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  • What the Directories Say

"Peter Mantle frequently appears in VAT Specialist Tribunals and cases. He recently appeared in the well-publicised Littlewoods retail ECJ case, which centred around the question of whether or not taxpayers can recover compound interest on overpaid VAT." Chambers UK, 2013

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

VAT and indirect taxation specialist Peter Mantle has been involved in various significant matters, none more so than a series of compound interest cases arising from the first ever VAT group litigation to make it to trial. This high-value dispute has involved the Court of Appeal, the ECJ and the Upper Tax Tribunal. - Chambers UK, 2012

Recommended in Tax: Indirect Tax by Chambers UK, 2011 "Peter Mantle represents both private clients and HMRC and has a strong reputation. He has appeared in over 50 reported VAT cases, and was recently involved in FJ Chalke Ltd v HMRC, a compound interest group litigation, which was the first of its nature to go to trial."

Under Tax: corporate and VAT the Legal 500, 2010 states that "of the juniors, the very user friendly and clever Peter Mantle is well regarded."

Chambers UK, 2010 states that "Peter Mantle has earned a "phenomenal reputation" for his HMRC work. He has appeared in numerous big cases, with peers commenting that he is "in and out of the VAT tribunal all the time." He has an impressive 40 reported VAT cases." 

Peter Mantle is praised for his 'very good tactical awareness' - The Legal 500, 2009

"Peter Mantle, who "leaves no stone unturned" when handling VAT work for HMRC. Mantle is also building a substantial taxpayer practice." - Chambers UK, 2009

"Monckton Chambers specialises in VAT, bringing to bear the tenants' European law and commercial expertise ... Peter Mantle [is] also recommended." - The Legal 500, 2008

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PETER MANTLE

MA (Oxon) LLM (Cantab)
CALL DATE: 1989

SUMMARY

Experience and Clients

Peter has a breadth and depth of experience and expertise in the field of VAT unsurpassed at the junior bar. He has litigated over 70 reported VAT cases (reported in Simon's Tax Cases), as well as many appearances in the specialist Tribunals. His practice also includes tax judicial reviews, human rights based claims and direct tax. He brings skills originally acquired across a broad range of civil litigation and honed in the tax field, including valuable insights gained from representing both private clients and HMRC. Peter appeared in the first ever tax case in the Upper Tribunal and in the first VAT group litigation to be tried by the High Court and Court of Appeal.

 

RECENT MAJOR VAT CASES

  • HMRC v Noor (14 February 2013) Upper Tribunal; - lead case on whether First-tier Tribunal had jurisdiction to hear taxpayers' claims based on legitimate expectation
  • Grattan plc v HMRC (Case C‑310/11) (19 December 2012) ECJ; [2011] STC 2342, Upper Tribunal - VAT treatment of commission paid by mail order retailers - effect of price reduction after chargeable event - principles applicable to making references to ECJ in VAT cases
  • R oao Capital Accommodation v HMRC [2013] STC 303, Upper Tribunal; - adjustment for errors in VAT returns meaning of error - time limits for correcting errors and for reclaiming overpaid VAT
  • Khan v HMRC [2012] STC 2281, Upper Tribunal; - compulsory registration - approach to establishing turnover threshold on transfer of going concerns - time limits for assessments
  • Littlewoods Retail Ltd v HMRC [2012] STC 1714, ECJ; [2011] STC 171; [2010] STC 2072, High Ct; - recovery of compound interest on overpaid VAT - lead case on EU law right to compound interest and on common law remedies
  • Banca Antoniana Popolare Veneta [2012] STC 526, ECJ; - case on requirements of principle of effectiveness and extended time limits on recovering overpaid VAT where taxpayer liable to claims from customers
  • John Wilkins (Motor Engineers) Limited v HMRC [2011] STC 1371, Court of Appeal; [2010] STC 2418, Upper Tribunal; - leading case on statute-based claims for compound interest under VATA 94 - the inaugural case in the Upper Tribunal (Tax & Chancery Chamber)
  • HMRC v Bryce [2011] STC 903, Upper Tribunal; - single/multiple supply - exemption of land
  • Danfoss (Case C-94/10) (2011) ECJ; - lead case on VAT repayment claims by recipients of supplies.
  • Macdonald Resorts Limited v HMRC [2011] STC 412; ECJ - holiday accommodation - sale of contract rights - identification of chargeable event - time/place of supply
  • EMI Group Ltd [2010] STC 2609, ECJ; - leading case on taxation of free gifts and samples
  • AMEX Property Services Ltd v HMRC [2010] STC 1023, High Ct; - single/multiple supply - management type services - place of supply - whether supplied in UK and liable to VAT
  • FJ Chalke Ltd v HMRC (VIC Group Litigation) [2010] STC 1640, Court of Appeal; - the first VAT group litigation to proceed to trial - leading case on common law remedies for breach of VAT Directives

