Anne is an experienced tax specialist with an advisory and litigation practice. She is also a judge of the First-tier Tax Tribunal (Tax Chamber) and of the Social Entitlement 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, and the consultant editor of Tolley’s Yellow Tax Handbook (“the Yellow Book”). Anne is currently taking a break from practice in order to focus on her work as a judge of the First-tier Tribunal, and so is not accepting new instructions.
Specialist areas of practice
- All areas of employment taxation and National Insurance, including employment status and IR35
- Construction Industry
- National Minimum Wage
- HMRC penalties and powers
- Residence and domicile
- Customs and Excise Duties
- Tax Credits
- Welfare benefits
- Child Support
Selection of recent advice
Anne has recently advised on:
o payments made to members of a provident fund
o termination payments made to non-residents
o remuneration for work carried out under dual contracts
o employment-related loans
o payments made to deferred members of a pension scheme
- the validity of HMRC’s closure notices and discovery assessments
- the application of the personal services provisions to contractors in the public sector
- the disguised remuneration provisions
- the operation of the cross-border NICs rules
- whether the conditions for entrepreneur’s relief were satisfied
- the implications of salary sacrifice arrangements
- how the Disclosure of Tax Avoidance Schemes (DoTAS) rules apply
- whether partners were within IR35
- the validity of Notices issued under FA 2008, Sch 36
Anne has also successfully represented the client in several HMRC ADR negotiations, including issues involving the taxability of benefits in kind and the scope of the IR35 provisions.
Selection of cases
Lancashire, Lee and Johnson v HMRC – heard by the First-tier Tax Tribunal in May 2019. Anne represented a group of appellants, three of which were selected as the lead appellants under Rule 18 of the Tribunal Rules. The case concerns the application of the agency rules to taxpayers who had participated in a tax avoidance scheme. As well as technical tax analysis, the appeal raised issues of the Tribunal’s jurisdiction. The decision is awaited.
Royal Mencap Society v Tomlinson-Blake  EWCA Civ 1641 - Anne was instructed on behalf of the Local Government Association to make representations on the application of the National Minimum Wage rules to workers on sleep-overs. She was subsequently instructed in relation to the Supreme Court hearing, which took place in February 2020. The decision is awaited.
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; Anne was led by Richard Bramwell QC. 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.
Bishop and Others v R&C Commrs  UKFTT 522 (TC) – 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.
Hema Tailor v R&C Commrs  UKFTT 199(TC)– the appeal concerned the meaning of “general offer” in the context of management buyouts, share schemes and PAYE. Anne represented the successful taxpayer.
- 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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