Andrew Macnab

Andrew appears regularly in VAT, customs duties, excise duties cases and indirect taxation cases in the specialist tax tribunals, and in related claims for restitution in the Senior Courts. He is mainly instructed by the Crown and was appointed Junior Counsel to the Crown (A Panel) in March 2010. He also advises private clients on VAT matters, most of which are resolved without recourse to litigation.

Recent notable cases include:

• Littlewoods Retail Ltd and others v HMRC [2010] STC 2072; [2011] STC 171; [2014] EWHC 868 (Ch) (Chancery Division)
• MG Rover Group Ltd v HMRC [2014] UKFTT 327 (TC) (First-tier Tribunal)
• The Way Ahead Group Ltd v HMRC [2014] UKFTT 178 (TC) (First-tier Tribunal)
• McCarthy and Stone (Developments) Ltd v HMRC [2013] UKFTT 727 (TC); [2014] BVC 504
• Leeds City Council v HMRC [2014] STC 789 (Upper Tribunal)
• DPAS Ltd v HMRC [2013] UKFTT 676 (TC) (First-tier Tribunal)
• Online Filing appeals (L H Bishop Electric Co Ltd, Sheldon, Tay and Brinklow Marina Ltd v HMRC) [2013] UKFTT 522 (TC) (First-tier Tribunal)
• Investment Trust Companies (in liquidation) v HMRC [2012] STC 1150, [2013] STC 1129 (Chancery Division)
• Chubb Ltd v HMRC [2013] UKFTT 579 (TC) (First-tier Tribunal)
• Carlsberg UK Ltd v HMRC [2013] UKFTT 573 (TC)(First-tier Tribunal)
• Spotting the Ball Partnership v HMRC [2013] SFTD 1004 (First-tier Tribunal)
• Carlsberg Ltd and another v HMRC [2012] STC 1140 (Court of Appeal)
• Photron Europe Ltd v HMRC [2012] STC 2475 (Upper Tribunal)

Andrew is currently instructed by HMRC in relation to numerous High Court claims concerning restitution of overpaid VAT, under-claimed input tax and compound interest.  The most significant of these are

• Littlewoods Retail Ltd and others v HMRC [2010] STC 2072; [2011] STC 171; [2014] EWHC 868 (Ch) (Chancery Division) ;
• Investment Trust Companies (in liquidation) v HMRC [2012] STC 1150, [2013] STC 1129 (Chancery Division)

Andrew has a strong litigation background.  Between 1990 and 2004, he acted regularly for solicitors accused of professional negligence, receiving instructions from the Solicitors Indemnity Fund via its panel solicitors in more than 250 matters.  He was listed in the Legal 500 as a leading professional negligence junior.

He has acted in numerous commercial disputes, none of which is reported, including –

• A dispute between a UK company and a German competitor over alleged breaches of German unfair competition law and the German Civil Code, arising from alleged conspiracy to poach staff and customers)
• a dispute between former business collaborators over rights to business opportunities, company property, internet domain names, etc. in the context of forestry investment products and tropical hardwood plantations;
• a dispute over ownership of London Welsh Rugby Club and the circumstances in which the defendant acquired it;
• a dispute over the adequacy of cathodic protection on an oil pipeline
• various contractual disputes between government departments and suppliers

He acted on a regular basis for the (now dissolved) Residuary Milk Marketing Board in arbitrations and litigation against whole milk and low fat milk producers. Claims involved elements of EC law (in both commercial law and public law contexts), domestic contract law, competition law and statutory interpretation.

Andrew is recommended as a leading junior in EU/Competition Law by Legal 500

Andrew advises private clients regularly in relation to domestic and EC competition law issues, including Chapter I/Article 81 and Chapter II/Article 82, leniency applications, cartel investigations, telecommunications, mergers and State aid.

He acted for the Consumers’ Association in Burgess v Office of Fair Trading [2005] CAT 25, the first case in which the Consumers’ Association intervened in an appeal to the Competition Appeal Tribunal and for the claimant in Network Multimedia Television Ltd v Jobserve Ltd, the first case in which a UK court granted an interim injunction to restrain a contravention of the Chapter II prohibition under the Competition Act 1998.

