Tax Appeals


Our tax barristers have been instructed in some of the most complex fraud and excise trials before First-tier Tribunal. Our specialist tax barristers are on hand to provide advice and representation in the full range of direct and indirect tax appeals.

187 Chambers has separate practice teams acting for HMRC and tax payers.

Our specialist teams of barristers work on:

  • Appeals before the First-tier Tax Tribunal, Upper Tribunals and the Court of Appeal.
  • Judicial Reviews in the High Court and Freezing Injunctions.
  • Investigations into tax affairs.
  • MITC  and alcohol fraud.
  • Tax irregularities by HMRC, companies, individuals and their advisors.
  • Advisory work for HMRC

Why choose 187 Chambers?

  • Our barristers are some of the most experienced and specialised in the country when it comes to dealing with VAT and excise fraud.
  • We are expert cross-examiners, capable of handling contentious, complex and document- heavy cases.
  • Our barristers are adept litigators skilled at working with teams of solicitors, tax advisors, accountants and experts.
  • We provide not only legal advice but, strategic guidance and robust advocacy services.
  • We know what cost-effective and rigorous methods are needed to ensure that fraud allegations are fully scrutinised and challenged wherever feasible.

Examples of our Tax Appeals Cases Include:

  • Film Schemes and Tax Avoidance Litigation – instructed by HMRC to advise on major civil litigation.
  • Edgeskill v HMRC – a £15 million appeal by a trader. Our client instructed Andrew Trollope KC
  • MITC Fraud Trials and AppealsAndrew Trollope KC represents traders accused of fraud in First-tier and Upper Tribunals.
  • CCA Distribution Limited v HMRC [2019]; [2017] EWCA Civ 1899. – Christopher Kerr and Ben Hayhurst Instructed
  • Vale Europe v HMRC [2018] UKFTT 662 (TC) – Christopher Kerr Instructed
  • Synectiv v HMRC [2018] UKFTT 92 (TC); [2013] UKFTT 677 (TC) – Christopher Kerr Instructed
  • SIANA LTD V HMRC Andrew Trollope KC represented importer in appeals to First Tier and Upper Tribunal against duty on importations.
  • MEGANTIC SERVICES LTD V HMRC Andrew Trollope KC successfully represented broker in appeal to First Tier Tribunal in £10m input tax claim.
  • GSM EXPORT LTD AND SPRINT CELLULAR LTD V HMRC Andrew Trollope KC represented trader in VAT appeals to First-tier and Upper Tribunal claiming recovery of £5m input tax.
  • FAIRFORD GROUP PLC V HMRC Andrew Trollope KC represented trader in VAT appeals to FTTT claiming recovery on input tax

Frequently Asked Questions