Monckton Chambers includes members regularly active for both the taxpayer and HMRC, with strength in VAT buoyed by the set’s long track record of public law and EU law work. The group has experience in a range of sector-specific matters, including cryptocurrency, pension plans, and the transfer of assets abroad. Melanie Hall KC has key expertise in the financial services sector, and is noted for her strength in matters relating to the landfill tax. Hall KC acted for the taxpayer in HSBC v HMRC, a dispute as to if HSBC’s offshore companies are entitled to belong to UK VAT groups. Valentina Sloane KC is consistently active in innovative matters, appearing in the First Tier Tax Tribunal in 2023 on behalf of the taxpayer in Bolt v HMRC, a test case on the application of VAT to the ride-hailing industry. Philip Moser KC has an extensive background in cases involving alleged VAT fraud, with further expertise in customs cases and general VAT matters. Senior junior Raymond Hill has a long history in EU law, and appeared on multiple occasions before the European Court of Justice on VAT matters.

Pump Court Tax Chambers offers ‘high-quality barristers from top to bottom’, able to provide expertise in both advisory and contentious matters. Members have experience in the Upper Tribunal, Court of Appeal, and Supreme Court, and cover issues relating to stamp duty, early termination payments, and input tax recovery, among a broad range of other mandates. David Milne KC and Andrew Hitchmough KC are highly regarded in the space, as is Kevin Prosser KC, who was recently active for ING Bank in a case before the Court of Appeal on a VAT issue relating to the bank’s deposit-taking service. James Rivett KC maintains a broad tax practice, and has been particularly active in the life sciences sector, while Rupert Baldry KC covers indirect tax cases in all forms, including customs duties and stamp taxes. Jeremy White is a notable expert in matters relating to customs and international trade. Zizhen Yang supplements her VAT practice with strength in landfill tax matters, and appeared as sole counsel for the taxpayer in The Prudential Assurance Company v HMRC, a case relating to the VAT grouping regime which was before the Court of Appeal in early 2024.

1 Crown Office Row‘s tax offering is bolstered by the set’s strength in public and administrative law, with ‘a good range of senior and junior counsel’. Owain Thomas KC is experienced in the Supreme Court and Court of Justice of the European Union, and covers the full range of indirect tax matters. Sarabjit Singh KC acts for both the taxpayer and HMRC in a range of judicial reviews and appeals. Natasha Barnes is a member of the Attorney General’s A Panel, and appeared for HMRC in Dawson’s (Wales) Ltd v HMRC, an excise duty matter heard before the Court of Appeal. Edward Waldegrave, who joined from Pump Court Tax Chambers in 2023, covers a range of high-value instructions, including appearing for HMRC in ThyssenKrupp Materials (UK) Ltd v HMRC, a matter concerning the availability of inward processing relief from customs duty and import VAT which was heard before the Upper Tribunal. Isabel McArdle has a specialism in the land exemption to VAT, and is highly active for HMRC.

Specialist tax set 11 New Square caters to a prestige client base facing high-stakes VAT issues at courts of all levels. The group additionally advises on a range of non-contentious work, covering issues such as the tax treatment of crypto assets, private equity operations, and advice on potential professional negligence claims against tax advisors. Jonathan Peacock KC is a leading name in VAT, with experience representing clients before the Supreme Court. Hui McCarthy KC is active for both prominent taxpayer clients and HMRC, as in Target Group v HMRC, a matter concerning whether the exemption for financial services applied to loan administration services, which was heard before the Supreme Court. McCarthy KC led Michael Ripley, who has expertise in VAT and SDLT across a broad range of sectors. John Brinsmead-Stockham KC, who made silk in 2023, was recently before the First-tier Tribunal on behalf of HMRC in Boehringer Ingelheim Limited v HMRC, a series of VAT appeals worth in excess of £100m of tax.

