Ross Birkbeck

Ross advises on a range of diverse tax matters. Some issues which he has dealt with recently include:

• Residence and domicile status
• Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003)
• The application of reliefs to SDLT in respect of charities, Multiple dwelling’s relief, and mixed use property.
• Enveloped residential properties
• Entrepreneurs’ relief and incorporation relief
• Corporate restructuring
• VAT relief for charities
• Claims for R&D relief
• Income tax and Inheritance tax relief on gifts to charities
• The relevance and methods of valuation of close companies
• Accelerated Payment Notices and Follower Notices
• The GAAR and its application
• Incorporation of LLPs
• The application of the Transactions in Securities legislation.
• Information notices
• Register of deliberate tax defaulters
• Constructive trusts and the effect on an estate for IHT purposes
• SDLT planning
• Inheritance tax planning
• Challenging penalty assessments

R(M.Sport Limited v HMRC) [2021] (Court of Appeal)

Appearing in the Court of Appeal with Robert Vewnables QC on behalf of the taxpayer in a costs dispute following the issue and withdrawal of a follower notice and accelerated payment notice by HMRC.

HMRC v Embiricos [2020] UKUT 370 (TCC)

Appearing with James Kessler QC before the The First Tier Tribunal and Upper Tribunals, in regard to the scope of the Partial Closure Notice regime introduced by Finance (No2) Act 2017.

R(Zeeman and Murphy) v HMRC [2020] EWHC 794

Appearing in the High Court with Robert Venables QC on behalf of the taxpayer in a claim for judicial review of the controversial 2019 loan charges introduced by Finance (No2) Act 2017.

Golamreza Qolaminejite (aka Anthony Cooper) v HMRC TC/2017/03158 

Appearing in the Upper Tribunal for the appellant on 5 issues which went against the taxpayer in the FTT, on grounds including that the standard of proof was incorrectly applied and that the Revenue are not permitted to bring contradictory cases against taxpayers in respect of the same transaction.

R(Crickmore Parks Ltd) v HMRC C)/83/2020

Appearing before Lewis LJ on a successful application to bring judicial review of an accelerated payment notice issued to the the taxpayer.

R(Westland Horticulture) v HMRC C1/2021/0236

Appearing with Etienne Wong in an application to bring Judicial Review of the decision of HMRC to diss apply a VAT policy to the taxpayer

Michael Brown v HMRC TC/2018/07808

In an appeal to the First Tier Tribunal against an assessment in respect of SDLT planning, Ross successfully defeated both the Revenue’s claim that the appeal was 4 years out of time, and their assertion that because the same planning had already been defeated in Geering v Revenue and Customs Commissioners [2018] UKFTT 233 (TC) the taxpayer’s case was unarguable.

Robing Duttson v HMRC TC/2019/05158 

Ross successfully defended the taxpayer in a VAT dispute about the classification of a supply of an pre-fabricated art studio.

Andrew Brown BR-2018-001017

Ross successfully applied for the Bankruptcy of the debtor to be annulled and the petition dismissed.

Leonard v Bates [2020]

Appearing in the county court on behalf of the defendant conveyancing solicitor, in a claim for professional negligence

Checking the power – Tax Adviser

How to Keep Your Money, Episode 10,’Brexit and Judicial Review’, GFOS (Podcast) Click here for Spotify and here for iTunes.

APNs and Follower Notices, 2019, Key Haven

The 2019 Loan Charges – an update, 2019, Key Haven

Capital gains tax for non-residents in 2019: LexisNexis webinar discussing the latest law on the application of the capital gains tax code to non-residents

Closure Notices, 2018, OSTC Seminars

Consequences of the rewriting of Part 1 TCGA 2018, Key Haven

Domicile Enquiries, 2018, OSTC Seminars