Frank spreads his time between the UK and Ireland according to clients’ needs. Due to the nature of tax litigation in Ireland a significant part of his practice concerns in-camera hearings in respect of which no written judgments are given.
A considerable aspect of Frank’s practice involves advisory work where the client’s needs are best served by avoiding or minimising litigation. That said, litigation is becoming increasingly difficult to avert and the below represent a selection of the matters in which Frank is instructed.
Cases
Frank is currently involved in:
- London Borough of Ealing – Appeared unled before the Court of Justice in a case which found the UK VAT Act in breach of EU law;
- Cussens and Brosnan v Inspector of Taxes – Appeared before the Court of Justice in a case concerning the abuse of rights doctrine and its interaction with the principle of legal certainty;
- Colaingrove v HMRC – Appearing unled in lead case on the taxable status of Non-FOBTs in the wake of Rank;
- Bookfinders Ltd v Revenue Commissioners – Appearing unled in a statutory appeal pending before the Irish Court of Appeal in respect of the VAT rate applicable to teas and coffees and hot take away food under Irish law;
- Florence Carey v A Firm – An Irish High Court case regarding the application of the Mutual Assistance Directive. (Frank has appeared in all of the Irish cases in respect of Revenue Powers to obtain documentation from third parties);
- A claim by a UK bank for repayment of several tens of millions of pounds of overpaid tax;
- An appeal by a pharmaceutical multinational in relation to the VAT implications of trasfer pricing;
- An in camera appeal concerning the CGT and CAT treatment of the disposal of shares in a private company;
- Stanley v Revenue Commissioners – an appeal to the Irish Court of Appeal in respect of the time-limits which apply to the raising of CAT assessments;
Frank has recently worked on:
- The Wellcome Trust Ltd v HMRC
- Brother v HMRC – Appeared unled in this successful classification appeal regarding the customs classification of multi-function machines;
- Halle Concerts Society v HMRC – Appeared unled in this successful appeal against the refusal of the philanthropic exemption;
- Vital Nut v HMRC – Appeared unled in this Upper Tier Tribunal appeal regarding the customs classification of osmotically dehydrated fruit;
- South African Tourist Board v HMRC – an appeal to the Upper Tribunal on the question of whether the Appellant is engaged in economic activity;
- S&I Electronics v HMRC – an appeal to the Upper Tribunal in respect of Kittel-type assessments raised on a dealer of mobile phones;
- Viera v Revenue Commissioners – A Supreme Court appeal concerning the power to raise VAT assessments;
- Revenue v A Firm – An appeal pending before the Irish Supreme Court in respect of the Revenue’s powers to obtain client information from a firm of solicitors;
- A multi-million pound appeal in respect of the right to deduction in a financial service transactions.
- Appeared unled in a successful multi-million poundeuro appeal in relation to the scope of the Irish education exemption;
- Sandwell Metropolitan Borough Council v HMRC – Appeared unled in this successful appeal as to whether the Appellant’s services in respect of memorials for deceased were an exempt letting of immovable goods;
- HMRC v Paul Newey (T/A Ocean Finance) – agreeing the terms of the reference by the FTT to the Court of Justice
- South African Tourist Board v HMRC – Successful Upper Tribunal appeal concerning whether the Appellant’s supplies amounted to economic activity;
- Last Passive v Revenue Commissioners – Appeared unled before the Court of Appeal in respect of this input tax appeal;
- Revenue v A Firm – First Irish High Court Judgment considering the implications of the Revenue Commissioners’ powers under section 902A TCA 1997;
- An in camera hearing concerning a £20m assessment raised on a taxpayer in respect of an alleged tax avoidance scheme;
- An in camera hearing concerning the extent to which charities make taxable supplies;
- LMcL v JD [2009] 4 IR 123 – An Irish High Court case in which the applicant challenged the Court’s jurisdiction to order the disclosure of certain bank accounts;
