Barrister specialising in Indirect Tax litigation. VAT enthusiast ranked in Legal500 and Chambers & Partners. Sharing thoughts on tax, food, and Chicago Bears.
As I always tell my mini-pupils: Knowledge is knowing that tomatoes are a fruit; Wisdom is knowing not to put them in a fruit salad; Being a tax lawyer is arguing whether Ketchup is a smoothie.
Just over a year ago, my grandmother stepped off the kerb on a one-way road and was hit by a van reversing illegally. He ran over her in reverse, heard screams and drove forward back over her. The air ambulance and A&E consultants said she wouldn’t make it. Today is her 90th.
I only normally get 2-3 likes from the same 2-3 people so this is quite overwhelming. Thank you everyone for your kind words; I will show them to Avril this weekend. Special thanks to
@Emilou_2121
of the paramedic crew. Here was birthday dinner in the hotel down the road from me.
Someone on
@mrjamesob
#mysteryhour
just stole one of my favourite dinner-party facts. Chicken Vindaloo comes from Portuguese marinated chicken: “Vinha d’alho” (vinho = wine, alho = garlic) and originated in Portuguese Goa in India.
@VatDaddy
Thanks Graham. I can’t even recall
@how
many operations she had, then ongoing physio (inpatient and outpatient) and daily dressings and carers. And, somehow, she is back to enjoying a morning stroll and a glass of wine.
Someone (barrister and friend) just texted me saying “Lord Sumption going on GB News is such a low-brow thing to do for a man of his stature. It’s like Baroness Hale going on Naked Attraction”. And I still haven’t stopped laughing…
Finished my pupillage interviewing responsibilities for the year. The quality is unbelievably high. One small grievance: be careful not to start every answer to a question with the patronising Americanism “So...”. It’s a minuscule advocacy-annoyance that can be rectified easily.
Court: “you must submit a skeleton argument in advance”
Barrister: *sends skeleton argument in advance*
Case settles the day before trial
Barrister: “Can I be paid for reading the papers, preparing for the trial and writing a skele as was ordered?”
Court: “No”
This morning a mini-pupil asked me whether I came to the Bar as a second career… On a completely unrelated note, does anyone know of a good anti-ageing cream?
I am delighted to share the news that as of Monday next week (13th Feb), I will be moving to
@devereuxlaw
Chambers, joining their wonderful team of tax barristers. Feel free to send me a message if you would like my new contact details.
#VAT
#Tax
This is pretty shocking. The LiP taxpayer quoted nine AI-generated (non-existent) Tribunal decisions on reasonable excuse. Felicity Harber v HMRC [2023]
#Tax
#Law
#AI
Sunday evening. I have worked about 22h so far this weekend. Challenging, but I get paid for it.
@AllyLlorente
has also been working all weekend and can’t bill for any of it under the current criminal fee rules (AGFS). The law is broken; Support the
@TheCriminalBar
strike.
This is indicative of the basic ignorance of the issue. Many barristers leave the profession because they cannot afford to continue. You don’t see them. You only seen the ones who are able to continue due to other sources of funding. It’s a simple Bayesian cognitive bias.
Some good news. Less than a week before trial, last night HMRC withdrew their opposition to a VAT appeal concerning the private tuition exemption on which I have been acting pro bono. They have agreed to a pro bono costs order under new s.194A to be paid to
@Access2JusticeF
#tax
Papers received at 5pm, pre-paid personal trainer session at 8pm, emails to IS at 11.30pm, skeleton done by 1.30am, low blood sugar at 2.30am... need to be up at 6am for court at 10am.
These pupillage applicants need to know it’s not all dining in hall and flaunting your gown.
Before anyone points it out, I know I’m not a fun dinner party guest: I’m a tax lawyer specialising in the food and drink sector... it’s your fault for inviting me!
Extremely proud of
@AllyLlorente
and her tireless work (trust me!) trying to ensure the junior criminal bar remains a viable career path, and that justice is accessible and timeous for all. I hoped to attend but unfortunately [remote gaming] duty called. Well done
@TheCriminalBar
Delighted to be seen as a leading junior (
@UK_Legal500
). I have to admit, I am quite overwhelmed to see my name in the company of such esteemed counsel: people I admire greatly. Well done also to
@AllyLlorente
, a star who has already risen in my humble opinion!
#Legal500
#VAT
Sunday afternoon, reading in the sun. This is a great little guide (<200 pages), published earlier this year, with some useful references. A useful addition to the home library.
I went into chambers on Friday and had an actual (distanced) discussion with a friend and colleague about some knotty variation/quantum meruit points in his case - and it was wonderful. I can cope with solitude and telephone calls but I miss those chambers sounding-board debates.
