Representative work

Representative engagements 

UK tax appeals


HMRC v Fowler [2017] UKUT 219

Martin Fowler v HMRC [2016] UKFTT

South African resident employed diver operating in UK North Sea Continental shelf treated as the carrying on of a trade in the UK by s 15 ITTOIA 2005. Income taxable as business profits under Article 7 and not employment income under Article 14 South Africa-UK Tax Treaty 2002. Treaty interpretation in accordance with Vienna Convention on the Law of Treaties. Application of Article 3 (2) South Africa-UK Tax Treaty

Michael Macklin v HMRC [2015] UKUT 0039 (TCC)

Macklin v HMRC [2013] UKFTT 554

World Bank pension scheme established in United States within Article 3(1)(o) of UK-US Tax Treaty. Pensions paid to UK residents exempt under art 17. Treaty interpretation in accordance with Vienna Convention on the Law of Treaties. Admissibility of expert evidence on foreign law and on treaty meaning.

Western Ferries Limited v HMRC [2011] UKFTT 243

Tonnage tax- meaning of qualifying vessel certificated for navigation at sea, estuary, harbour; interpretation of statute where EU State Aid involved.

Tax appeals in other countries


Advice on evidence and law; drafting submissions and argument in appeals to courts and tribunals.


Formula One World Championship Ltd v Commissioner of Income Tax, International Taxation (Supreme Court of India) (2017),

Whether F1 had a permanent establishment at the racing circuit in India where the Indian Grand Prix was staged. Case turned on the meaning of “permanent establishment” in Article 5(1) of the India-UK double tax treaty in the case of presence for very short periods over several years.


Bywater Investments Limited & Ors v Commissioner of Taxation [2016] HCA 45 (High Court of Australia)

Residence of companies, meaning of “central management and control”, meaning of “place of effective management”.


Lehman Brothers Holdings Inc. v United States 2015-1 USTC ¶50,323

Availability of foreign tax credit in the United States for UK tax on substitute dividend payments received by a US company from a UK subsidiary under back-to-back stock loan transactions. The payments were treated as dividends for UK tax but not for US tax.

Heritage Oil Limited v Uganda Revenue Authority

Uganda Court of Appeal: sale of interest in Ugandan Oil licence; whether disposal gives rise to Uganda source capital gain; application of Mauritius-Uganda Tax Treaty.

ABC (PTY) LTD v Commissioners of South Africa Revenue Service Case 2441 28, October 2010. (SARS v Tradehold Ltd [2012] ZASCA 61)

South African Tax Court: Application of Luxemburg-South Africa tax treaty to exit tax on deemed disposal.

Velcro Inc v The Queen [2012] TCC 57

Tax Court of Canada: Meaning of beneficial ownership in Canada- Netherlands tax treaty

Permanent establishments


Cyprus-UK treaty. If and when different kinds of drilling ships can constitute a “permanent establishment” under article 5. 

Yugoslavia-UK and Croatia- UK Tax Treaties. Article 5(3); Building, construction or installation permanent establishment ; independent personal services article 14.

Cyprus-UK Tax Treaty: UK Oil brokerage and logistical services company acting on behalf of non-resident parties; Whether giving rise to UK PE; Application of Diverted Profits Tax.

Kazakhstan- UK Treaty: Attribution of profits to a permanent establishment (Tax appeal in Kazakhstan).

US - UK Treaty and others – Attribution of profits to permanent establishment for US company with multiple European permanent establishments.

Transfer pricing

Application of TIOPA 2010 Part 4 transfer pricing legislation to persons who are not enterprises; indirect control; treatment of convertible loans.

Guarantee fees paid by UK resident oil trading company to foreign parent company. Choice and application of methods, recharacterisation of transactions, implicit support, comparability analysis for trading physical and derivative paper trading. Dispute with HMRC.

Brand royalty paid to foreign parent company of multinational insurance group. Meaning of “intangibles”; characterisation of transactions, choice and application of methods. Dispute with HMRC.

Mutual Agreement Procedure: EU Arbitration Convention; time limits; relationship with bilateral Mutual Agreement and arbitration procedures.

Residence and Domicile

Belgium-UK Tax Treaty: application of tie breaker for dual resident individual.
US- UK Tax Treaty: application of treaty to dual resident charities and dual resident trusts.

Hong Kong-UK Tax Treaty: Meaning of Hong Kong Resident.

