Tarlochan Lall

Call 2010
Education
LL.B LL.M(Tax) CTA (Fellow)
Contact

+44 (0)20 7405 7211

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Tarl, a former solicitor turned barrister has been a tax lawyer since 1990.  He was a solicitor for 20 years in City firms DLA Piper and Charles Russell (as partner) before being called to the Bar in 2010 and joining Monckton Chambers in early 2011. Tarl’s experience includes advising businesses and their owners on all direct and indirect tax matters. As a barrister, he continues to advise on contentious and non-contentious matters and also advises on company law matters. Tarl has advocacy experience in the First-tier Tribunal, the Upper Tier Tribunal and the High Court without being led.  His experience includes advising on European and public law and professional negligence in the context of tax related matters.

  • Tarl is a fellow of the Chartered Institute of Taxation
  • He was appointed a member of the Attorney General’s C Panel in 2015.
  • Tarl was admitted to the Roll of Solicitors in Ireland in December 2017.
  • He was member of the VAT Experts Group set up by the European Commission in 2012 until 2016.

Tarl can accept instructions from professional advisers who can instruct barristers as well directly under the direct access scheme.  Tarl is happy to work with professional advisers for the best interests of the end client.

  • Tax Efficient Structuring

    Tarl’s experience includes advising on:

    • Structuring property transactions for direct taxes, VAT and stamp duty land tax
    • Buying and selling companies: advising companies and shareholders, including advice on corporation tax and capital gains tax and the use of different types of loan notes
    • Structuring business sales tax efficiently
    • Reorganisations and demergers (including exempt and s110 Insolvency Act demergers)
    • Private equity transactions and management buyouts, including management incentives and carried interests
    • Structuring of cross-border activity, including implication of thin capitalisation, transfer pricing, withholding taxes and the application of double tax treaties
    • Advising charities on the use of trading subsidiaries and property projects
    • Structuring Joint ventures
    • Structuring investment funds
    • The restructuring of a group of companies providing foreign exchange services throughout Europe and using intellectual property owned outside the European Union
  • VAT & Indirect Tax

    Tarl’s experience includes advising on:

    • VAT and property transactions
    • When a business should know its supply chain involves VAT fraud and the Kittel test
    • VAT treatment of international services and supplies of goods
    • Place of supply of services rules and impact of the 2011 Implementing Regulation and issues for branches and the mini one-stop-shop
    • VAT implications for contracts renegotiated to comply with the Payment Services Directive

    Recent VAT cases

    • PGPH Limited v HMRC [2017] UKFTT 782 (TC): whether option to tax for land supplies disapplied under anti-avoidance provisions
    • Revenue and Customs v C Jenkin and Son Limited [2017] UKUT 239 (TCC) – zero rating of supply of caravans or supply of accommodation; economic reality
    • Drinks Stop Cash & Carry Limited v HMRC [2016] UKFTT 730 (TC) – meaning of statutory records for the purpose of information notices issues by HMRC and whether information reasonably required.
    • Norseman Gold plc v HMRC [2016] UKUT 69 (TCC): whether holding company carrying on economic activity; supplies ‘for consideration’
    • Rolls Group & Others v HMRC [2015] UKFTT 404 – procedure; withdrawal of appeals
    • Market & Opinion Research International Ltd v HMRC [2015] UKUT 12 (TCC), [2015] STC 1205: costs; acting unreasonably in defending and conducting appeal proceedings.
    • Norseman Gold plc v HMRC [2014] UKFTT 573 (TC): whether holding company carrying on economic activity.
    • Global Telecoms Distribution plc v HMRC [2014] (HC12D04677): defending strike out application on claim for damages against HMRC.
    • Market & Opinion Research International Ltd v HMRC [2013] UKFTT 475 (TC): costs; acting unreasonably in defending and conducting appeal proceedings.
    • Market & Opinion Research International Ltd v HMRC [2013] UKFTT 779 (TC): the tribunal’s jurisdiction in a Fleming input tax claim was appellate not supervisory.
    • Sunlander Outdoor Products Limited v HMRC [2012] UKFTT 325 : contesting a strike out application
    • Anthony Murphy and Robert Horton v HMRC [2012] UKUT 44 (TCC) – excise duty; whether discontinuance of a business on its sale as a going concern by an administrator
    • J Wilkins & others and Lookers PLC v HMRC (2011) Court of Appeal – compound interest project (pupil to Peter Mantle)• Danfoss and Sauer Danfoss Case C-94/10 European Court of Justice – claim for damages for unlawfully levied VAT (pupil to Peter Mantle)
    • HMRC v Diana Bryce t/a The Barn [2010] UKUT – single/multiple supplies; supplies of land or services (pupil to Peter Mantle)
    • Carlsberg UK Limited & Inbev UK Limited v HMRC Upper tribunal – calculation of beer duty (pupil assisting Andrew Macnab)
    • Grattan PLC v HMRC First-tier Tribunal and application for permission to appeal against a reference to the ECJ (pupil to Peter Mantle)
    • Wheels Common Investment Fund Trustees Limited & Others v HMRC (2011) First-tier Tribunal – VAT exemption for fund management services (pupil assisting Paul Lasok QC)
    • VAT Implications of the ECJ’s judgment in Macdonald Resorts Ltd v HMRC (Case C-270/09) (pupil to Peter Mantle)
    • Advising directors in connection with assessments of VAT penalties based on alleged dishonesty
  • Direct Taxes
    • Corporation tax, income tax, capital gains tax
    • Corporate and individual residency
    • Tax treatment of corporate debt

