Jonathan has a broad tax practice. His recent focus has been on the following areas:
International tax issues (e.g. double taxation relief, permanent establishments, transfer pricing etc) form a substantial part of Jonathan’s practice. Examples of recent cases include:
Irish Bank Resolution Corp v HMRC  EWCA Civ 1128,  STC 1946 (also acted before the UT and FTT): acted for HMRC successfully resisting treaty challenge to attribution of chargeable profits of the permanent establishment of an overseas bank (business profits article of the UK / Ireland double tax treaty; separate enterprise principle).
Royal Bank of Canada v HMRC  UKFTT 267 (TC), 22 ITLR 747: appearing for HMRC in a substantial dispute concerning the tax treatment of profits relating to a North Sea oil field and the application of the immovable property article of the UK / Canada double tax treaty (on appeal to the UT).
Bloomberg Inc v HMRC  UKFTT 205 (TC),  SFTD 1079: appeared for HMRC successfully resisting high value claim for intangible fixed assets raising complex issues as to the interpretation of the business profits article of the US / UK double tax treaty.
Advising a large FTSE 100 listed multinational in relation to deductibility and transfer pricing issues concerning a business restructuring.
Acting for a US technology company in a transfer pricing dispute before the Mauritian Assessment Review Committee.
EU tax issues
Jonathan has significant, wide-ranging experience of issues concerning the compatibility of the UK tax code with EU law, having acted in numerous cases in the CFC and Dividend GLO, the Franked Investment Income GLO and related matters. Recent work includes:
Appearing for the claimants in the Supreme Court in Test Claimants in the FII Group Litigation v HMRC  UKSC 31. Jonathan has acted in these exceptionally complex and high-value proceedings since 2013 including a ten day hearing before the Court of Appeal ( EWCA Civ 1180,  STC 696), a 16 day trial before the High Court in May/June 2014 ( EWHC 4302 (Ch),  STC 1471) and numerous interim applications (e.g.  EWHC 3757 (pleadings);  EWHC 2883 (Ch) (costs)).
Appearing for the claimants in the Supreme Court in Prudential Assurance Company Ltd v HMRC  UKSC,  STC 1657 (the test case in the CFC and Dividend Group Litigation); also appeared before the Court of Appeal and the High Court.
Acting for Intercontinental Hotels Group in its successful claim to recover tax levied in breach of EU law: Six Continents Ltd v HMRC  EWHC 2426 (Ch),  STC 1228 (also acted in successful related interim payment application:  EWHC 2884 (Ch)).
Appearing in the Upper Tribunal for British American Tobacco in its challenge to the “restitution interest” tax provisions in Part 8C Corporation Tax Act 2010 (July 2018: BAT Industries plc v HMRC; stayed part-heard).
Appearing for HMRC before the Court of Justice of the European Union in Case C-646/15 Trustees of the P Panayi Accumulation & Maintenance Settlements  STC 2495 (appointment of non-resident trustees; compatibility of exit tax with EU law) and in subsequent proceedings before the FTT:  UKFTT 622 (TCC),  SFTD 209 (on appeal to the UT).
Business and corporate tax
Jonathan frequently acts and advises in relation to a wide range of business and corporate tax issues. Recent work has included:
Appearing before the Court of Appeal for companies in the FTSE 100 Smith & Nephew group in successful claims for £680m foreign exchange losses (HMRC v Smith & Nephew Overseas Ltd  EWCA Civ 299; also appeared before the FTT and UT);
Appearing for HMRC before the Court of Appeal in Farnborough Airport Properties Company Ltd v HMRC  EWCA Civ 118,  STC 517 (successfully resisting claim for group relief following the appointment of administrative receiver).
Appearing before the FTT for a global packaging group in successful claims for group relief: LINPAC Group Holdings Ltd v HMRC  UKFTT 60 (TC),  SFTD 575.
Acting for HMRC in a substantial dispute concerning the availability of capital allowances in relation to the construction of a nuclear decommissioning centre: Urenco Chemplants Ltd v HMRC (July 2021; UT – on appeal from  UKFTT 522 (TC)).
