18 St John Street’s Tax Litigation Group is the largest group of specialist tax litigation barristers outside London, and 18 St John Street is the only Chambers to number three fee-paid judges of the Tax Tribunal (Richard Chapman QC, Dr Christopher McNall, and Jennifer Newstead-Taylor) in its membership.
Members act for individual and corporate taxpayers, in disputes of all levels of complexity and value.
The tax litigation group advises and represents taxpayers in disputes with HMRC and UKBF concerning all taxes and duties. Members of the group have expertise in litigating disputes about income and corporation tax, VAT (including VAT fraud), Inheritance Tax, Stamp Duty Land Tax, Gaming Duties, customs and excise duties, condemnation and restoration proceedings.
In order to enhance the quality of the services that the Tax group is able to offer, it also includes a number of criminal practitioners with expertise in fraud.
Members are able to advise and represent either in person or remotely at the First-tier Tribunal and the Upper Tribunal and facilities are in place to host legal teams and clients in chambers should it be required adhering to our strict Covid – 19 Protocol.
Many appeals are brought, and lost, by the taxpayer because the wrong approach was taken with HMRC before legal advice was obtained. The right approach, setting out the facts and law in a way which appeals to HMRC, can often help narrow or even completely resolve a dispute without the need for an appeal. Our members can provide early advice to progress a case quickly.
Many taxpayers do not know that HMRC has an Alternative Dispute Resolution procedure, which aims –with the assistance of a mediator – to resolve tax disputes without the need for a formal appeal to the Tribunal. We can advise and represent taxpayers at such meetings.
We aim to advise promptly, in writing or in person. If an appeal enjoys no chance of success, we will tell you as early as possible, to save you the time and expense of a hopeless appeal. If an appeal is brought, we can advise and assist in the drafting of all necessary documents, and in representing clients before the Tribunal. Only 20% of taxpayers’ appeals before the Tribunal are successful. We can help you improve your chance of being in that 20%.
Recent cases in which members have been involved include:
Wilhunter (UK) Ltd v HMRC  UKFTT 265 (£6.7m corporation tax; First-tier Tribunal)
E Rider Ltd v HMRC  UKFTT 209 (TC) (Excise seizure of e-bikes)
Candy v HMRC  UKUT 170 (TCC) (£1.8m SDLT; Upper Tribunal)
Scoggins v HMRC  UKFTT 159 (TC) (Discovery assessments; First-tier Tribunal)
Roger Preston Group Ltd v HMRC  UKFTT 38 (TC) (Corporation Tax; Amortisation of goodwill)
Rarter Ltd v HMRC  UKFTT 464 (TC) (Excise duty; First-tier Tribunal)
G B Fleet Hire Ltd  UKFTT 365 (TC) (£1.3m VAT; First-tier Tribunal)
Mainpay Ltd v HMRC  UKFTT 204 (TC) (£165,000 VAT; First-tier Tribunal)
Pyramid Distribution Ltd v HMRC  UKFTT 27 (TC) (£216,000, VAT MTIC; First-tier Tribunal)
Charnley v HMRC  UKFTT 650 (TC) (£1m IHT; First-tier Tribunal)
Tax Department – Civil Litigation
Richard Chapman QC – 1998 (Silk 2019)
John Vickery -1994
Neil Smart -1998
Jennifer Newstead Taylor -2003
Christopher McNall -2005
Victoria Roberts -2005
Rupert Davies -2007
Tax Department – Criminal Litigation
Michael Brady QC -1992 (Silk 2020)
Paul Dockery – 1973
Richard Vardon – 1985
Rachel Faux – 1997
Andy Evans – 2007
Neil Ronan – 2012
Joshua Bowker – 2015
Nicola Carroll – 2016
James Preece – 2016
Management and clerking team
James Parks- Chambers Director firstname.lastname@example.org 0161 278 8261 – 07968 289 252
Katie Brown- Head Clerk email@example.com 0161 278 8261
Ryan Pugh- Practice Manager firstname.lastname@example.org 0161 278 8261
Chris Heath- Practice Assistant email@example.com 0161 278 8261
We offer in-house seminars, typically on a weekday at 5pm. All our speakers are accredited by the Bar Council and The Law Society.