    Recent direct tax cases

    • Wood (personal representative of Wood (deceased)) v HMRC [2016] UKUT 346 (TCC) – Human Rights and 20 year time limit for assessment
    • Wood (personal representative of Wood (deceased)) v HMRC [2015] UKFTT 282 TC – Human Rights and 20 year time limit for assessment
    • Appointed by the Court as joint expert on issues arising in connection with employee benefits trusts in family law proceedings.  Reporting to the Court and the parties, including providing detailed tax calculations to assist the court in establishing potential income tax and NIC liabilities as well as exposure to interest and penalties.

    Recent advisory work includes

    • Advising on the purchase of own shares by a private company
    • Reorganisation involving distribution in specie and company law advice on transfer of assets at book value
    • Advising in connection with s455 Corporation Tax Act 2010
    • Entitlement to judicial review of decisions of HMRC
    • Employment status of tutors and treatment of their services for VAT purposes
    • Control and management and UK permanent establishments of overseas companies
    • The application of the Ramsay principle in the context of direct tax planning
    • Whether a distribution by a liquidator was a disposal for CGT purposes
    • Tax treatment of a compensation award from proceedings in the European Court of Human Rights

    Experience includes advising on

    • Tax implications of settling a partnership dispute
    • Tax implications in a shareholders dispute (minority prejudice)
  • Employment Taxes & Employee Share Schemes
    • Appointed by the Court as joint expert on issues arising in connection with employee benefits trusts in family law proceedings.  Reporting to the Court and the parties, including providing detailed tax calculations to assist the court in establishing potential tax and related liabilities.
    • Joint share ownership scheme – settling documents, advising on tax implications and preparing and securing agreement of HMRC to the valuation of rights awarded
    • Structuring bespoke share schemes, including a joint share ownership scheme (JSOS), growth shares and nil paid share acquisition scheme
    • Settling documents for all forms of HMRC approved schemes, including EMI schemes, company share option plans, SAYE and share incentive plans
    • Employee Benefit Trusts: settling documents and related tax implications
    • Restructuring ‘underwater’ share options
    • Impact on share schemes of company reorganizations, sales and flotations
    • Preparing and agreeing with HMRC the value of shares in private companies for the purpose of share incentive schemes.
    • IR35 and managed service companies
    • Employment status
    • PAYE exposure for employers established outside the United Kingdom
  • Others, including Estate Planning, Stamp Duties, Share Valuation, Company Law, Shareholder dispute and Insolvency

    Recent work includes advising on:

