James is a partner in the tax disputes and investigations team and is based in our London office. He is head of the firm's Risk Advisory Solutions (Litigation and Regulation) national business group.
Expertise
James is one of the UK's leading contentious tax practitioners and has over seventeen years of experience advising in relation to large and complex investigations by the UK tax authorities and handling tax litigation at all levels from the Tax Tribunal to the House of Lords. In particular, he has extensive experience of handling cases and successfully resolving disputes where avoidance has been alleged by HMRC, in particular for groups of taxpayers. James has advised extensively in relation to the powers of HM Revenue & Customs and the application of those powers in enquiries and investigations and has advised FTSE companies, professional advisory firms and professional bodies in relation to the exercise of such powers. James also advises in relation to investigations with a view to criminal prosecution both at the investigatory stage and once matters have been passed to the HMRC Prosecutions Office. He is ranked in Band One in Chambers UK 2010 and is described as "a decisive and robust advocate with an excellent grasp of litigation strategy and its practical application". He is described as " approachable and responsive" in Legal 500 2009, in which the McGrigors team is ranked in Band One. He is also recommended for VAT.
Notable cases include:
Mayes v HMRC (High Court - October 2009 and Special Commissioner – December 2008); Burton and others v HMRC (First-tier Tribunal - July 2009); Commissioners of HM Revenue & Customs v Weald Leasing Limited (Court of Appeal – October 2008 and High Court – January 2008); Commissioners of Inland Revenue v Océ van der Grinten; Dragon Futures Limited v Commissioners of HM Revenue & Customs; Royal London Mutual Insurance Society Limited v Barrett (Special Commissioners); Westmoreland Investments Limited v Macniven.
James is a regular speaker at conferences and seminars and has written extensively for professional journals. He is a member of the Editorial Board of The Tax Journal, a member of the Development Board of the Law Faculty at the University of Oxford, a member of Council of the VAT Practitioners' Group, and a member of the International Taxes Sub-Committee of the Chartered Institute of Taxation. He is also a Liveryman of the Worshipful Company of Tax Advisers.
Recent Projects include:
- advising in relation to 'critical incident' (raid and enforcement) under direct tax, VAT and anti-money laundering legislation
- advising a group of over 70 taxpayers in relation to a group action where avoidance has been alleged by HMRC
- advising in relation to investigations with a view to prosecution by HMRC and RCPO
- securing the civil process where a criminal investigation has been undertaken
- advising a professional body in relation to the extent of the VAT powers of HMRC
- advising financial institutions and professional advisory firms in relation to the implications of the tax-related disclosure notice requirements of the Serious Organised Crime and Police Act 2005 ("SOCPA")
- advising professional advisory firms in relation to information notices as to scope, jurisdiction and as to questions of legal privilege
- advising in relation to judicial review proceedings (direct tax and VAT) in the context of legitimate expectation
- resolving a significant and highly complex dispute where anti-avoidance was alleged by HMRC
- advising in relation to compliance and critical incident strategies in relation to the Proceeds of Crime Act (anti-money laundering)
Ambition
Our clients are hungry for success. So are we. This happy coincidence means that our lawyers give a great service – because success for us ultimately relies on the success of our clients.