aitchison: import VAT and customs duties
  • Midland Bank: VAT treatment of overheads
  • Southern Primary: input tax attribution
  • Church Schools Foundation: charities
  • Institute of Chartered Accountants: VAT treatment of regulatory bodies
  • Eastbourne: VAT treatment of unincorporated associations
  • Mirror Group and Kretztechnik: VAT treatment of share issues
  • Factortame: the largest ever Community Law damages action against the State