Taxation

Members of Brick Court Chambers regularly advise and appear before the European Court of Justice, the High Court and the Special Commissioners. Barristers act for both taxpayers and HMRC in disputes as to the compatibility of provisions of tax legislation with EU Law and in claims for restitution and damages arising from unlawful taxation. These cases have given rise to important developments in jurisprudence not only in the field of EU Law but also in relation to core domestic principles such as restitution. Chambers' practitioners also advise and appear before the European Court of Justice, the High Court and the VAT and Duties Tribunal on various aspects of Excise Duty, Customs classification, VAT and Insurance Premium Tax.

Recent cases of note include:

• Vodafone 2 v Revenue and Customs Commissioners (Chancery Division, Court of Appeal)
• Test Claimants in the FII Group Litigation v Inland Revenue (ECJ and Chancery Division)
• Greenalls v HMRC (House of Lords)
• Epsom v HMRC (Court of Appeal)
• Deutsche Morgan Grenfell v HMRC (House of Lords)