“Extremely efficient, polite and clear in his advice.”
Chambers UK 2014
Peter has a breadth and depth of experience and expertise in the field of VAT unsurpassed at the junior bar.
He is regularly instructed by accountants and solicitors to advise clients in many sectors, and is entrusted by HMRC with advice on major issues. Peter has helped private clients with a great range of VAT issues, from Assessments to Zero-rating and “Earns praise for his effective client manner in VAT cases” and “expertise in EU law” (Chambers UK 2014).
Peter has litigated over 70 important VAT cases (reported in Simon’s Tax Cases). He also has many successful appearances in the specialist tax tribunals and experience in all appeal courts and the European Court of Justice. He has earned “a strong reputation” through his frequent involvement in significant VAT cases (Chambers UK).
Peter brings skills originally acquired across a broad range of civil litigation and honed in the tax field, including valuable insights gained from representing both private clients and HMRC. Peter appeared in the first VAT group litigation tried by the High Court and Court of Appeal
His tax practice includes tax judicial reviews, human rights based claims, excise duty and other indirect taxes and direct tax.
- Recent / Major Cases
- Littlewoods Retail Ltd v HMRC  EWHC 868, High Ct;  STC 1714, Court of Justice of European Union (CJEU)– lead case on recovery of compound interest on overpaid VAT
- Standard Chartered Plc v HMRC  UKFTT 316 (TC) – VAT grouping – which company entitled to recover overpaid VAT
- Southern Cross Employment Agency Ltd  UKFTT 088 (TC), First-tier Tribunal (FTT) – HMRC recovery assessment over-turned because claim for overpaid VAT had been validly compromised
- MDDP  STC 699, CJEU – scope of education exemption and input tax deduction where national law wrongly treats supplies as taxable
- Dixons Retail Plc  STC 375, CJEU – lead case deciding that retailers’ sales are subject to VAT where credit cards are fraudulently used to pay for goods
- MCO Capital Ltd v OFT CCA/2012/0015 – revocation of consumer credit licence – OFT’s first anti-money laundering penalty against payday lender upheld
- The Open University v HMRC  UKFTT 326 (TC), FTT – supplies by BBC to OU –scope of education exemption – whether BBC was a body governed by public law
- HMRC v Total Technology Ltd  STC 681, Upper Tribunal (UT) – lead case on proportionality and penalties for late VAT returns & payments
- HMRC v Noor  STC 998, UT – lead case on whether First-tier Tribunal has jurisdiction to hear taxpayers’ claims based on legitimate expectation
- Grattan plc v HMRC  STC 502, CJEU;  STC 2342, UT – VAT treatment of agents’ commission – whether price reduction after chargeable event – principles applicable to making references to ECJ in VAT cases – no retrospective reduction of taxable amount
- R oao Capital Accommodation Ltd v HMRC  STC 303, UT – adjustment for errors in VAT returns – meaning of error – whether time limits applied – ability to recover overpaid VAT
- Khan v HMRC  STC 2281, UT – compulsory registration – correct approach to establishing turnover threshold on transfer of going concerns – time limits for assessments
- Banca Antoniana  STC 526, CJEU – EU principle of effectiveness – enforceability of time limits on recovering overpaid VAT where taxpayer still exposed to new claims by its customers
- John Wilkins (Motor Engineers) Limited v HMRC  STC 1371, Court of Appeal;  STC 2418, UT – leading case on statute-based claims for compound interest under VATA 94 – the inaugural case in the Upper Tribunal (Tax & Chancery Chamber)
- HMRC v Bryce  STC 903, UT – single/multiple supply – land exemption
- Danfoss  STC 1651, CJEU – lead case on VAT repayment claims by recipients of supplies
- Macdonald Resorts Limited  STC 412; CJEU – holiday accommodation – sale of timeshares – identification of chargeable event – time/place of supply
- EMI Group Ltd  STC 2609, CJEU – lead case on taxation of free gifts and samples
- AMEX Property Services Ltd v HMRC  STC 1023, High Ct; – single/multiple supply – management type services – whether supplied in UK and liable to VAT
- FJ Chalke Ltd v HMRC (VIC Group Litigation)  STC 1640, Court of Appeal – the first VAT group litigation to proceed to trial – leading case on common law remedies for breach of VAT Directives
- VAT & Customs Law
Peter is frequently instructed in tax litigation. He also advises clients on solutions to a variety of indirect tax issues and in connection with disputes with HMRC.
Peter initially made his name by representing HMRC and still regularly appears for them as a government A panelist. He was counsel to HMRC in the first VAT Group Litigation.
Peter now regularly receives instructions on behalf of taxpayers, both to advise and in relation to disputes, including from top 10 accountancy firms.. He is often instructed to appear against the leading VAT silks achieving a number of notable victories. He recently won for Southern Cross Employment Agency, successfully challenging a recovery assessment made by HMRC, on the grounds that the original claim had been validly compromised.
