Anne is an experienced tax specialist with a litigation and advisory practice. She has advised on a wide range of tax issues, including corporate tax, employment, pensions, environmental taxes, financial services, social security and indirect taxes and duties. She is a Visiting Professor of Tax Law at King’s College London and consultant editor of Tolley’s Yellow Tax Handbook (“the Yellow Book”). She is a judge of the First-tier Tax Tribunal (Social Entitlement Chamber) and also sits in the Tax Chamber. Before moving to the Bar, Anne was a partner at Ernst & Young, and head of the UK Financial Services Tax Practice. She is a Fellow of both the Institute of Chartered Accountants and the Chartered Institute of Taxation.
Specialist areas of practice
- All areas of employment taxation and National Insurance, including employment status and IR35
- Construction Industry
- HMRC penalties and powers
- Residence and domicile
- Customs and Excise Duties
- National Minimum Wage
- Tax Credits and Benefits
Selection of recent cases
Forde and McHugh Ltd v HM Revenue and Customs  UKSC 14 - This was a test case about the meaning of “earnings” for National Insurance purposes. The appellant had contributed to a type of pension arrangement called a Funded Unapproved Retirement Benefits Scheme (“FURBS”) for its employee, Mr McHugh. HMRC argued that the money contributed to the FURBS was Mr McHugh’s earnings at the time the contribution was made to the FURBS, and thus subject to Class 1 National Insurance Contributions (“NICs”). The Appellant’s case was that NICs are payable on what the employee receives and at the time the contribution was made into the scheme, Mr McHugh had received nothing. His right to a payment in the future was contingent on a number of factors, including his survival until retirement. On 26 February 2014 the Supreme Court unanimously agreed with the arguments advanced on behalf of the Appellant and allowed the appeal.
Roger Skinner Limited v R&C Commrs  UKFTT 525(TC), representing the taxpayer company, led by Michael Conlon QC. The case was a claim for VAT repayment based on whether the company’s products were standard rated or zero rated; the taxpayer won the case at the FTT; HMRC appealed to the UT and in May 2014 the taxpayer again succeeded, see http://www.tribunals.gov.uk/financeandtax/Documents/decisions/HMRC-v-Roger-Skinner.pdf.
Bishop and Others v R&C Commrs – an appeal against mandatory online filing of VAT returns which considered a wide range of issues, including the human rights act in the context of age and disability and the jurisdiction of the FTT.
The Tribunal found in favour of the first three appellants (represented by Anne), deciding that the relevant VAT regulations were a breach of their convention rights under A1P1 and A8 combined with A14. This was because their disproportionate application to persons who are computer illiterate because of their age, or who have a disability which makes using a computer accurately very difficult or painful, or those who live too remotely for a reliable internet connection. HMRC have decided not to appeal this decision.
Hema Tailor v R&C Commrs  UKFTT 199(TC) – a case about the meaning of “general offer” in the context of management buyouts, share schemes and PAYE, in which the taxpayer was successful.
· IR35 - Personal Service Companies published by CCH
· Simons’ Taxes: Divisions on Residence and Employment Related Securities
· Bramwell’s Taxation of Companies & Company reconstructions: Chapter on HMRC information and inspection powers
· Over 150 articles for professional and academic journals, including Taxation, Tax Journal, Tax Adviser, British Tax Review, Pensions World, Payroll Managers’ Review, and Tolley’s Practical NIC.
Standard Contractual Terms
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