Canada-UK Tax Treaty: Company resident in both states; tie-breaker in Article 4(3); Mutual Agreement Procedure under Article 25

Remittance basis and American Depository Receipts

Domicile: compatibility of domicile of dependence of married woman with European Convention on Human Rights.

Treaty interpretation and application


Japan-UK Tax Treaty: interpretation of limitation on benefits where English and Japanese versions diverge (Dispute with Japanese tax administration).

Canada-UK Bilateral Air Services Agreement, EU-Canada Air Service Treaty, Article 59 Vienna Convention on the Law of Treaties; Taxation of air transportation profits in Caribbean states.

UK-Malta Treaty: Interpretation of art 22 (elimination of double taxation) - static or ambulatory interpretation

European Union Law

Cross-border loss relief claims for Anglo-Dutch group.
Multiple European social security contributions dispute for internationally mobile executive.

Tonnage Tax and State Aid: Interpretation of “strategic and commercial management.”

Free movement of capital: Whether UK-Swiss Estate and Inheritance Tax Treaty restricts EU rights

International Corporate Tax

Controlled Foreign Companies: application of motive test

Canada - UK- Treaty: Dispute on share forward purchase agreement and foreign tax credit (Tax Court of Canada).

Foreign Tax Credit: Whether foreign tax repaid to a connected person is creditable; whether foreign tax refund paid to a shareholder is a dividend.

Spain-UK Tax Treaty, Article 10(3)(b) treatment of dividend paid by UK company to residents of Spain and tax credit entitlement.


UK based investment manager in dispute with HMRC over relief from double taxation in connection with California corporate income tax. California treats investment advisory fees as from a California source but HMRC does not. 

France-UK Tax Treaty: Foreign Tax Credit: use of credits following termination of foreign permanent establishment.

Construction Industry Scheme: Territorial scope.

Online auction website: Payments for use of software and IP - annual payments within Chapter 6 or payments connected with intellectual property within Chapter 7 Part 15 ITA 2007.

New Jersey LLC: Characterisation of interests in LLC and LLC status for purpose of income tax, Capital gains tax corporation tax and Inheritance Tax business property relief.

Internationally mobile individuals

Formula 1 driver: Whether endorsement income attributed to UK activities.

US resident professional golfer: Whether endorsement income attributed to UK activities.

Japan-UK Tax Treaty: Double taxation of gains on employee share options.

South Africa-UK Tax Treaty: Credit for South African exit tax on disposal of shares by UK resident, non-domiciled individual, formerly resident in South Africa. Application of remittance basis.

Hong Kong-UK Tax Treaty: Whether lump sum payment is "salaries, wages and other similar respect of an employment" within article 14 or "pensions and other similar remuneration (including a lump sum payment) consideration of past employment" within article 17.

Panama-UK Tax Treaty: Whether pension payment “arises” in the UK within article 18.


Retired scientist in dispute with HMRC about relief from double taxation on pension payments from past employment in the United States. How far do UK residents have to go in minimising foreign taxes to qualify for double tax relief? Should an individual have to renounce a US green card to minimise US tax in order to claim credit for foreign tax?


International Private Client


Dispute with HMRC over relief from double taxation. UK resident beneficiary of a US resident trust taxed on receipt of a capital payment from the trust out of gains on which the US trust has already paid tax. HMRC deny double tax relief for the US tax paid. Interpretation and application of Article 24 of the UK-US tax treaty.


Non-domiciled UK resident individuals in dispute with HMRC over whether foreign income and capital gains are taxable because they have been remitted to the UK. The main issue is the anti-avoidance provisions relating to offshore companies and trusts (ITA 2007, Pt. 13, Ch. 2 and TCGA 1992, s. 13) and whether the exemptions from those rules apply because there is no tax avoidance motive. Income and gains kept wholly outside the UK but a technical remittance made in error by directors of a company. Compatibility of the anti-avoidance provisions with EU law. 

International Administrative Cooperation and Compliance

Exchange of information; Article 26 HMRC information powers under Schedule 36, Finance Act 2008 in response to request from foreign tax authority; old documents, foreign tax authority not compliant with the confidentially obligations required by Article 26(2).

EU mutual assistance directive and France - UK Tax Treaty- exercise of information powers under FA 2008 Sch.36. Information not obtainable in requesting state.

Application of EU Directive 2010/24 and EU Regulation 1189/2011 to recovery of Netherlands tax in the UK.