    • Acting in a shareholders dispute involving allegations of unfair prejudice. Advising on company law matters.
    • Valuation of shares and interest in shares for the purposes of a joint share ownership scheme.
    • Valuation of shares in a private company in connection with a dispute with HMRC in relation shares acquired by directors
    • Valuation of shares in a private company for Inheritance Tax purposes
    • IHT – gift with reservation; US estate duty and exit tax charge
    • Whether family arrangements are caught by the IHT reservation of benefit rules
    • Professional negligence in connection with giving VAT and direct tax advice
    • Professional negligence action against tax advisers – prominent role in arbitration proceedings
    • Dispute with HMRC’s share valuation division on the valuation of shares in a private company and entitlement to discount in the valuation of the shares
    • The ban on paying cash for metal and the new Scrap Metal Dealers Act 2013
    • Advising on legal professional privilege

    Recent cases

    • D Booth and others v  C K F Booth and others [2017] EWHC 457 (Ch)
    • HSBC Holdings PLC and The Bank of New York Mellon Corporation v HMRC [2012] UKFTT 163 (TC) – SDRT; whether stamp tax charges compliant with EU law
    • Contesting statutory demands
    • The Queen on the application of IG V The London Borough of Croydon [2015] EWHC 649 (Admin) – judicial review concerning an age assessment
  • What the Directories Say

    “The ‘personable and responsive‘ Tarl Lall … is hailed for providing ‘proactive and high-quality advice‘.” – Chambers UK, 2009

  • Publications
    • What if there is no Brexit deal – the issues of interest for those who continue to trade with the EU – Tax Adviser Magazine September 2018
    • What if there is no Brexit deal – the main consequences for VAT – Tax Adviser Magazine September 2018
    • Avoiding the post-Brexit freeze – Tax Adviser Magazine August 2018
    • Fortyseven Park Street Limited v HMRC De Voil Indirect Tax Intelligence March 2018
    • ING Intermediate Holdings Limited v HMRC – De Voil Indirect Tax Intelligence February 2018
    • Henry VIII Powers – Monckton Brexit Blog October 2017
    • Zero-rating of construction works on existing buildings – De Voil Indirect Tax Intelligence August 2017
    • Comment on HMRC v SAE Education Ltd – De Voil Indirect Tax Intelligence May 2016
    • ‘Reviewing VAT in the digital economy’ – LNB October 2015
    • Comment on HMRC v Rank [2015] UKSC 48 –  De Voil Indirect Tax Intelligence August 2015
    • Comment on the Court of Appeal’s  decision in Littlewoods v HMRC [2015] EWCA 515 – De Voil Indirect Tax Intelligence June 2105
    • Comments on the Southern Cross case ‘Compromise agreement not ultra vires’ –  Tax Journal April 2015
    • ‘Skandia and the VAT grouping rules’ – LexisNexis April 2015
    • ‘Interesting Shopping’: review of Littlewoods  and Shop Direct cases regarding compound interest and corporation tax on VAT repayments – Tax Adviser July 2014
    • GSTS Pathology – comment on a case concerning exemption for supplies of medical care – De Voil Indirect Tax Intelligence Issue 215 April 2014.
    • Littlewoods [2014] EWHC 88 (CH) – compound interest: case note April 2014
    • VAT on ‘Green Fees is Unlawful – case note on Bridport (Case C495/12) January 2014
    • VAT on consignment stock – Tax Adviser October 2013
    • WHA: Economic Reality De Voil Indirect Tax Intelligence Issue 205 June 2013
    • The VAT Expert Group – a voice for stakeholders  Tax Adviser Magazine March 2013  ◦Infraction proceedings against Ireland and Sweden: Implications for VAT Groups De Voil Indirect Tax Intelligence Issue 201 February 2013
    • VAT groups and infraction proceedings Tax Journal 23 November 2012
    • Section 200 Finance Act 2012: group supplies using an overseas member – reverse charge on intra-group supplies from an overseas member British Tax Review Issue 4 October 2012
    • Joint Ownership share schemes: one trust or two? Practical Law Company September 2012
    • Asset purchase agreement warranty that assets free from distraint by HMRC: is it necessary? Practical Law Company July 2012
    • Shop Direct – Are all VAT refunds taxable?  Tax Adviser (a LexisNexis/CIOT publication).  June 2012
    • Shop Direct – VAT refunds and trading receipts Tax Journal 13 April 2012
    • ‘The Essence of Disguised Remuneration’ – Practical Law Company – April 2012
    • ‘The Danfoss Case‘ – comment in De Voil Indirect Tax Intelligence Issue 189 February 2012
    • ‘The future of VAT planning’ (comment on recent case law on abuse) – Tax Journal 30 September 2011
    • ‘Part 7A Income Tax (Earnings and Pensions) Act 2003: Earmarking of disguised remuneration’ – Practical Law Company – December 2011
    • ‘Sharia and the English Courts’ – Practical Law Company – September 2011
    • Disguised Remuneration – September 2011
    • ‘There is a case to answer on the zero rating of take away hot food following the ECJ’s decision in the case of Manfred Bog and Others’ – May 2011
    • ‘Sharia-compliant transactions: VAT’ – Practical Law Company – December 2010
    • ‘Value Added Tax Commentary and Analysis’ – chapters on: (1) Property; and (2) Taxable amount
    • Contributor to PLC: Islamic finance & VAT
    • VAT Groups chapter in the previous edition of Tolley’s VAT Planning 1993-2008

