Natasha Barnes

Call 2010

“I am trying and failing to think of a better junior. Her written work is up there with any barrister I can think of. She is clear, direct and a pleasure to work with. Incredibly clever and really in demand.”

Chambers and Partners 2024
Photo of Natasha Barnes

Business & Property

Natasha specialises in all areas of indirect tax. She is instructed in cases before the Court of Appeal, Upper Tribunal and First-tier Tribunal involving the interpretation of EU directives, fiscal neutrality, the place of supply, triangulation, partial exemption and human rights in relation to tax law.


Court of Appeal

  • HMRC v Ampleaward [2021] EWCA Civ 1459: Lead counsel (leading Paul Reynolds) against Kieron Beal KC in £40 million test case concerning the lawfulness of the ‘fall back’ provisions. The Court of Appeal complimented Natasha’s ‘outstandingly able’ submissions in the course of its decision.
  • HMRC v Life Services [2020] EWCA Civ 452: Led by Jonathan Davey KC in lead appeal about whether the UK can treat supplies of welfare services differently for VAT purposes across its devolved nations.

Upper Tribunal

  • Borough Council of Kings Lynn v HMRC [2022] UKUT 00326: Acting on behalf of a local authority in the Upper Tribunal in a challenge to HMRC’s decision concerning the correct VAT treatment of pay-as-you-go parking.
  • Zeman v HMRC [2021] UKUT 182: Sole counsel against Adrian Essa KC in appeal concerning whether the FTT can consider public law challenges in a statutory appeal. Listed in Tax Journal as a key case of 2021.
  • MCL v HMRC [2021] UKUT 292: Sole counsel in a 2-day appeal concerning when a supplier can establish that its customer was ‘usually resident’ outside the Community.
  • LGT v HMRC [2021] UKUT 36: Appeal concerning whether supplies of family accommodation placements were exempt from VAT as ‘welfare supplies’.

First-tier Tribunal

  • DFS v HMRC [2022] UKFTT 153: Lead counsel (leading Paul Reynolds) against Valentina Sloane KC in 2-week high-value VAT partial exemption dispute between HMRC and DFS (a FTSE company with £1 billion annual turnover).
  • Credit Suisse v HMRC: Led by Owain Thomas KC in an appeal concerning the correct treatment of IT supplies. The value of the appeal is estimated at more than £100 million.
  • XX v HMRC: Appeal concerning extent to which one of the world’s largest pharmaceutical companies can recover input tax on supplies of marketing services under the Tour Operators Margins Scheme.
  • Greencyc v HMRC: Lead counsel (leading Rajkiran Barhey) in MTIC appeal.