@mikercameron
No VAT on tickets to the opera, the highest quality caviar, buying a second home, or playing the lottery. But there is VAT on a bottle of water, toilet roll, underpants, spectacles and lenses, and a plumber fixing your heating. It’s not much of a general rule, is it?
Good news this morning:
@AllyLlorente
has been made a Grade 3 prosecutor. Only 2016 call but the hardest working little worker bee ever, buzzing from court-to-court. She is very impressive.
#crime
Heading to court with my full garb for the first time in over a year and a half, before I knew the word coronavirus. Preparing to be slowly asphyxiated mid-submissions by a protruding collar stud with an unexpectedly tight wing collar.
#fancydress
@EmmaKennedy
To be fair - if we must - I would probably look much worse if I had two young babies and was running the country during a global pandemic 😂
I have just seen this post on LinkedIn. Have a look at this letter from HMRC; how many advisors would have thrown it in the bin? According to the post and comments, it is 100% genuine. No wonder scammers try it on.
#tax
#VAT
#hmrc
Received some good news in relation to a Remote Gaming Duty case on which I was instructed, with the client succeeding without having to escalate to the Tribunal. I am, therefore, going to celebrate by sampling a “Fat Rascal” at Betty’s. I understand it is a cake for tax purposes
I would have gone with "lazy bastard who doesn't know his a*se from his elbow", but this is much better. Thank you to my referees and to the Chambers researchers, and well done all.
#VAT
@Paulalondonnews
@parthaskar
@GillianKeegan
As someone who was diabetic in school without CGMs and now benefits from CGMs, you’re talking errant nonsense. The change in life quality and general health is incomparable with wearable medical technology, which is a new phenomenon.
Merry Christmas to all! Fingers-crossed you have all been good this year, but just in case you’re on the naughty list, don’t forget supplies of coal are generally subject to the reduced rate under Group 1, Schedule 7A to VATA 1994. (I know I need to take a day off…).
#xmas
#VAT
If you get the chance (and have negative LFT), I recommend seeing “2:22 A Ghost Story” at the Geilgud Theatre.
@James_Buckley
(Jay from the Inbetweeners) puts in a magnificent performance, as does
@iamstephbeatz
(aka Rosa Diaz). Great fun.
#ShhDontTell
Off to see an open-air performance of A Midsummer Night’s Dream in Kew Gardens this evening. Rather hoping the rain desists or there is a risk of a wet Bottom. (Sorry!)
I cannot wait for 8pm tonight. An opportunity to go to a deserted weights room in an empty gym, then do the weekly food shop in peace. Football is coming home; Max is going out.
#bloodylovefootball
To those people with the misconception that tax is boring... Here is a Tribunal case about the correct customs duty classification of locking display cabinets for public notices and hand sanitiser bottle stands.
#CustomsDuty
#Tax
Packing for my first proper holiday in a while. It will be nice to get away from work and have a break from VAT…
Oh, and here is the holiday reading
@SteveDalytax
kindly sent me. 😂
Another round of cetacean slaughter imminent on the Faroe Islands per
@seashepherd
. Will His Majesty’s former Ambassador to Denmark, Emma Hopkins, do something useful and speak up now (noting the UK’s pledged increased commitment to whale protection)?
@EHopkinsFCDO
#Grind
“When I was at the Bar I’m bound to say that I found some judges extraordinarily wooden-headed. I had to say the same thing over and over again to them. And, now I’m on the bench, I can’t understand why counsel are always repeating themselves”. From Henry Cecil’s Sober as a Judge
Congrats to
@AllyLlorente
for being ranked as a Rising Star for Crime in the 2024 Legal500 UK Bar directory, and for getting a NG verdict this morning after a 9-month trial.
(I will have to acknowledge this quote next time we argue about whose turn it is to do the dishwasher.)
When one buys a KFC takeaway meal, is the dip pot part of a single supply of hot food or is it separate? And, if HMRC agree and pay out then later change their mind, should HMRC be allowed to recover the VAT it refunded? 🧵
#VAT
#food
@MarinaHyde
“Naturally, there will be those who wonder at Brooklyn’s inability to have what other mortals might regard as amateur hobbies without considering them nascent professional empires.” Your writing is just *chef’s kiss*
Short thread for lawyers around the world with T1D, plus a poll: I always thought this article was a bit silly - who would really care about my struggles with some obstinate security guard in Milton Keynes over a 150ml can of Coke?
#T1D
#Diabetes
#ABCD
Went for a brisk walk after a day of pupillage interviews on Zoom. Ended up walking and clapping (which would no doubt look completely unhinged in any other circumstances), then I swallowed a fly. That will teach me for exercising.
