Christopher Vallis

Christopher brings nearly a decade of experience working in HMRC’s legal department and has a proven track record before the tax tribunals. His comprehensive understanding of HMRC’s processes and procedures positions him as an effective advocate in a wide range of tax conflicts and affords strategic insights in dispute resolution, both in negotiation and litigation settings.

He regularly appears in the tax tribunal in respect of:

• enquiries and discovery assessments
• procedural challenges to the validity of HMRC assessments/penalties
• closure notice applications
• schedule 36 information notices
• penalties (including careless and deliberate behaviour, late-filing, PLNs, reasonable excuse)
• procedural issues (including late appeals, the Tribunal’s jurisdiction, and the availability of public law defences/estoppel)
• a wide range of taxes and reliefs (including income tax, corporation tax, employment taxation, Entrepreneurs’ Relief, CIS and SDLT)

Christopher is qualified to accept instructions from the public and can be contacted directly via email or via the clerks.