DIRECT AND INDIRECT TAXES
Increasingly, challenges to domestic taxes are made on EU law grounds (for example, incompatibility with EU rules on free movement and State aid. Domestic tax law now requires both technical expertise in revenue law and a sound understanding of EU, competition, human rights and public law. All these areas have for many years formed the bedrock of our reputation for excellence, both in general and specifically in the areas of VAT and customs and excise duties (which are wholly or partially harmonised at EU level). Many tax teams may have an understanding of one of those areas but we believe that no other single team of practitioners has the proven ability to advise and to act as advocates on the interaction between all four areas with tax law. Never before has this combination of skills been more important. The cumulative experience of the team in navigating complex tax cases through domestic tribunals and courts and up to and through the European Court of Justice -on behalf of both the taxpayer and Her Majesty's Revenue and Customs-is unrivalled. With 6 QCs and 24 juniors in our tax team, no other group of tax practitioners can claim as many European Court of Justice appearances as Monckton Chambers.
Members have experience of advising on and litigating direct and indirect tax disputes through the European Court of Justice in a wide range of areas.
Specific areas of expertise include:
- Aggregates Levy
- Anti-dumping duties
- Climate Change Levy
- Corporation tax
- Customs and excise duties
- Insurance premium tax
- Landfill tax
- Stamp Duty Reserve Tax
- VAT
(For full details of our VAT and Indirect tax expertise, please click here.)
For details of some of the cases involving our members, please click on the links below.
- Fortum (Direct Tax) (European Court of Justice)
- ICI v Colmer (Direct Tax) (European Court of Justice)
- Krankenheim (Direct Tax) (European Court of Justice)
- King v UK (Direct Tax) (European Court of Human Rights)
- Oy AA (Direct Tax) (European Court of Justice)
- Persche (Direct Tax) (European Court of Justice)
- Stauffer (Direct Tax) (European Court of Justice)
- Afton Chemicals (Indirect Tax) (European Court of Justice)
- British Aggregates v Commission (Indirect Tax) (European Court of Justice)
- Capespan (Indirect Tax) (European Court of Justice)
- Dollond & Aitchison (Indirect Tax) (European Court of Justice)
- Gil Insurance v HMRC (Indirect Tax) (European Court of Justice)
- Halifax v HMRC (Indirect Tax) (European Court of Justice)
- HSBC and Accenture (Indirect Tax) (European Court of Justice)
- JP Morgan Fleming Claverhouse Investment Trust v HMRC (Indirect Tax) (European Court of Justice)
- Marks & Spencer v HMRC (Indirect Tax) (European Court of Justice)
12/6/2013 Radio 4 discussion on Spying and Surveillance
6/6/2013 ECJ follows Abdulrahim in Ayadi
6/6/2013 John Swift QC to conclude his membership with Monckton Chambers
9/5/2013 Cambridge Associates in Management v Ofsted
15/3/2013 High Speed Rail judgment given
7/3/2013 Kassie Smith in Supreme Court for air pollution appeal
24/10/2013 Financial Institutions Litigation Conference
16/8/2013 IBC Legal EU / Competition Law Summer School
All UK VAT Groups can Breathe a Sigh of Relief
Composite Supplies at Separate Rates: Colaingrove Ltd v HMRC

