Selected as the lead and test case solicitor in most group litigation orders in the Chancery Division of the High Court of England and Wales in which multinational company groups challenge the lawfulness of various UK corporate tax imposts including:
- the ACT group litigation;
- the Loss Relief Group Litigation;
- the CFC and Dividend Group Litigation;
- the Thin Cap Group Litigation;
- the FII Group Litigation
Current representations in 2012 include:
- Pending in the UK Supreme Court: The Test Claimants in the FII Group Litigation (hearing February 2012);
- Pending in the Court of Justice of the European Union: C-35/11 The Test Claimants in the FII Group Litigation (opinion due 28 June 2012);
- Pending in the UK Supreme Court: HMRC v Marks and Spencer plc (Hearing June 2013);
- Pending in the High Court: Prudential v HMRC (awaiting judgment)
Represented the tax payers in the following recent cases (2003-2011):
- Marks & Spencer PLC v Halsey (HMIT) C-446/03 (European Court of Justice); [2006] All ER (D) 129 (High Court); [2007] All ER (D) 232 (Court of Appeal): [2009] SFTD 1; [2009] UKFTT 64 (TC) (First Tier Tribunal); [2010] UKUT 213 (TCC), [2010] STC 2470 (Upper Tribunal); [2012] STC 231 (Court of Appeal II): claim for the surrender of losses between company group members in different Member States of the EU. (High Court: April 1 2003; European Court of Justice: December 13 2005; High Court: 10 April 2006; Court of Appeal: 20 Feb 2007; First tier Tribunal 2 April and 24 August 2009; Upper Tribunal 3 March 2010; Court of Appeal II: 14 October 2011)
- NEC Semiconductors Limited & ors v CIR [2004] STC 489 (High Court); (2006) STC 606 (Court of Appeal); [2007] All ER (D) 381 (House of Lords): claim by non EU based multinationals contending that the UK imputation system offended the non discrimination provisions of double tax conventions and European law. (High Court: November 24 2003; Court of Appeal: January 31 2006; House of Lords: May 23 2007)
- Pirelli -UK plc v- Commissioners of Inland Revenue [2003] STC 250 (High Court); [2004] STC 130[2003] EWCA Civ 1849 (Ct of Appeal); (2006) 1 WLR 400 : (2006) 2 All ER 81 : (2006) STC 548 (House of Lords); [2008] STC 14 (High Court); [2008] EWCA Civ 70 (Court of Appeal); [2010] EWHC 359 (Ch), [2010] STC 1078 (High Court); [2010] EWCA Civ 1480 (Court of Appeal) claim by EU based multinationals on the interpretation of credits given under double taxation conventions (High Court: January 22 2003; Court of Appeal: December 18 2003; House of Lords: February 8 2006; High Court: March 23, 2007; Court of Appeal: February 13, 2008; High Court: 26 February 2010; Court of Appeal: 21 December 2010)
- Autologic Holdings plc & others v Commissioners of Inland Revenue [2005] 4 All ER 1141; [2005] 3 WLR 339; [2005] STC 1357; The Times, 1 August 2005; [2005] UKHL 54: concerning the jurisdiction in tax matters of the High Court (High Court: March 3 2004; Court of Appeal: May 28 2004; House of Lords: July 28 2005)
- C-374/04 Test Claimants in the ACT Class 4 Group Litigation v CIR: [2010] EWHC 359 (Ch), [2010] STC 1078 (High Court); [2010] EWCA Civ 1480 (Court of Appeal) claims challenging the failure to grant treaty credits in certain circumstances under the UK’s imputation system (European Court of Justice: December 12, 2006; High Court: 26 February 2010; Court of Appeal: 21 December 2010)
- C-446/04 Test Claimants in the FII Group Litigation v CIR [2008] EWHC 2893 (Ch), [2009] STC 254 (High Court); [2010] EWCA Civ 103, [2010] STC 1251 (Court of Appeal): claims challenging the UK system of dividend taxation and the incidence of surplus ACT upon UK groups with their sources of profit abroad (European Court of Justice: December 12, 2006; High Court 27 November 2008; Court of Appeal 23 February 2010, Supreme Court hearing 21-28 February 2012 judgment pending; European Court of Justice II: hearing 7 February 2012 opinion pending 28 June 2012)
- C-524/04 Test Claimants in the Thin Cap Group Litigation v CIR: [2009] EWHC 2908 (Ch), [2010] STC 301 (High Court); [2011] EWCA Civ 127 (Court of Appeal): claims challenging the lawfulness under European law of the UK’s thin capitalization system (European Court of Justice: March 13 2007; High Court: November 17 2009; Court of Appeal: 18 February 2011)
- C-201/05 Test Claimants in the CFC & Dividend Group Litigation v CIR: claims challenging the lawfulness under European law of the UK’s controlled foreign company rules and aspects of their dividend taxation provisions. (European Court of Justice 23 April 2008; [2010] EWHC 2811 (Ch), [2011] STC 214 High Court 5 November 2010)
- Europcar UK Ltd & ors v Commissioners of HMRC [2008] STC 2751; [2008] All ER (D) 260 (Jun)
Also represented the taxpayer in the following UK cases:
- R v Customs and Excise Commissioners ex parte DFS Furniture Co plc (2002) STC 760; [2002] EWCA Civ 1708 (Ct of Appeal)
- Crispin Taylor (HMIT) v MEPC Holdings Ltd (2002) STC 430; (2002) STC 997 (Ct of Appeal)
- Littlewoods v Commissioners of Customs & Excise (2001) STC 1568) (Ct of Appeal)
Acted in the following other English civil cases:
- In re W (1994) TLR 503
- In re D (1995) TLR 22
- In re C (1995) TLR 230
- Slater v Commissioner of Police for the Metropolis (1996) TLR 25
- In re L (1996) TLR 403-4<< />
- R v Sec of State for the Home Department ex parte Mullkerrins (1998) TLR 50
- R v City of London Justices ex parte Chapman (1998) TLR 177
- Francisco v Diedrick (1998) TLR 218
Acted in the following Australian civil case:
- Switz Pty Ltd v Glowbind Pty Ltd [1999] NSWSC 1296 (NSW Supreme Ct: Austin J); (2000) 33 ACSR 723 (2000) ACLC 343