Rebecca acts mainly for the Government in tax avoidance litigation and has also appeared for the taxpayer in judicial review challenging accelerated payment notices. Where requested, she advises on the merits of a case and whether a settlement offer should be made or accepted.
She has appeared in the following reported cases:
Supreme Court
Eclipse Film Partners v HMRC (April 2016) Junior Counsel for HMRC led by Malcolm Gammie QC (Eclipse was refused permission at oral hearing). This was a film scheme case, where investors argued they had borrowed to invest in an LLP which carried on a trade of marketing/distributing films (Enchanted and Underdog, Disney/Buena Vista films). Rebecca acted in this case from the discovery stage prior to the FTT hearing in 2011, through directions and case management hearings up to the Supreme Court. The main question was whether Eclipse was trading (which would have enabled its investors to obtain interest relief to set off against other income). The case had a number of different experts, and involved cross border evidential and discovery issues, admissibility and jurisdiction questions.
Commissioners for HM Revenue & Customs v Tower MCashback LLP 2 [2011] UKSC 19: Junior Counsel for HMRC, led by Kevin Prosser QC. This was a landmark case on expenditure for the purposes of capital allowances. The question was whether money borrowed on a non-recourse basis re-payable out of profits of the software, was qualifying expenditure on the software for capital allowances purposes. The Supreme Court overturned the Court of Appeal and High Court and held the amount borrowed was not qualifying expenditure on the software.
High Court
R (oao Walapu) v HM Revenue & Customs [2016] EWHC 658 (Admin). Junior Counsel for the taxpayer led by David Southern QC. This was a challenge to Accelerated payment notices issued to taxpayers who participated in a scheme which, it was argued, pre-dated the DOTAS requirements in the 2006 regulations therefore was not notifiable and could not lawfully be the subject of an Accelerated payment notice.
R (oao Rowe & Ors) v Revenue & Customs [2015] EWHC 2293 (Admin). Junior Counsel for the taxpayers led by Jessica Simor QC and David Southern QC. This was the first challenge to accelerated payment notices, which were issued to participants in Ingenious film schemes. The Court of Appeal has to a certain extent overturned the decision of Simler J in the High Court in its findings as to the requirements for a Designated Officer to decide that a scheme does not give rise to a tax advantage; and its findings in relation to cases where the notice would give rise to hardship, which could be a breach of natural justice/unfair and a disproportionate breach of article 1 protocol 1 of the European Convention on Human Rights.
FTT
Colman, Key, Schilling and Walton Partnership & Ors v Revenue and Customs [2018] UKFTT 141. Sole Counsel for the taxpayer. Rebecca successfully defended a strike out application by HMRC on the basis that the question of trade is one of fact which is not suitable for the tribunal to decide as a preliminary matter without hearing all of the evidence.
Warren v Revenue and Customs [2017] UKFTT 521. Sole Counsel for HMRC.
Tower MCashback 3 LLP v Revenue & Customs [2014] UKFTT 1081. Sole counsel for HMRC.
MCashback Software 6 LLP v Revenue & Customs [2013] UKFTT 679. Sole counsel for HMRC.
Eclipse Film Partners (No.35) LLP v HMRC [2012] UKFTT 270: Junior Counsel for HMRC, led by Malcolm Gammie QC.
Eclipse Film Partners (No.35) LLP v HMRC [2011] UKFTT 401: Junior Counsel for HMRC, led by Malcolm Gammie QC.
Aberdeen Asset Management Plc v Revenue & Customs [2010] EWCA Civ 1255: Junior Counsel for the taxpayer, led by Kevin Prosser QC.
Eclipse Film Partners (No 35 LLP) v Revenue & Customs [2010] UKFTT 448: Junior Counsel for the Crown, led by Malcolm Gammie QC.
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.