Tax Law

Monckton Chambers can lay claim to having the largest team of indirect tax law specialists at the Bar, with an unrivalled breadth of experience.  Chambers routinely acts for both the taxpayer and Her Majesty’s Revenue and Customs (HMRC) and one of our greatest strengths is our ability to put together the right teams for the right cases.

Members combine specialist knowledge of Value Added Tax (VAT) and other indirect taxes with extensive expertise in EU, human rights and public law, which have for many years formed the bedrock of our reputation for excellence.

VAT

Members of Monckton Chambers have represented taxpayers and HMRC in the VAT & Duties Tribunal/First-tier Tribunal (Tax Chamber), High Court/Upper Tribunal (Tax and Chancery Chamber, Court of Appeal, House of Lords/UK Supreme Court and the European Court of Justice in dozens of leading cases.

Members also have experience of judicial review applications, for which Chambers’ acknowledged expertise in both indirection taxation and public law is invaluable.

Specific areas of expertise include:

  • Assessments and penalties
  • Exemptions and zero-rating
  • Input tax and partial exemption
  • Multiple/single supplies
  • Place of supply
  • Remedies, repayment and restitution of overpaid VAT and compound interest
  • Special schemes
  • Abusive practices
  • VAT-related judicial review
  • Vouchers, customer loyalty schemes
  • MTIC fraud

Direct Tax

Specific areas of expertise include:

  • Tax Avoidance
    • Including general Anti Abuse Rule
    • Residence and Domicile
    • Groups and Consortia
    • Transfer pricing
    • Employment taxes including PAYE and Social Security
    • Employment/ Self- employment status
    • Private Equity
    • Tax planning for businesses and individuals
    • Land Taxation
    • Stamp Taxes
    • International Taxation
    • European Law and Direct Tax
    • Human Rights and Direct Tax

Customs Duties

Specific areas of expertise include:

  • Tariff classification
  • Preferential customs treatment
  • Inward/outward processing
  • Community transit
  • Tariff quota

Excise duties

Specific areas of expertise include:

  • Alcoholic liquor
  • Tobacco
  • Hydrocarbon oil
  • Other related matters such as;
    • Production
    • Processing
    • Holding
    • Movement of excise goods
    • Approval and registration of traders, warehouse keepers and tax warehouses.

Environmental & Other Taxes

Specific areas of expertise include:

  • Aggregates Levy
  • Air Passenger duty
  • Anti-dumping duty
  • Climate change levy
  • Landfill Tax