Hammad Baig

Hammad Baig

View Hammad Baig's profile on LinkedIn

Hammad’s application to Chambers is currently pending

Called: 2010 (Middle Temple).

Education: BA (Hons); LLB (Hons); BVC

Scholarships: Socrates and Erasmus Scholar

Hammad is authorised to accept instructions directly from lay clients

Customs Practitioners GroupHammad is a member of the Customs Practitioners Group

Member of the Revenue Bar Association

Privacy Notice of Hammad Baig

Practice

Hammad advises on all aspects of domestic and cross border VAT and Customs & Excise law. He is experienced at in-depth analysis of complex provisions in disputes with Her Majesty's Revenue and Customs.

Hammad brings first hand litigation experience and authors articles on tax fraud and commercial litigation.

Particularly experienced in matters relating to:

  • Preference, trade barriers, classification, origin, customs valuation and other technical issues.
  • The VAT rules applying to exempt and zero rated supplies, place of supply of services and goods, place of establishment, the cross-border movement of goods in the EU and third countries, and the recovery of VAT incurred in the EU.
  • Applying for, or challenging the refusal to grant, warehouse keeper status, AEO and AWRS status.
  • Customs reliefs and planning to assist importers to best utilise resources and maximising competitive trade advantage.
  • Hammad regularly appears at the courts and, in particular, before the Tax Tribunals. He accepts instructions in civil and criminal matters in relation to tax issues. He has experience in challenging detentions and seizures of goods in condemnation proceedings or by requesting restoration.

    Hammad takes much pride in offering legal advice to charities on a pro-bono basis.

    Cases

    Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 700 (TC) Acting for the Appellant, Customs Duty, Combined Nomenclature, classification, various pieces of equipment used in CCTV and video recording apparatus, appeal allowed in part.

    Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 192 (TC) Acting for the Appellant, application by Respondent to amend statement of case and to adduce supplementary expert evidence – principles to be applied in determining late applications – HMRC’s applications refused.

    S L Wines Ltd v HMRC [2015] UKFTT 575 (TC) Acting for the Appellant, Money Laundering Regulations 2007, wholesaler of spirits in bond for cash, high value dealer whether in breach of the Regulations, whether maximum penalty imposed appropriate, because maximum penalty imposed on the basis that the breach was deliberate and it was not proved that it was.

    NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 (TC) Acting for the Appellant, excise duty, restoration, Section 14 to 16 of the Finance Act 1994, deemed confirmation of decision, calculation of 45 days period, deemed confirmation, reasons, Alzitrans considered, contents of document relevant to decision not disclosed by HMRC, whether decision therefore unreasonable, Section 3 (1) of the Human Rights Act and section 16 (4) of the Finance Act 94.

    Dehn & Anor v HMRC [2013] UKFTT 633 (TC) Acting for the Appellant – Appellant’s application for costs due to misleading statements by HMRC causing appeal to be submitted in error – tribunal’s jurisdiction on costs in standard route cases.

    ABN Jewellers v Director of Border Revenue ("UKBA") [2013] UKFTT 162 (TC) EXCISE DUTY – Restoration of jewellery for a fee – civil evasion penalty for under-declaration of value of jewellery – whether Review Officer’s decision that there had been a deliberate evasion of the payment of duty was reasonable, whether civil evasion penalty should have been imposed.

    Bays Revert Ltd v Revenue & Customs [2012] UKFTT 43 (TC) VAT, Input tax - Whether Appellant knew or should have known its transactions were connected to the fraudulent evasion of VAT, Mobilx v HMRC applied

    Hirani & Ors v Revenue & Customs [2011] UKFTT 775 (TC) Application for leave to appeal out of time – whether reasonable excuse. Three Appeals before the for the admission of late Appeals against penalties imposed by HMRC. Those penalties were issued under Schedule 36 of the Finance Act 2008 and were in respect of failures to comply with formal information notices relating to personal tax enquiries.