 

OTHER RECENT MAJOR TAX AND DUTY CASES

  • Direct Tax: PAYE: R (oao Oriel Support Services Ltd) v HMRC [2009] STC 1397; Court of Appeal and Admin Ct - support services company - liability to pay PAYE income tax
  • Stamp Taxes Group Litigation and HSBC plc lead tribunal case heard in 2011
  • Excise Duty: Anglo Overseas Limited v HMRC Decision E 01090 (Feb 08); VATT - duty suspended movements - liability of guarantor - assessments

Junior Counsel to the Crown, A-Panel

 

COMMERCIAL/CONSUMER CREDIT

Peter has experience advising on consumer credit and related legislation and representing clients in civil actions and in some criminal proceedings under the 1974 Act. He has acted for major lenders, including HSBC and Nationwide, as well as a variety of smaller lenders and traders involved in consumer credit transactions. He has given advice in relation to terms of regulated agreements, including hire purchase, conditional sale and running account credit agreements, licensing (including representations to the OFT), advertising and quotations. In 2013 he represented the OFT in a major consumer credit licence revocation and money laundering penalty case involving pay day lending.

 

HUMAN RIGHTS LAW

Peter has appeared and advised in a number of human rights cases, particularly, but not exclusively, in the indirect tax field, including in relation to "retrospective" time limits, alleged infringements of the right to property, requirements to pay tax demands before tribunal proceedings, and matters relating to the right to a fair hearing, including standovers pending criminal proceedings and the initial challenges to the independence of VAT & Duties tribunal under Article 6. A number of cases outside the tax area include matters involving the protection of family businesses from local authority action.

 

VAT & CUSTOMS LAW

Peter is frequently instructed in tax litigation. He also advises clients on solutions to a variety of indirect tax issues and disputes.

He was counsel to HMRC in the first VAT Group Litigation and appeared in the first tax case before the Upper Tribunal.

Peter initially made his name by representing HMRC and still regularly appears for them as a government A panellist. Peter now regularly receives instructions on behalf of taxpayers, including from top 10 accountancy firms. He is often instructed to appear against the leading VAT silks achieving a number of notable victories.

He regularly represents clients in tax cases in the specialist tribunal, where he brings to bear great experience as well as skills cross-examining witnesses initially developed outside the tax area across a range of civil litigation.

Peter has gained tremendous advocacy experience in further appeals, having represented taxpayers and HMRC in the Upper Tribunal, High Court and Court of Appeal in numerous statutory appeals from first instance tribunal decisions, often in high value legally complex cases.

In addition Peter often represents clients in the Administrative Court in judicial reviews of HMRC, including the leading equal treatment cases and in a range of cases involving the HRA in the indirect tax field. Civil actions against HMRC in the High Court, and some criminal defence work involving VAT, have also featured in Peter's practice.

He represents clients before the ECJ (including 6 hearings in 2010 -12). Peter benefits from insights based on his and Monckton's wider appreciation of EU law and its general principles and he frequently handles complex EU points.

Peter most often represents clients in disputes, tribunal and court proceedings, but also willingly advises on a range of matters relating to VAT and indirect tax.

