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Curriculum Vitae
Summary
All specialist areas
Direct Taxes
Employment Law
VAT
Additional Information
  • What the Directories Say

Raymond Hill

BA (Jurisprudence), First Class Honours – University College, Oxford LL.M in European Legal Studies with Distinction – University of Exeter
Call date: 1992

Summary

Raymond specialises in VAT and Direct Tax, as well as the pensions aspects of Employment Law. He appears regularly before the First-tier Tribunal (Tax Chamber) and the Employment Tribunal, both in London and in Tribunals sitting everywhere between Truro and Edinburgh. He has also appeared in cases in the Employment Appeal Tribunal, High Court and Court of Appeal, as well as being instructed in 22 cases before the European Court of Justice in Luxembourg.

Raymond is a member of the Attorney General's A Panel of Junior Counsel for the Crown, which means that he is regularly instructed by HMRC, the Treasury Solicitor and other Government Departments. However, he also acts for Appellants, whether they be private individuals, small firms or multinational companies.

Raymond's particular skills lie in the detailed preparation of cases with complicated facts and the clear presentation of technical legal arguments in pleadings and written submissions, as well as orally in Court. He enjoys meeting new clients in conference and is happy for solicitors and accountants to call him and discuss any questions or points which they have.    

Major Cases

VAT

  • Raymond has been involved in two of the leading cases on abuse of rights; Weald (Court of Appeal) and Part Service (European Court of Justice);
  • He has also been involved in two important ECJ cases on the operation of the Lennartz mechanism of up-front input tax deduction: Wollny and Land en Tuinbouw;
  • Raymond represented the United Kingdom in the ECJ in J.D. Wetherspoon case on rounding of output tax;
  • Raymond has also been involved in the two leading ECJ cases on the exemption for special investment funds; Abbey National and J.P. Morgan;
  • Similarly, he has been involved in two leading ECJ cases on the scope of the gambling exemption; United Utilities and Tiercé Ladbroke;
  • Furthermore, he has been involved in important cases on recovery of input tax on cars (Royscot and Upton), the zero-rating of foods (Procter & Gamble) and the VAT status of universities (University of Cambridge), as well as penalties (Ceramika Paradyz and K-1) and place of supply (Gillan Beach and RCI).

Direct Tax

  • Raymond has represented the United Kingdom in the two leading cases on cross-border tax treatment of charities; Stauffer and Persche.
  • He has also represented the United Kingdom in two of the leading cases on cross-border tax treatment of groups of companies; Oy Esab and Fortum;
  • He was counsel for HMRC in the "Richard and Judy" case regarding deduction of agents' fees from the taxable income of TV presenters.

Employment Law

  • Raymond has acted as junior for the Secretary of State over the whole of the Preston and Matthews claims brought by part-time workers seeking access to pension schemes;
  • He has also appeared before the ECJ in the Impact case on the Fixed-Term Workers' Directive.

Raymond is also a member of the Attorney General's A Panel of Junior Counsel to the Crown