Stuart is a senior associate in the tax disputes and investigations team and is based in our London office.
Expertise
Stuart advises individuals and corporates on resolving disputes with HMRC in all aspects of direct tax and VAT. He has extensive experience of working with large FTSE 100 clients and specialises in managing large pieces of litigation from the Tax Tribunal through to the higher courts and European Court of Justice.
Stuart has particular expertise in managing litigation where tax avoidance is alleged by HM Revenue and Customs. This includes litigation on the application of the abuse principle in the sphere of VAT; and litigation relating to the application of the motive test under the rules governing controlled foreign companies.
Recent Projects include:
- representing a leading financial services institution in proceedings before the European Court of Justice to determine whether the creation of a leasing structure to defer the payment of VAT creates a tax advantage which is contrary to the purpose of VAT legislation
- representing a leading world-wide travel group in relation to enquiries by HMRC into the UK VAT effect of a number of its operations, both inside and outside of the EU, including successfully defending an HMRC audit into operations which had been notified under HMRC's Disclosure of Avoidance Schemes regime
- managing the first Group Litigation Order to progress in the High Court in the field of VAT – which will establish whether HMRC must pay full commercial interest on a compound basis where it overcharges VAT. Equivalent proceedings are being pursued in tandem in the Tax Tribunal
- representing a number of leading fund management companies in proceedings before the Tax Tribunal challenging HMRC decision that investment fund management services provided to pension funds are subject to VAT
- representing a large group of taxpayers in proceedings before the High Court which concern a marketed tax arrangement which had as its principal objective the provision of relief against higher rate income tax for UK residents
Stuart is a regular speaker at conferences and seminars and has written extensively for tax publications.
Pragmatism
Every client will have a different attitude to risk so it's pointless to give advice in black and white. We work with each client to give advice that reflects the level of risk they are willing to take.