His cases have covered, amongst many other areas, assessments, exemptions, input tax deduction and partial exemption, single/multiple supplies, claims for overpaid tax (including time-limits, unjust enrichment and interest), penalties, place of supply, registration, security requirements, unfair treatment of taxpayers, zero-rating, and avoidance.

He has advised and represented in cases across sectors such as construction, education, energy, food, land and property, labour providers, financial services, health care, publishing, retailing, transport, travel agents and holidays, telecommunications and internet services and welfare services.

He is most often instructed in cases involving new or difficult points of law, arising out of the EU VAT Directives or construction of domestic legislation. However, he also has experience in cases involving questions of fact requiring the ability to handle extensive evidence (documents and witnesses) and more standard cases and is equally at home before a tribunal or appeal court.

Peter has experience in customs cases and excise cases (including a 10 day excise hearing before the First-tier Tribunal, representing a duty guarantor, in Autumn 2010). He has advised on Insurance Premium Tax and appeared in IPT appeals. He has also deals with stamp duty/SDRT.

Recent cases include:

  • HMRC v Noor (14 February 2013) Upper Tribunal; - lead case on whether First-tier Tribunal had jurisdiction to hear taxpayers' claims based on legitimate expectation
  • Grattan plc v HMRC (Case C‑310/11) (19 December 2012) ECJ; [2011] STC 2342, Upper Tribunal - VAT treatment of commission paid by mail order retailers - effect of price reduction after chargeable event - principles applicable to making references to ECJ in VAT cases
  • R oao Capital Accommodation v HMRC [2013] STC 303, Upper Tribunal; - adjustment for errors in VAT returns meaning of error - time limits for correcting errors and for reclaiming overpaid VAT
  • Khan v HMRC [2012] STC 2281, Upper Tribunal; - compulsory registration - approach to establishing turnover threshold on transfer of going concerns - time limits for assessments
  • Littlewoods Retail Ltd v HMRC [2012] STC 1714, ECJ; [2011] STC 171; [2010] STC 2072, High Ct; - recovery of compound interest on overpaid VAT - lead case on EU law right to compound interest and on common law remedies
  • Banca Antoniana Popolare Veneta [2012] STC 526, ECJ; - case on requirements of principle of effectiveness and extended time limits on recovering overpaid VAT where taxpayer liable to claims from customers
  • John Wilkins (Motor Engineers) Limited v HMRC [2011] STC 1371, Court of Appeal; [2010] STC 2418, Upper Tribunal; - leading case on statute-based claims for compound interest under VATA 94 - the inaugural case in the Upper Tribunal (Tax & Chancery Chamber)
  • HMRC v Bryce [2011] STC 903, Upper Tribunal; - single/multiple supply - exemption of land
  • Danfoss (Case C-94/10) (2011) ECJ; - lead case on VAT repayment claims by recipients of supplies.
  • Macdonald Resorts Limited v HMRC [2011] STC 412; ECJ - holiday accommodation - sale of contract rights - identification of chargeable event - time/place of supply
  • EMI Group Ltd [2010] STC 2609, ECJ; - leading case on taxation of free gifts and samples
  • AMEX Property Services Ltd v HMRC [2010] STC 1023, High Ct; - single/multiple supply - management type services - place of supply - whether supplied in UK and liable to VAT
  • FJ Chalke Ltd v HMRC (VIC Group Litigation) [2010] STC 1640, Court of Appeal; - the first VAT group litigation to proceed to trial - leading case on common law remedies for breach of VAT Directives

Amongst other well known cases are

  • British Sky Broadcasting, Admin Ct.
  • Card Protection Plan, House of Lords (H.L.)
  • DFS Furniture, to Court of Appeal (C.A.)
  • EB Central Services Ltd, C.A.
  • Marks & Spencer, from first instance to ECJ and H.L.
  • Plantiflor, H.L.
  • Royal and Sun Alliance, at every stage from tribunal to H.L.
  • University of Sussex, to C.A.
  • Weight Watchers, to C.A.