#ClapForTheNHS
@FaiselSadiq
@SBarrettBar
Struggle to see what he could possibly mean. For any of your non-law followers, see Bennion on Statutory Interpretation, and Erskine May, below.
I have no idea why
@johnprescott
didn’t want his decanter from the Glasgow Wide Taxi Owners Association. But, if anyone fancies a glass of New Labour, two Jags, sherry - it’s on my desk.
I am fairly certain that I am not the only lawyer on Twitter who is currently putting the kettle on and waiting for
@GeorgePeretzQC
to do a thread on this…
The animator/illustrator of the original Teenage Mutant Ninja Turtles (and Doug, and Sabrina the Teenage Witch) is an old family friend. His birthday cards are the best.
My first case for HMRC’s VAT team, concerning in essence whether broadcasted screenings of theatre shows to cinemas amounted to “admission to a theatrical performance” for the VAT exemption in Sch.9. An interesting case with reference to News Corp.
#VAT
Delighted to be working on this case; likely one of the last Francovich claims post-Brexit. It’s a pleasure to be instructed by the team at KPMG and led by Valentina Sloane QC.
#tax
#foodandbeverage
#EU
Hard to overstate how impressive a feat of tax simplification this is. One of the most convoluted federal indirect tax jurisdictions (= compliance costs for taxpayers and administration costs for tax authority) has consolidated and rationalised, owing largely to Prof Rita’s work.
Today is an historic day for tax nerds worldwide. The Brazilian Tax Reform, which abolishes five consumption taxes, and substitutes it with one VAT was approved last night.
Congratulations to all (non-tax nerd) Brazilians, who are the true winners. My full message in Portuguese:
@JudithFreedman
Of all the advocates there, his strength is his ability to listen. His cross-examination is a masterclass in reacting and piggybacking on ambiguities and inconsistencies. It is all the more effective owing to his being on top of all the documents. He deserves a knighthood.
FINALLY I get the automated scam HMRC call, after months - nay, years - of anticipation. I pressed 1 to speak to an agent and gave her my name... Then she has the audacity, the effrontery, to hang up on me. Not even a discussion on Schedule 24 of the Finance Act 2007.
#scam
Ignore all that Scottish Independence Referendum Bill stuff; watch the second day of News Corp UK v HMRC on whether the digital version of The Times is a “newspaper” for VAT purposes (and the “always speaking” doctrine).
Happy Birthday to VAT royalty and one of the most important people in my life,
@delaFeriaR
. Here is a short story about how our paths crossed fortuitously…
Woke up early to do some work; Dad convinced me to take a break and get a coffee and cake from his local bakery. Which would you choose?
#bolos
#cakesofportugal
@seanjonesqc
Captain Picard (Patrick Stewart) and his partner in a full-length fur coat once asked me whether the Sainsbury’s in Chipping Norton had any star anise.
I have seen discussions on social media regarding time of supply for VAT (concerning payments to private schools prior to yesterday's anti-forestalling measures). Tax advisors may also note there has been a recent FTT decision discussing similar issues in relation to Lycamobile.
Apparently it was on this exact day six years ago that I was at Cornell in upstate NY taking a day off Trial Advocacy with a long walk when I came across this waterfall in the shape of a heart, framed by the perspective and the foliage. Seems like a lifetime ago now.
#tempusfugit
Wow, that really is a very kind thing to say. I am not sure it is accurate, but it is certainly kind. Delighted to be promoted from “Up and Coming” to “Band 3 Junior” for VAT in
@ChambersGuides
this year. Thank you to my referees and those instructing me on such interesting cases
This morning we seized 2 cannabis plants from an address in Alsager after neighbours reported a strong smell of cannabis. If you notice anything suspicious anywhere around the town please let us know via 101 or 999 in an emergency
#alsagerpolice
The new issue of the British Tax Review is out. I highly recommend
@delaFeriaR
's article on the impact of digitalisation on personal income taxes. Also, if you have a chance, take a look at my case note on Deluxe Property v SCL: VAT repayment on trust.
#VAT
#Trusts
#Tax
#BTR
@EGoldLdn
Well done for doing it pro bono Elliot. Regardless of the various controversies and quarrelling, it is a decent thing to do and in the best traditions of the bar.
I was lucky enough to attend a talk this evening delivered by Lord Neuberger on VAT and the courts. It is rare to find someone who possesses every possible positive trait for a lawyer with none of the negatives. That’s why he is who he is, of course.
#VAT
#tax
Discussions on LinkedIn about food-based advent calendars and whether they are a supply of food or calendars for VAT is exactly the distraction I need at 5pm on a Wednesday…
#VAT
An early birthday present - to myself - after a long week. (A niche post for those in the Venn intersection of lawyers and variant sudoku fans, or just
@James_M_Lloyd
) h/t
@crypticcracking