Peter has worked for his clients, amongst other areas, on assessments, exemptions, input tax deduction and partial exemption, single/multiple supplies, claims for overpaid tax (including time-limits, unjust enrichment and interest), penalties, place of supply, registration, security requirements, unfair treatment of taxpayers, zero-rating, and avoidance.
He has advised and handled disputes in cases across sectors such as construction, education, energy, health, financial services, food, land and property, health care, labour providers, publishing, retailing, transport, travel agents and holidays, telecommunications and internet services, and welfare services.
He is often instructed in matters involving new or difficult points of law, arising out of the EU VAT Directives or construction of UK legislation. He also has acumen advising on more everyday situations and problems.
He regularly represents clients in VAT cases in the specialist tax tribunal, where he brings to bear great his specialist experience and expertise, and skills cross-examining witnesses initially developed outside the tax area across a wide range of civil litigation. He is experienced in litigation involving questions of fact requiring the ability to handle extensive evidence (documents and witnesses).
Peter is a regular advocate in cases which require further appeals to the Upper Tribunal and Court of Appeal, often in high value, legally complex cases.
In addition Peter often represents clients in judicial reviews involving HMRC, including equal treatment cases and human rights cases. Civil actions against HMRC in the High Court, and some criminal defence work involving VAT, have also featured in Peter’s practice.
He represents clients in the European Court of Justice. Peter benefits from insights based on his and Monckton’s wider appreciation of EU law and its general principles and he frequently handles complex EU points.
Peter has experience in excise cases (including a 10 day excise hearing before the First-tier Tribunal, representing a duty guarantor, in 2010). He has advised on Insurance Premium Tax and appeared in IPT appeals. He has also dealt with stamp duty/SDRT.
- Commercial / Consumer Credit
Peter has experience advising on consumer credit and related legislation and representing clients in civil actions and in some criminal proceedings under the 1974 Act.
He has acted for major lenders, including HSBC and Nationwide, as well as a variety of smaller lenders and traders involved in consumer credit transactions. He has given advice in relation to terms of regulated agreements, including hire purchase, conditional sale and running account credit agreements, licensing (including representations to the OFT), advertising and quotations.
In 2013 he represented the OFT in a major consumer credit licence revocation and money laundering penalty case involving payday lending (MCO Capital Ltd v OFT CCA/2012/0015).
- Human Rights Law
Peter has appeared and advised in a number of human rights cases, particularly, but not exclusively, in the indirect tax field.
His experience includes issues in relation to “retrospective” time limits, alleged infringements of the right to property, requirements to pay tax demands before tribunal proceedings can be commenced, and matters relating to the right to a fair hearing, including standovers pending criminal proceedings and the initial challenges to the independence of VAT & Duties tribunal under Article 6.
A number of cases outside the tax area include matters involving the protection of family businesses from local authority action.
- What the Directories Say
”A good strategic thinker in large-scale litigation.” Leading junior in Tax VAT Law. Legal 500, 2015
Tax: Indirect Tax: “Very thorough and well prepared.” – Chambers UK, 2015
Under Tax: Indirect Tax:Earns praise for his effective client manner in VAT cases. He has expertise in EU law and has acted for HMRC in major VAT group litigation orders. He also advises private clients. “Extremely efficient, polite and clear in his advice.”Chambers UK 2014
Peter Mantle is listed as a leading Junior in Tax: Corporate and VAT Law. Legal 500, 2013
“Peter Mantle frequently appears in VAT Specialist Tribunals and cases. He recently appeared in the well-publicised Littlewoods retail ECJ case, which centred around the question of whether or not taxpayers can recover compound interest on overpaid VAT.” Chambers UK, 2013
Peter Mantle is a recommended leading junior in Tax: Corporate and VAT Law. Legal 500, 2012
VAT and indirect taxation specialist Peter Mantle has been involved in various significant matters, none more so than a series of compound interest cases arising from the first ever VAT group litigation to make it to trial. This high-value dispute has involved the Court of Appeal, the ECJ and the Upper Tax Tribunal. – Chambers UK, 2012
Recommended in Tax: Indirect Tax by Chambers UK, 2011“Peter Mantle represents both private clients and HMRC and has a strong reputation. He has appeared in over 50 reported VAT cases, and was recently involved in FJ Chalke Ltd v HMRC, a compound interest group litigation, which was the first of its nature to go to trial.”
Under Tax: corporate and VAT the Legal 500, 2010 states that “of the juniors, the very user friendly and clever Peter Mantle is well regarded.”
Chambers UK, 2010 states that “Peter Mantle has earned a “phenomenal reputation” for his HMRC work. He has appeared in numerous big cases, with peers commenting that he is “in and out of the VAT tribunal all the time.” He has an impressive 40 reported VAT cases.”
- Additional Information
MA (Oxon) LLM (Cantab)
Member of the A Panel of the Attorney General’s panel of counsel, first appointed 2005
Regular Contributor of articles to the Tax Journal and contributor to De Voil’s Indirect Tax Intelligence
VAT Practitioners Group
Revenue Bar Association