Devereux offers ‘excellent strength in depth, across all areas of tax law‘, with a ‘top-notch’ VAT offering. eith a record of acting for companies, individual taxpayers and the government in contentious and non-contentious work. Felicity Cullen KC is particularly active on behalf of owner-managed businesses, with experience handling complex multijurisdictional issues. Marika Lemos is frequently active on behalf of government clients, including both HMRC and the Attorney General of the Isle of Man. David Bedenham joined the group from 11KBW in April 2024, and brings experience acting at the Upper Tribunal and Court of Appeal. Bedenham acted for the taxpayer in the VAT Umbrella Litigation, representing over 20,000 appellants in one of the largest ever class action appeals in the First-tier Tribunal. Max Schofield specialises in indirect tax, and covers VAT, SDLT, and customs and excise duties. Howard Watkinson is a key name, with experience in both civil and criminal matters.

Essex Court Chambers‘ growing offering includes members with a broad range of indirect tax expertise, with demonstrable strength in litigation. Paul Key KC is highly active in contentious VAT matters, with experience at the Supreme Court and Court of Appeal, as in Trader Media Ltd v HMRC and Insurancewide.com Service Ltd v HMRC, key cases regarding liability to account for VAT by businesses providing internet insurance search facilities. Roderick Cordara KC is a key name, as is Stephen Donnelly, who is on the Attorney General’s B panel.

Gray’s Inn Tax Chambers is persistently active for individual and corporate taxpayers in high-level disputes at courts of all levels. Nicola Shaw KC covers all aspects of contentious tax work, with experience handling significant test cases and high value litigation for prominent clients. Laurent Sykes KC acts on behalf of both individuals and businesses, including representing over a hundred claimants in the class action Test Claimants in the Royal Mail Group v Royal Mail Group Limited, a case on whether the Royal Mail’s supplies were standard-rated for VAT purposes under EU law. Michael Jones KC has appeared in high-stakes tax cases before the Supreme Court and Court of Justice of the European Union. New silk Michael Firth KC is primarily active for taxpayers, aiding in both advisory matters and litigation. Laura Kathryn Inglis regularly appears unled, covering a broad range of disputes relating to indirect taxes, including stamp duty. Sam Brodsky regularly appears for high-profile taxpayer clients in high-value and complex disputes.

Temple Tax Chambers is noted for its breadth of expertise within indirect tax, with members sought for both advisory and advocacy services. Highly-experienced junior Lyndsey Frawley regularly appears unled, and provided advocacy before the Upper Tribunal on behalf of BT in British Telecommunications plc (BT) v HMRC, regarding a claim for repayment of overpaid VAT. Tim Brown, praised for his ‘excellent indirect tax knowledge’, covers VAT, customs and excise duties, and has prior experience working within the HMRC. Denis Edwards maintains an academic profile alongside his practice, which includes acting for the taxpayer as sole counsel in HMRC v Qubic Advisory Services Limited, a dispute as to the VAT treatment of supplies of gold bullion.

Blackstone Chambers‘ ‘collective experience is without rival’, with members who are highly experienced in indirect tax matters intersecting with the set's well-known area of expertise in public law. ‘Relaxed, confident’ Sam Grodzinski KC covers a broad range of VAT litigation, and sits as a Deputy High Court Judge. Grodzinski KC’s indirect taxes practice includes expertise in matters relating to landfill tax. Kieron Beal KC is regularly active for HMRC, including in the long-running British Telecommunications plc v HMRC dispute, which was heard before the Court of Appeal.

Old Square Tax Chambers includes multiple members with a specific focus on indirect tax, supplemented by a broader offering of general tax practitioners equipped to offer both advisory and advocacy services. Philip Simpson KC maintains a practice which covers both contentious and non-contentious matters, with an emphasis on VAT in litigation. Rory Mullan KC is active for both domestic and international clients, and covers a range of indirect taxes, including SDLT and import duty. Etienne Wong, who previously led the international VAT unit at Clifford Chance LLP , advises numerous prominent clients in VAT concerns in the UK and internationally.