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Denis Edwards


 

Focus 

 

Denis Edwards was called to the Bar (Middle Temple) in 2002 and admitted to the Scottish Bar as an Advocate in 2012.  Following a judicial assistantship in the Court of Appeal, he developed a strong practice in public law and EU law before focusing on tax cases, with a specialism in VAT and the law on customs & excuse duties.

 

Denis advises and represents both taxpayers and public authorities in a wide range of tax cases.  He has substantial experience of tax litigation, including judicial reviews and appeals in both the First-tier Tribunal and Upper Tribunal.  He previously represented HMRC in both direct and indirect tax cases, having been one of the Attorney General’s Panel of Counsel for 5 years.

 

Denis taught law for 10 years before coming to the Bar.  He continues to offer training events in tax and related legal subjects and is also a teacher in several professional legal education programmes both in the UK and internationally.

 

Expertise

 

VAT [all areas including grouping, classification of supplies, public sector VAT, historic claims]

Customs Duties [customs & excise, post-Brexit FTAs, origin, classification & tariffs disputes]

EU Law [EU tax, free movement and non-discrimination, state aid, procurement]

Judicial review [e.g. HMRC powers, accelerated payment notices, retrospective assessments]

Enquiries and investigations [COP 8, COP 9, DOTAS non-notification, offshore assets]

Direct Taxes [income tax, corporation tax, allowances, residence rules]

Education, Professional Memberships and Appointments

 

LLB (Hons), Dip LP, University of Glasgow

LLM, Osgoode Hall Law School

Revenue Bar Association

VAT Practitioners Association

Bar European Group

Administrative Law Bar Association

Directories - Professional Recommendations

 

Chambers & Partners has ranked Denis in recent years.  Comments have included:

 

"A measured and thorough advocate”

“Reasonable, affable and measured”

“He has an impressive range of legal knowledge and is able to reduce things down to a level that makes things look simple”.

 

Recent Cases

 

Denis has appeared in several important tax cases decided by courts and tribunals at all levels.  These include:

 

Lothian Health Board v. HMRC [2020] CSIH 14 (standard of proof for proving amounts of overpayments of VAT in breach of EU law; scope of the San Giorgio restitutionary principles; role of tribunals in determining overpayment amounts)

Coin-a-Drink Ltd v. HMRC [2017] STC 1351 (whether repayments of overpaid VAT plus interest were subject to corporation tax given that the repayments were remedial; whether taxation of repayments complied with effectiveness principle)

Macaw Properties v. HMRC[2012] STI 1465 (entitlement to deduct property renovation expenses from liability to pay value added tax; definition of ‘commercial purposes’ of expenses and ‘economic viability’ of project)

Huhtala v. HMRC [2011] STC 2226 (whether claim for transport and mooring costs of a barge used as a home while writing a book were wholly and exclusively for the purposes of the taxpayer’s trade)

West Country Vending Service Ltd v. HMRC [2010] STI 2544 (whether VAT was chargeable on food supplied on business premises from a vending machine on the assumption that it would be consumed there)

Future Components Ltd V. HMRC [2010] UKFTT 101 (VAT repayment claim made in time because the 25 day period for HMRC to verify the claim not counted towards the time limit for repayment)

Harding v. HMRC [2008] STC 3499 (exemption from capital gains tax for gains realised from loan notes with a currency conversion option; whether such loan notes ‘qualifying corporate bonds’)

Fleming & Conde Nast! v. Commissioners for Revenue & Customs [2008] 1 WLR 195 (House of Lords: representing taxpayer in a claim for repayment of overpaid VAT (sales tax); the case was described in the Financial Times as the leading VAT case of the decade)

 

In addition, Denis has appeared in these leading cases decided by the supreme courts:

 

South Lanarkshire Council v. Coface SA [2016] CSIH 15 (construction of commercial contracts; construction of performance bond guaranteeing compliance with environmental obligations)

Scottish Environmental Protection Agency v. Liquidators of Scottish Coal Limited (Court of Session, Inner House) (whether liquidators have the power to disclaim environmental licences and permits held by the insolvent company; whether there can be ‘ownerless land’ in Scotland; what EU environmental law requires of domestic law on insolvency)

Saint Prix v. Secretary of State for Work and Pensions [2012] UKSC 49; Case C-510/12 (representing the UK Government in the UK Supreme Court, defending a claim that a pregnant woman retains "worker status" in EU law for the purposes of article 45 of the Treaty on the Functioning of the EU and article 7 of Directive 2004/38/EC).

R (Payne and Cooper) v. Secretary of State for Work and Pensions [2012] 2 WLR 1 (representing UK Government in the UK Supreme Court in a claim concerning the implications for social security law of a person’s insolvency)

R (Rogerson) v. Ministry of Defence

Publications

 

Denis has published notes and articles in leading law journals including the Law Quarterly Review, the International & Comparative Law Quarterly and the American Journal of Comparative law.

 

Denis is also the co-author of the leading textbook on judicial review in Scotland (Clyde & Edwards, Judicial Review).

 

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Our Members

Alun James
Michael Sherry
David Southern QC
Jonathan S. Schwarz
Tim Brown
Scott Redpath
Michael Collins
Philip Ridgway
Anne Redston
Stephen Arthur
Michael Quinlan
Keith M Gordon
Ximena Montes Manzano
Anne Fairpo
Lyndsey Frawley
David Pett
Michael Avient
Denis Edwards

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Claire James
Senior Clerk
Lucy Campbell
Deputy Senior Clerk
Cindy Green
First Junior Clerk
Kaylin O'Rourke
Junior Clerk

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