Employment and personal taxes
Jonathan has extensive experience of employment and personal tax issues. Recent work has included:
Appearing before the Supreme Court in RFC (2012) PLC v HMRC  UKSC 45,  STC 1556 (the Rangers Football Club employee benefit trust litigation). Jonathan acted in this long running dispute from 2010, appearing before the FTT and UT and assisting Scottish counsel in the Court of Session (Inner House).
Acting in disputes concerning employee remuneration structures established by a wide variety of employers.
Appearing for the taxpayer in Root2 Tax Limited v HMRC  UKFTT 744 (TC) (spread betting contracts; employment income/NIC).
Advising in relation to tax issues arising from HMRC’s COVID-19 Self-Employed Income Support Scheme and Job Retention Scheme.
Appearing for HMRC before the Court of Justice of the European Union in Case C-646/15 Trustees of the P Panayi Accumulation & Maintenance Settlements  STC 2495 (trust taxation / exit taxes / EU law) and in subsequent proceedings before the FTT:  UKFTT 622 (TCC),  SFTD 209 (on appeal to the UT).
Value Added Tax
Jonathan has wide-ranging experience in VAT. Recent work has included:
Appearing before the Court of Appeal in LIFE Services Ltd v HMRC  EWCA Civ 452,  STC 898 (welfare exemption; also appeared before UT:  UKUT 4849 (TCC) and  UKUT 2,  STC 419).
Appearing for the liquidators of MG Rover Group before the Court of Appeal in substantial litigation concerning the compatibility of the UK VAT grouping rules with EU law: MG Rover Group v HMRC  EWCA Civ 485,  STC 1134 (VAT grouping; also appeared before the UT and FTT).
Appearing before the Upper Tribunal in St Andrew’s College Bradfield v HMRC  UKUT 491 (TCC),  STC 83 (sporting exemption).
Other indirect taxes
Jonathan regularly acts in cases involving other indirect taxes (e.g. SDLT, landfill tax, customs duties and excise duties). Recent work has included:
Appearing before the First-tier Tribunal for Scotland in a substantial landfill tax dispute: Barr Environmental Ltd v Revenue Scotland (heard over three weeks in December 2019 and February-March 2020; decision awaited).
Appearing before the FTT in Hannover Leasing v HMRC  UKFTT 262 (TC) (SDLT: section 75A FA 2003).
Advising casinos and online gaming providers on gaming duty and remote gaming duty issues.
Acting for HMRC resisting judicial review challenges to HMRC excise duty enforcement action.
Public law (tax-related)
Jonathan regularly acts for taxpayers and for HMRC in disputes relating to the public law validity of HMRC action. Examples of recent work include:
Acting for a group of investment funds in High Court judicial review proceedings challenging HMRC’s refusal to apply published guidance.
Acted in High Court judicial review proceedings concerning the chargeable gains treatment of disposals of a property portfolio by an investment fund and the applicability of HMRC published guidance.
Acted in a dispute concerning HMRC’s decision to withdraw venture capital trust approval status for two well-known VCTs.
Acting in tax-related High Court judicial review proceedings concerning personal tax issues (e.g. amendments to partner returns; disclosure of tax avoidance schemes; accelerated payment notices).
Acting for a housing association in a dispute concerning HMRC’s withdrawal of a VAT ruling.
Tax-related commercial disputes
Jonathan regularly acts for corporate and private clients in tax-related commercial disputes. Examples of recent work include:
Acting and advising in relation to High Court contractual tax warranty and indemnity claims arising under share purchase agreements.
Acting for a FTSE100 multinational in LCIA arbitration proceedings concerning the VAT treatment of cross-border supplies and the construction of tax indemnity provisions.
Acting in High Court proceedings concerning tax indemnities for Swiss VAT: Kuoni Travel Ltd v Boyle  EWHC 877 (QB).
Acting in High Court proceedings between customers and suppliers for restitution of overcharged VAT.