    Other Articles and contributions on: ‘Transactions in Land (old s776; new ss752-772 ITA) (Estates’ Gazette, 2009); VAT groups (1992); European Economic Interest Groupings (British Tax Review, 1993); charity taxation (Tax Journal); shares incentives for AIM companies (2009); tax and insolvency (2009)

    Seminars

    • MBL Capital Gain Tax Conference 2017
    • Rangers & UBS Cases; employee benefit trusts and offshore companies – Moon Beever April 2016
    • Implications of Brexit – CIOT Conference February 2016
    • Fixed Establishments;  Input tax deduction after Sveda UAB Case C-124/14 – Monckton Chambers January 2016
    • Welmory  and Fixed Establishments – Monckton Chambers November 2015
    • Skandia and Welmory cases – Baker & McKenzier Conference March 2015
    • Understanding Skandia  – Monckton Chambers December 2014
    • Fiscal Neutrality Demystified  –  Monckton Chambers March 2014
    • Composite/Multiple supplies – Monckton Chambers February 2014
    • Mini-one-stop-shop – CIOT February 2014
    • Tax and Judicial Review – Monckton Chambers February 2014
    • Land and Property – VAT Practitioners Group Conference June 2012
    • Land and Property – CIOT VAT Update Conference May 2012
    • Basic Concepts of VAT and Property Law – IBC VAT & Property Conference April 2012

    Webinars

    • Compound Interest after Littlewoods – direct tax and VAT: LexisNexis June 2014
    • GAAR – LexisNexis July 2013
    • VAT and Indirect Tax: Latest developments in VAT on land and property – LexisNexis VAT and Indirect Tax Webinars February 2013
    • Place of Supply; VAT Litigation – Corporate and Business Tax Webinars VAT Update June 2012
    • Place of Supply of Goods and Services – LexisNexis VAT and Indirect Tax Webinars February 2012
    • Group Reorganisations – VPG/Quorum April 2011
    • Partial Exemption and the Capital Goods Scheme -VPG/Quorum January 2011
  • Additional Information

    Education & Prizes

    • LL.B (Warwick University)
    • LL.M (Tax) (London School of Economics and Political Science)
    • CTA (Fellow) (1994).  Theses on: The tax treatment of European Economic Interest Groupings (a pre-curser to the European Company)

    Professional Memberships

    • Fellow of The Chartered Institute of Taxation – Chartered Tax Adviser
    • VAT Experts Group of the European Commission
    • Consultant Editor to Halsbury’s Laws (VAT and direct taxes)
    • VAT Practitioners Group
    • Member of the CIOT’s VAT and Indirect Taxes Sub-Committee
    • Member of the CIOT’s European Union and Human Rights Sub-Committee
    • Shares and Assets Valuation Fiscal Forum
    • ICAEW Valuation Group (but not a member of the ICAEW)

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