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Nicholas Gibson: EXPERTISE

Tax Law

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Nicholas has a growing tax practice, building on his knowledge of EU law and his experience of contentious tax matters while at Freshfields. Nicholas is regularly instructed by HMRC, primarily in appeals against decisions in relation to indirect taxation (VAT, customs duties, anti-dumping duty).

Recent and notable examples of his experience in this area of practice include those set out below.

Compass Contract Services UK Limited v HMRC (FTT Ref. TC/2010/09581) (2014) Representing HMRC (as junior counsel to Jessica Simor QC) in proceedings concerning recovery of VAT input tax, including an application to the First-tier Tribunal, and subsequent appeal to the Upper Tribunal, to set aside a barring order, which application involved the application of the guidance of the Court of Appeal as to the application of CPR r. 3.9 after the ‘Jackson reforms’: see Mitchell v NGN [2013] EWCA Civ 1537 and Denton v TH White [2014] EWCA Civ 906. The case also raises issues regarding the First-tier Tribunal’s jurisdiction to entertain an appeal in circumstances where the disputed tax has not been paid and hardship has not been granted.

Prince Cash and Carry v HMRC (FTT Ref. TC/2013/09427) (2014)
Advising HMRC unled in an appeal against HMRC’s decision to issue a post-clearance duty demand in relation to anti-dumping duty on certain goods consigned from Vietnam in accordance with the relevant EU regulations.

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