Much, if not all, of Andrew’s current and recent practice has involved EU law issues, in one form or another. Andrew has appeared in a number of cases raising “pure” or specialist issues of EU law, the most recent being Conex Banninger v European Commission [2010] EWHC 1978 (Ch), [2011] EuLR. 100 (concerning whether a claimant was entitled to declarations from the High Court against the European Commission that the claimant could be under no liability under the doctrine of economic continuity for a predecessor’s infringement of Article 101 TFEU)

Andrew has acted for the Commissioners of Revenue and Customs in relation to a number of (proposed and actual) claims for judicial review brought by taxpayers.

Between 2005 and 2007, Andrew working closely with OFWAT and DEFRA in relation to the implementation of the Water Supply Licensing (WSL) regime introduced by the Water Act 2003.

He has continued to advise in relation to water regulation, including issues of competition law and compliance with licence conditions and service standards.

Tax: Indirect Tax: “Very approachable and client-focused.” – Chambers UK, 2019

Leading junior in Tax: Corporate and VAT: ‘‘He specialises in VAT, duties and indirect taxation.’’ – Legal 500, 2018

Tax: Indirect Tax: “He is great. A proper fighter.” – Chambers UK, 2018

Leading junior in Tax: Corporate and VAT: ‘‘A great choice for complex VAT cases.’’ – Legal 500, 2017

Tax: Indirect Tax: “He’s a great paper advocate and has a very nice writing style.” – Chambers UK, 2017

Leading junior in Tax: VAT: “Technically strong and very approachable.” – Legal 500, 2016

Tax: Indirect Tax: “A consummate practitioner with great in-depth knowledge.” – Chambers UK, 2016

“Clear, precise, effective and pragmatic.” Leading Junior in Tax VAT Law. Legal 500, 2015

Tax: Indirect Tax: “He is very experienced at working with government.” – Chambers UK, 2015

‘One of the best senior juniors for indirect tax litigation, a technically rigorous advocate.’ Andrew Macnab is listed as a leading Junior in Tax: Corporate and VAT Law. Legal 500, 2014

‘Recognised for his expertise in EU law.’ Andrew Macnab is listed as a leading Junior in EU and Competition Law. Legal 500, 2014

Under Tax: Indirect Tax: Focuses on VAT, excise and customs duties as well as other indirect taxes. “Offers clear and concise commercial advice.”Chambers UK, 2014

Andrew Macnab is listed as a leading Junior in EU and Competition Law. Legal 500, 2013

Andrew Macnab is listed as a leading Junior in Tax: Corporate and VAT Law. Legal 500, 2013

Andrew Macnab is a recommended leading junior in EU and Competition Law. Legal 500, 2012

Andrew Macnab is a recommended leading junior in Tax: Corporate and VAT Law. Legal 500, 2012

Tax: Corporate & VAT recommends Andrew Macnab as a leading junior. Legal 500, 2011

Under EU and competition the Legal 500, 2010 states that Andrew Macnab is ‘excellent, very commercial and straight to the point’.

Bellamy & Child: Materials on European Community Law of Competition, Oxford University Press (2008 to date)

Introduction to EU Competition Law (ed. Willis), Informa, 2005 (chapter on private enforcement of competition law claims)

EU Competition Law self-study series, Informa, 2005, 2006 (enforcement of competition law claims)

Lloyd’s Law Reports: Professional Negligence, 1999 to 2003 (contributing editor)

Qualifications

• Downing College, Cambridge (1981 – 1985)
• BA (law) (1984) MA (1988)
• LLM (international law) (1985)
• Scholar of Downing College
• Arnold McNair Scholar in International Law (1984)
• Whewell Scholar in International Law (1985)
• Clive Parry Prize for International Law (1985)

Publications

• Bellamy & Child: Materials on European Community Law of Competition, Oxford University Press (2008 to date)
• Introduction to EU Competition Law (ed. Willis), Informa, 2005 (chapter on private enforcement of competition law claims)
• EU Competition Law self-study series, Informa, 2005, 2006 (enforcement of competition law claims)
• Lloyd’s Law Reports: Professional Negligence, 1999 to 2003 (contributing editor)

Professional Memberships

• VAT Practitioner’s Group (London Chapter)
• Revenue Bar Association.
• Competition Law Association
• Professional Negligence Bar Association
• Bar European Group
• Combar
• Administrative Law Bar Association