Rebecca has advised small and large companies, businesses and charities on a range of VAT issues relating to apportionment, acquisition of capital assets, whether goods are standard or zero rated, partial exemption methods, intra-group supplies, fixed establishments, place of supply, the application of anti-avoidance rules and the principle of Abuse.
She has appeared in the following VAT and customs cases:
The place of supply of deed poll services which had been carried on in the UK and moved to Jersey with certain services still being provided in the UK: MCL/DPSL v HMRC [2016] UKFTT 779. Sole counsel for the taxpayer.
Whether a supply by SIPP trustees of a property used as a dental practice was a taxable supply, whether an option to tax was validly exercised and/or whether avoidance provisions disapplying the option to tax applied: Hills v Revenue & Customs [2016] UKUT 189. Sole counsel for the taxpayer.
Input tax recovery on supplies of professional and advisory services received by a company which made and executed a takeover bid: BAA v HMRC [2013] EWCA Civ 112: Junior Counsel for the taxpayer led by Roderick Cordara QC and David Southern QC
Place of supply of phonecards: Prince Karunaraina Samurappuli Arachchige v Commissioners for HMRC [2010] EWCA Civ 1255: Junior Counsel for Mr Arachchige led by David Southern QC.
Input tax incurred on the construction of the student accommodation that was deducted by the construction company (UAG) on the making of a zero-rated supply to a University. UAG subsequently became a member of the University’s VAT group, which made partially exempt supplies. Interaction with capital goods scheme when a company joins a VAT group, and the reasonableness of a refusal by HMRC of application to backdate the application to de-group: (1) University of Essex (2) Universal Accommodation Group v C of R&C [2010] UKFTT 162: Junior Counsel for the taxpayer, led by Michael Conlon QC.
Customs duties: Jigsaw Wholesale Ltd v R & C Commissioners [2010] UKFTT 164 (TC): Sole counsel for the taxpayer.
Classification of “Beyblades” as a toy or game: Hasbro European Trading BV v HMRC [2015] UKFTT 186. Sole Counsel for the taxpayer.
CONTACT DETAILS
Please contact the clerks at Devereux Chambers on 0207 353 7534 to discuss how Rebecca can help with your requirements or send an e-mail outlining the issues to [email protected] marked for her attention.