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  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  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.
- Borough Council of Kings Lynn v HMRC  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  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  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  UKUT 36: Appeal concerning whether supplies of family accommodation placements were exempt from VAT as ‘welfare supplies’.
- DFS v HMRC  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.