Red Lion Chambers barristers regularly act for both the taxpayer and HMRC. We combine specialist tax knowledge from experience of tax cases in civil and criminal courts with a background in advocacy in criminal courts which brings huge advantages in any type of hearing.
Our client focused tax dispute team of QCs and barristers have many years of experience in prosecuting and defending large fraud and tax fraud cases, as well as bondhouse diversion frauds, excise duty cases and associated POCA proceedings. They also have considerable expertise advising and representing clients in linked regulatory, risk and compliance arenas.
We offer advice from an early stage of any investigation and pride ourselves in meeting client expectations from the investigatory stage, the dispute litigation process, through to exhausting any avenues of appeal that may be necessary. We are able to bring our vast experienced in witness handling and cross-examining to any proceedings.
We represent individual clients, corporate clients, and company officers before the First-Tier Tax Tribunal, Upper-Tax Tribunal, Criminal Courts, High Court and Court of Appeal. Our team includes QCs and barristers who have experience of having represented the Attorney General, and worked for the HMRC Tax and Fraud Services, the FCA and SFO.
VAT and Missing Trader Intra-Community Fraud (Mtic) cases before the Tax Tribunal and Criminal Courts, is an area that we have an established reputation representing both Appellants and the Commissioners for HMRC. Our barristers regularly appear in high level multi-million pound contested cases involving an international dimension with complex legal and factual disputes relating to contra-trading.
Red Lion Chambers currently has 3 of the 5 Standing Counsel to the Department for Business who advise on policy, cases and investigations into corporate and individual insolvency: Sara Lawson QC, David Walbank, & Shane Collery (who also has a Masters Degree in Tax Law).
Examples of the Tax and Tax Fraud Team’s work include:
Tax Tribunal Cases : –
- Amnico v HMRC - First Tier Tribunal (Tax Chamber) - Jeremy Benson QC
- Atlantic v HMRC – First Tier and Upper Tribunal – Ed Vickers QC
- Butt v HMRC – First Tier Tribunal (Tax Chamber) and Upper Tribunal - Jeremy Benson QC
- Carphone Warehouse v HMRC - First Tier Tribunal (Tax Chamber) Jeremy Benson QC
- Davis & Dann v HMRC - First Tier Tribunal (Tax Chamber) Jeremy Benson QC
- ET Ltd - First Tier Tribunal (Tax Chamber)- Michael Goodwin - Michael Goodwin
- GSM Export (UK) Ltd & Sprint Cellular Division - First Tier Tribunal and Upper Tier  UKUT 0529 (TCC) - Jeremy Benson QC
- HMRC v CCA Distribution  UKUT 0513 (TT) –Jeremy Benson QC
- HMRC v Infinity Distribution - First Tier Tribunal, Upper Tribunal UTT  UKUT 0219 (TCC), Court of Appeal Civil Division ,  EWCA Civ 1014 – Jeremy Benson QC
- Leisure Communications Ltd- First Tier Tribunal (Tax Chamber)- Michael Goodwin
- Masstech Corporation Ltd – First Tier Tribunal (Tax Chamber)- Michael Goodwin
- Trade 247 International (Lakonia) Ltd v HMRC - First Tier Tribunal (Tax Chamber) Jeremy Benson QC
- Tricor plc v HMRC - First Tier Tribunal (Tax Chamber) and Upper Tribunal  UKUT 0362 (TCC) –Jeremy Benson QC
- Xentric Ltd v HMRC - First Tier Tribunal (Tax Chamber) - Michael Goodwin
Tax Fraud Cases:
- Op Apprentice R v Mandaric, Storrie and Redknapp – alleged tax fraud in football world. Sara Lawson QC
- Operation Amazon – tax evasion scheme based on sideways loss relief – David Etherington QC leading Tom Forster
- Op Televise – MTIC fraud Sara Lawson QC
- Op Leapfrog – bondhouse diversion fraud Sara Lawson QC
- Op Gate – vat fraud with corporate identities Sara Lawson QC
- Op Omene – HMRC employee corruption case Sara Lawson QC
- Op Samurai – duty evasion fraud Sara Lawson QC
- Op Hamulus – application to discharge management receivership and damages against HMRC in the Crown Court Sara Lawson QC
- Op Chainmail – tax fraud involving films Shane Collery
- Op Calluna series of cases involving diplomats and excise fraud.
- Op Eolith excise fraud Shane Collery
- Op Blastfurnace First prosecution of Film Tax Credit fraud. Shane Collery
- Op Devout (2008-2014) R v Ahmad & Ahmed  EWCA Crim 391.VAT MTIC Fraud Rebecca Chalkley
- Op Tangelo 1 (2008–2011) prosecution of UMBS Online Ltd. Tony Shaw defending and Rebecca Chalkley prosecuting
- Op Blastfurnace (2012-13) VAT and Film Tax Credit fraud Rebecca Chalkley
- Op Interia (Ravjani & others) – £100m VAT tax evasion and MTIC fraud – Jane Bewsey QC; Michael Goodwin
- Op Lunar – HNWI tax scheme designed for investors – David Claxton
- R v Anchor Butter – largest ever evasion of duty in EU. Tony Shaw QC
- R v Aslam and others - European VAT fraud- Jane Bewsey QC
- R v Batth et al – MTIC vat carousel fraud - Richard Sutton QC
- R v Chaudry Ali et al – MTIC – gold fraud and vat evasion Richard Sutton QC
- R v Ford and Whellams: Tax Fraud - Jane Bewsey QC
- R v Harper et al – construction fraud vat and revenue evasion - Richard Sutton QC
- R v Quillan et al – pension fraud prosecution, tax relief on contributions - Richard Sutton QC
- R v Stark et al – MTIC vat carousel fraud Richard Sutton QC
- R v Harbinder Singh Samra and others MTIC VAT fraud Shane Collery
- R v Pansuik (& 6 others) – tax evasion – Michael Goodwin
- R v Patel – cheating the Revenue – Tony Shaw QC
- R v Perrin and Fainchney – cheating the Revenue – Tony Shaw QC
- R v Walker et al – MTIC vat carousel fraud Richard Sutton QC
- R v Woodward and Ponsford – HMRC prosecution of company directors in vat and corporation tax fraud. Tim Godfrey
- R v Whiteway-Wilkinson and Spence - vat, income tax, corporation tax and beer duty evasion. Tim Godfrey
Other relevant experience –
- Advising multinational company on possible breaches of EU sanctions, customs duties and import sanctions Tony Shaw QC
- Advising a US company on dealing with a UK company being investigated and POCA implications Sara Lawson QC
- ACCA v H – Association of chartered Certified Accountants – holding self out as an accountant.
- Shane Collery and Faras Baloch lecture to HMRC, City law Firms, BEIS, the SFO, the Joint Money Laundering Intelligence Taskforce about OECD Common Reporting Standards (‘CRS’) and the new offences of corporate facilitation of tax evasion under the Criminal Finances Bill.
Legal 500 – Tax VAT – Leading Silk – Jeremy Benson QC – “He brings experience of criminal fraud cases to the VAT tribunal”.
For More Information or To Instruct Us
To discuss your options in more detail and for more information regarding our transparent fees’ structure, please contact our clerking team, led by Chambers Director, Mark Bennett.
- For specific case enquiries, or to hear more about our services, please contact our clerking team.
- If you are a professional client and would like to discuss in-house training and seminar opportunities, please contact Jennifer Ukaegbu.