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Andrew practises principally in the areas of VAT, duties and indirect taxation, and in related private and public law. He also has wide experience in general civil/ chancery litigation, EU law, competition law, utilities regulation, professional negligence and public law.
He has been Junior Counsel to the Crown (A Panel) since March 2010.
Chambers & Partners and Legal 500 currently rate him as a leading junior in VAT/indirect taxation. During his years in practice, he has also been recommended as a leading junior by Legal 500 in professional negligence and competition law.
Andrew acts in VAT, excise duties, customs duties and other indirect taxation cases in the First-tier Tribunal, Upper Tribunal, High Court, Court of Appeal, Supreme Court and Court of Justice of the European Union. He has acted regularly for the Crown since 1996. In March 2010, Andrew was appointed Junior Counsel to the Crown (A Panel); in 2019 he was reappointed for a further 5 years. He has acted for HMRC in numerous high profile and test cases. Typically, he represents HMRC against a KC instructed by one of the Big 4 accountancy firms, in cases usually raising one or more principles of EU law (both general and VAT-specific). He also advises private clients on VAT and other indirect tax matters, almost all of which are resolved without recourse to the tribunal.
Recent notable cases include:
UK Supreme Court
Court of Appeal
Court of Justice of the European Union
Upper Tribunal (Tax and Chancery Chamber)
First Tier Tribunal (Tax Chamber)
“A very impressive, straight-talking and highly analytical barrister.” “He has huge knowledge and experience.” – Chambers UK
Andrew is and has been instructed by HMRC in relation to High Court claims for recovery of sums overpaid those claimants to their suppliers, following on from Investment Trust Companies (in liquidation) v RCC.
Andrew has a strong litigation background. 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:
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 advises private clients in relation to domestic and EC competition law issues, including Chapter I/Article 101 and Chapter II/Article 102, leniency applications, cartel investigations, telecommunications, mergers and State aid.
He acted for the Consumers’ Association in Burgess v Office of Fair Trading  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.
Andrew was formerly recommended as a leading junior in EU/Competition Law by Legal 500
Most, if not all, of Andrew’s practice involves EU law issues, in one form or another. Andrew has also appeared in a number of cases raising “pure” or specialist issues of EU law, the most exotic being Conex Bänninger v European Commission  EWHC 1978 (Ch),  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.
Most recently, he has been instructed by the Ministry of Justice in relation to threatened claims for judicial review concerning the Public Health (Coronavirus) (Protection from Eviction and Taking Control of Goods) (England) Regulations 2020. He also represented the Ministry of Justice in Just Digital Marketplace Ltd  EWHC 15 (QB) (08 January 2021), concerning whether enforcement agents could enter into valid Controlled Goods Agreements with judgment debtors remotely, without having entered the debtor’s premises.
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 subsequently advised in relation to water regulation, including issues of competition law and compliance with licence conditions and service standards.
Tax: Indirect Tax: “He is very good to work with and gives clear advice to his clients.” “All aspects of Andrew’s service impress from his ongoing communication and client service through to how he presents the case in court.” – Chambers UK, 2023
Leading junior in Tax: VAT and excise – Legal 500, 2023
Tax: Indirect Tax: “A very impressive, straight-talking and highly analytical barrister.” “He has huge knowledge and experience.” – Chambers UK, 2022
Leading junior in Tax: Corporate and VAT – Legal 500, 2022
Tax: Indirect Tax: “His advice is very thorough and structured. In court he’s very good at leading judges through a case.” – Chambers UK, 2021
Leading junior in Tax: Corporate and VAT: ‘‘Andrew has all the qualities needed from a junior barrister in this area. He is imaginative, looking for solutions from different angles, and finding them. Well respected by both HMRC and taxpayers.’’ – Legal 500, 2021
Tax: Indirect Tax: “Very thorough and structured in his approach, he’s very good at leading judges through their decision-making processes.””He is very approachable and clear in his advice.” – Chambers UK, 2020
Leading junior in Tax: Corporate and VAT: ‘‘Always efficient and approachable.’’ – Legal 500, 2020
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’.
Education: MA, LLM (Cantab)
Clive Parry Prize for International Law (University of Cambridge), (1985)
Bellamy & Child: Materials on European Community Law of Competition, Oxford University Press (2008 to 2014)
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)