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David Anderson
Partner

Tel: +44 (0)207 054 2725 (London)
      +44 (0)161 662 8014 (Manchester)
Email: David Anderson

• David is a partner in the tax disputes and investigations team and works in both our London and Manchester offices.

Expertise

David specialises in assisting clients with disputes relating to indirect taxes and duties. This includes work on cases relating to taxes and duties such as hydrocarbon oil duty, excise duty, aggregates levy and landfill tax aside from the more commonly occurring litigation on VAT and Customs duties. He has advised and represented clients on an extremely wide variety of issues within these tax areas including appearing as advocate. He has also extensive experience of the preparation and conduct of cases in the High Court, Court of Appeal and European Court of Justice.

David has also advised and challenged Customs on a wide variety of matters which were resolved without the need for a hearing before a court of Tribunal. His recent experience covers disputes relating to Customs' powers of search and seizure, resisting Halifax challenges and assessments, general anti-avoidance issues, statutory interpretation of Customs' power of assessment, dispatches and exports of goods from the UK, liability and exemptions from aggregates levy, single and multiple supplies, and recovery of input tax. Through his work in tax litigation David has a good knowledge and understanding in several industry area.
 

David was listed as "recommended" in the Legal 500 2009 in the customs and excise category.  David is also a regular speaker at conferences and seminars and has writes extensively for professional journals.  He is also a member of the VAT Practitioners' Group.

Recent work in specific industry areas include:

• social housing - representing a housing association successfully in resisting a Halifax challenge to its recovery of input tax on renovation work  Additionally representing a housing association in respect of a tax assessment arising from use of the 'VAT Shelter'
• manufacturing - representing a number of major manufacturers in relation to issues relating to the liability of despatches/exports of goods outside the UK. David has also dealt with issues relating to the imposition of misdeclaration penalties incurred in this industry area
• property - representing clients in respect of issues relating to the validity and evidence supporting an election to waive exemption, whether a valid voluntary disclosure has been made, business and non-business apportionments and zero rating of an annex to a building
• retail - acting on behalf of several major high street supermarket chains. Making claims for underclaimed VAT, dealing with relating to bespoke retail schemes and VAT adjustments arising from accounting for dishonoured payments
• telecommunications - representing clients in the telecommunications industry relation to withheld input tax and pursuing claims for repayment supplements. Also dealing with VAT issues relating to the impact of income received from insurance sold with mobile telephones
• construction - representing businesses within the construction industry in respect of issues relating to aggregates levy and landfill tax
• education - representing a number of Universities in relation to a number of issues including the VAT liability of equipment, partial exemption special methods, property issues and claims for reduced rating on fuel and power. Also acting in relation to disputes relating to the recovery of input tax for education establishments

David began his career in law in the Solicitors Office of HM Customs and Excise, where he was employed for just under 10 years. David has extensive experience of the criminal law relating to the prosecution of offenders for drug, customs, VAT and excise offences and was part of the prosecution team on a number of large high profile prosecutions during this time.