Rory Mullan

Rory advises taxpayers in their dealings with HMRC. This includes both the provision of tax planning advice and also dealing with and responding to HMRC. Rory's approach is to try to give the most helpful, comprehensive and practical advice possible.

Rory also offers tax planning advice, including where necessary drafting suitable documentation for implementation.

Where a dispute with HMRC has arisen, Rory has found he can most usefully assist by providing an objective, detailed and realistic analysis of the HMRC approach and the prospects of successfully challenging it. Very often this can result in a favourable conclusion for the taxpayer at an early stage. Rory will also advise on the the appropriate response to objections raised by the Revenue authorities and, where necessary, will provide representation in litigation. The emphasis is always on obtaining a quick and cost effective solution.

Rory is experienced representing tax payers before both the tax tribunals and higher Courts and has appeared in a number of significant disputes. In appropriate cases he will act on a conditional fee basis.

Rory advises on all direct tax matters, for both private and corporate clients as well as in the context of trusts and estates. He has also advised extensively in VAT and stamp duty land tax planning.

Recent Matters

Matters on which Rory has recently advised include the following:

● Compatibility of direct tax provisions with EU law, including:

(i) the transfer of assets abroad provisions,

(ii) sections 86 and 87 TCGA 1992,

(iii) restrictions on hold-over relief for foreign residents,

(iv) the settlement provisions and

(iv) the remittance rules.

● Compatibility of proposed amendments to section 13 and the transfer of assets abroad provisions with EU law.

● The scope of the income tax charge on benefits in kind under Part 2 ITEPA 2003.

● Entrepreneurs' relief and how to secure its availability.

● The application of the employment related securities legislation (Part 7 ITEPA 2003).

Apollo Fuels Ltd and others v HMRC (12 December 2012) (Employee car leasing arrangements - whether there is any benefit in kind where there is an arms length rental and whether business mileage allowances can be claimed);

Fisher v Revenue and Customs Comrs [2012] UKFTT 335 (11 May 2012) (Disclosure of documents: what documents held by HMRC are relevant to the transfer of assets abroad motive defence - Waiver of legal privilege);

Revenue and Customs Comrs v PA Holdings Ltd [2011] EWCA Civ 1414 (Treatment of dividends paid to employee shareholders in respect of restricted shares for income tax and NIC purposes);

Commissioners of Revenue and Customs v Loyalty Management UK Ltd [2007] EWCA Civ 938 (CA), [2008] STC 59 (VAT consequences of the Nectar Card scheme);

Greenalls Management Ltd v. Commissioners of Customs and Excise [2005] UKHL 34, [2005] 1 WLR 1754 (HL) (liability to excise duty of innocent warehousekeeper on diversion of goods); and

Howell v Trippier [2004] EWCA Civ 885 [2004] STC 1245 (CA) (income tax liability of trustees of a discretionary settlement in receipt of stock dividends).

Meilicke v Finzmt Bonn-Innenstadt: practical issues in claiming foreign tax credits (2012) BTR, Issue 1, 49 (a discussion of the decision of the CJEU concerning how effect was to be given to its earlier decision in Manninen on the requirement that EU Member States give dividend tax credits for foreign tax suffered where such a credit would be given for national taxes)

Test Claimants in the Thin Cap Group Litigation v HMRC: what amounts to commercial justification in considering issues of proportionality? (2011) BTR, Issue 3, 295 (a discussion of the decision of the Court of Appeal concerning the application of EU law to the thin cap legislation and the effect of the requirement that justifiable restrictions on freedom of establishment should be proportionate)

The Relevance of EU Law to the Motive Defence (2011) OITR, Issue 15 (a discussion of whether the exercise of a freedom of movement under the TFEU can properly be characterised as tax avoidance for the purposes of the motive defence)

Littlewoods Ltd and others v HMRC: compound interest overpaid VAT - where are we now? (2010) BTR, Issue 5, 475, with Harriet Brown (a discussion of the various cases dealing with the issue of compound interest on overpaid VAT up to and including Littlewoods and the terms of the reference made to the ECJ in that case)

Sections 52 and 53 of the Finance Act 2010: Inheritance Tax anti-avoidance provisions (2010) BTR, Issue 5, 451 (a brief overview of the inheritance tax anti-avoidance provisions introduced in FA 2010, including the new section 81A IHTA 1984 and the amendments concerning purchased interests in possession)

Compound interest claims: what to do now Tax Journal, 27 September 2010

Brits get a raw deal Taxation, 2 September 2010 (A brief discussion concerning the incompatibility of some aspects of HMRC 6 on residence with EU law)

A series of unfortunate misconceptions Taxation, 24 June 2010 (A discussion of the errors in HMRC's approach to the inheritance tax implications of payments to an EBT)

Managed Service Companies (2008) PTPR Vol 12, Issue 1, 57 (A discussion of the scope and effect of the managed service companies legislation)

What to do with Trusts created before 22 March 2006 (2008) PTPR Vol 12, Issue 1, 35 (a discussion of the consequences of the changes to the inheritance treatment of trusts, how they effect existing trusts planning to deal with the changes)

Variations of Trusts (2007) PTPR Vol 11, Issue 2, 15 (A discussion of the different approaches and means of altering the terms of an existng trust)

Private residence relief - section 112 and Schedule 22 Finance Act 2004 (2004) BTR 508 (a brief overview of the changes to principal private residence relief introduced by FA 2004)

R v Dimsey and Allen (2002) BTR 149 (a discussion of the decisions of the House of Lords concerning the transfer of assets abroad provisions and the shadow director charge)

The Interaction of EU Treaty Freedoms and the UK Tax Code with Harriet Brown, (Key Haven Publications 2011)

Contributing author to Tolley's Property Taxation 2007-2008, 2008-2009 and 2009-2010

Rory lectures extensively on tax matters. Recent lectures have included the following topics:

● Developments in offshore tax planning: a consideration of recent developments in offshore tax planning including discussion and analysis of the consultation on and proposed amendments to section 13 TCGA 1992 and the Transfer of Assets Abroad provisions and the ongoing EU law issues which arise;

● Relying on EU Law as a defence to UK tax charges in the Channel Islands: an overview of some of those provisions of the UK tax code which are incompatible with EU treaty freedoms, and how EU law can be relied upon to resist a charge under those provisions in the context of offshore structures set up in the Channel Islands;

● The Relevance of Commerciality and Tax Avoidance in EU Treaty Defences to UK Tax Charges: a look at how concepts of commerciality and tax avoidance are applied when looking at provisions of the UK tax code in the EU context;

● Capital taxes update: a look at recent developments in relation to capital taxes including the decision in Pitt v Holt; Futter v Futter, a consideration of some current planning ideas involving trusts and a discussion of recent developments in relation to APR and BPR;

● EU law and Isle of Man Trusts: a consideration of the position of the Isle of Man within the EU and the availability of EU Treaty defences to tax charges on Isle of Man Trusts;

● Securing entrepreneurs relief in a tax efficient manner: a discussion of some of the common issues which can arise in relation to entrepreneurs relief;

● EU Treaty Freedoms and the UK Tax Code: a discussion of the application of EU Treaty freedoms to various provisions of UK tax legislation, including how the freedoms apply to trustees and settlements, sections 86 and 87 TCGA 1992, the settlement provisions and the requirements of proportionality as they apply to the remittance basis;

● Recent developments in relation to Abuse of Rights: a discussion of the most recent case law concerning the abuse of rights doctrine as it applies to VAT including .RBS Deutschland and Weald Leasing;