David is a Solicitor Advocate specialising in VAT and tax litigation. He has appeared as advocate at both the First-tier Tribunal and Upper Tribunal and has represented clients at all stages of the litigation process.
Chambers report that David is "adept at handling VAT cases" and that clients have stated that he is "diligent and forensic in his approach; he leaves no stone unturned". Legal 500 report that clients have described David as "very knowledgeable and down to earth".
David is ranked as a leading expert by the International Tax Review in its "Tax Controversy Leaders Guide" and “Indirect Tax Leaders Guide” 2019.
Representative Legal Matters
Recent VAT advisory and court work
- Acting for a telecommunications business in court proceedings on the application and interaction of place of supply and time of supply rules under the EU VAT Directive.
- Acting for a global hotel chain in proceedings at the First-tier Tribunal and Upper Tribunal on the treatment of its loyalty programme, confirming that VAT should not be a cost for the promoter of the loyalty programme.
- Acting for an investment bank on the VAT treatment of intra-group supplies.
- Acting for a medical provider on the VAT treatment of intra-group supplies.
- Acting for a manufacturer seeking VAT recovery under a lease structure.
- Advising telecommunications and e-commerce businesses on their legitimate expectations to rely on historic positions agreed with HMRC.
- Advising a business on judicial review proceedings and relying on unjust enrichment principles to obtain a VAT refund.
Advising on aggressive tax audits and proceedings
- Advising an e-commerce business in relation to place of supply for VAT purposes - and related obligations under the UK's Corporate Criminal Offence.
- Advising a platform relating to its VAT obligations where its suppliers were accused of VAT fraud by HMRC.
- Representing two large investment banks against aggressive VAT investigations, including advising on allegations of fraud by HMRC, which we successfully helped our client to settle.
- Advising an investment management company against the allegation of "MTIC" VAT fraud by HMRC.
- Defending a manufacturer against allegations of VAT and payroll fraud by HMRC, which we successfully helped our client to settle.
- Defending an outsourcer from the allegation of "deliberate" behaviour in relation to a VAT dispute in order to mitigate the level of penalty issued by HMRC.
- Advising a global supply chain management company in relation to a criminal and civil tax investigation by HMRC, which we successfully helped our client to settle.
Professional Associations and Memberships
- Chartered Institute of Taxation
- Law Society of England and Wales
- VAT practitioners' Group
- Chartered Tax Adviser (2007)
- England & Wales~United Kingdom (2005)
- UWE Bristol (Legal Practice Course) (2002)
- University of Bristol (LLB (Hons) Law) (2000)