MEET:
Eleni Mitrophanous KC
“Industrious, focussed and enthusiastic. She has no weaknesses” "Very good, very learned and very on it.”
Legal 500 and Chambers & Partners
Eleni has particular expertise in European law, VAT/Excise law, Public law, Commercial law and Human Rights law. She acts for individuals and commercial organisations as well as public authorities. Eleni was on the Attorney General’s C, B and A Panels of Counsel prior to taking silk.
Shortlisted for Tax Silk of the Year 2026 by Legal 500. Chambers & Partners 2026 commented: “Eleni is a charming opponent who has integrity and is a pleasure to be against. She is understated but forceful when necessary in her advocacy style.”
Ranked as a leading junior in EU and Competition law, Eleni was described as follows: “very hardworking and thorough”; “a clever, thorough and solid advocate”; and said to have “very detailed and sound knowledge”. She undertakes work covering all aspects of EU law ranging from competition law and issues of state aid to advising on EU law aspects of asset freezing cases and consumer credit. She is also a member of the editorial team of ‘The European Advocate’.
Recent EU VAT work includes C-40/15 Aspiro, C-246/16 Enzo Di Maura and C-647/17 Skatteverket v Srf Konsulterna AB. Recent EU VAT work includes C-40/15 Aspiro, C-246/16 Enzo Di Maura, C-647/17 Skatteverket v Srf Konsulterna AB, C-279/19 WR, C-459/19 Wellcome trust Ltd and C-43/19 Vodafone Portugal and C-156/20 Zipvit
Chambers and Partners rank Eleni as a leading Silk in Indirect taxation. Chambers and Partners commented: “Very good, very learned and very on it.”; “She is very able, very personable and a very elegant draftswoman.”;“Excellent.” “Takes the good points and makes them well”; “She is very, very capable, easy to work with and bright. She has a reputation as a tenacious advocate”; “Very commercial and practical, her advice is always prompt and well thought out.” She was described as “very bright and really knows her stuff” by the Legal 500 (2007/8) in Commercial Litigation.
As well as general commercial work, Eleni undertakes a great deal of indirect taxation work. She has been instructed in numerous zero-rating cases (including Innocent FTT, Skinner Upper Tribunal, Nestle Upper Tribunal, Jigsaw Upper Tribunal), exemption cases (Westinsure Upper Tribunal, Aspiro CJEU) and cases relating to conflicts with EU law and limitation issues, as well as judicial reviews (Telefonica, Megantic, Livewire and Olympia Technologies, 1st Alternative & Delta). She also has extensive experience in principal/agency cases: Secret Hotels v HMRC in the Supreme Court, Hotels4U, Lowcost, Opodo, Alpha Accommodation and HotelConnect in the FTT. Recent cases in the Upper Tribunal include St Gobain Building Distributions Ltd, HBOS Plc and Lycamobile UK Ltd.
Recent judicial review tax cases:
R (ALR and Others) v. Chancellor of the Exchequer [2025] EWHC 1467 (Admin) (Eleni acted for the Chancellor of the Exchequer in a human rights challenge to the imposition of VAT on private school fees.)
R (Thomas Holdings Ltd and others) v Revenue and Customs Commissioners [2025] EWHC 1660 (Admin) (Eleni acted for HMRC in a challenge based on two extra-statutory concessions.)
She has acted in a number of multi-million pound cases before the Court of Appeal and Supreme Court including Iveco v HMRC, Adecco v HMRC, GMAC v HMRC, BT v HMRC, Metropolitan International Schools v HMRC, Zipvit v HMRC (in the Supreme Court, see here), a restitutionary claim in BT v HMRC (recently decided by the Court of Appeal, see here), Revenue and Customs Commissioners v News Corp UK & Ireland Ltd (recently decided by the Supreme Court, see here), HMRC -v- Bolt Services UK Limited (recently decided by the Court of Appeal, see here).
Eleni undertakes a range of judicial review and human rights work. She was involved in a number of cases brought by bus operators against the Department of Transport regarding concessionary fares involving EU and human rights as well as public law issues. She was named ‘Lawyer of the Week’ in The Times 15 March 2005 for her work on the Shabina Begum case led by Cherie Booth QC. Eleni has recently been instructed in the Sophocleous and Others v Foreign & Commonwealth Office and Ministry of Defence claim on behalf of claimants alleging assaults by UK government agents during the Cyprus Emergency.
She acts in judicial reviews in particular in relation to EU tax law (including Telefonica, Megantic, Livewire and Olympia Technologies, Metropolitan International Schools, R (on the application of First Alternative Medical Staffing Ltd and another) v Revenue and Customs Commissioners, Good Law Project (Uber as interested party). Eleni was also instructed in R (Heathrow Airport) v Her Majesty’s Treasury and HMRC, one of The Lawyer’s Top 20 cases for 2021, and in R (on the application of First Alternative Medical Staffing Ltd and another) v Revenue and Customs Commissioners recently decided by the Court of Appeal.”
B.A. Law (1992) New Hall, Cambridge, Class I
B.C.L. (1993) Corpus Christi College, Oxford
L.L.M. in European and International Law, European University Institute, Florence (1993-1994)
D.Phil in Law (1998) Corpus Christi College, Oxford
Bar Vocational Course (1999) Inns of Court School of Law, London
Pupillage at Brick Court Chambers (1999-2000)
Honourable Society of the Inner Temple
Major Scholarship 1998
Duke of Edinburgh Entrance Scholarship 1998
Ede and Ravenscroft Scholarship 1999
Department of Education
E.U.I. Scholarship awarded for L.L.M. at E.U.I.
British Academy
B.C.L. Studentship awarded for B.C.L. at Corpus Christi College, Oxford
New Hall, Cambridge
Scholarship awarded for achievement in B.A. law finals
Eleni is co-author with Timothy Lyons QC on a chapter on supplies outside the EC for Paul Lasok QC’s ‘Value Added Tax, Commentary and Analysis’, Sweet & Maxwell.
Tenant, Hailsham Chambers 2000-04
FRU – pro bono work in Employment and Social Security cases
Tutor in Jurisprudence, Pembroke College, Oxford
Tutor in Jurisprudence, St.Hilda’s College, Oxford
Tutor in Criminal law, Buckland University
Greek (bilingual), some Italian and French
Eleni is committed to protecting and respecting your privacy. In order to provide legal services to their clients, including advice and representation services, Eleni needs to collect and hold personal data. This includes their client’s personal data and the personal data of others who feature in the matter upon which they are instructed. To read Eleni’s privacy notice in full, please see here.
"Eleni is a charming opponent who has integrity and is a pleasure to be against. She is understated but forceful when necessary in her advocacy style."
"Eleni Mitrophanous KC is a talented EU law expert."
"Eleni is doing high-profile cases; she's confident, she is well known and well respected."
"Eleni is a great VAT silk and advocate. She is thorough and knowledgeable, and an excellent choice for clients."
"A careful and thorough performer."
"Excellent analytically, she presents her case clearly and persuasively. She chooses her best points well. Her oral advocacy is calm, collected and impressive."
"Has wide knowledge of the subject matter, is a great drafter and thinks outside the box."
"Eleni has excellent advocacy skills, both written and spoken. She structures and presents her arguments clearly and persuasively and makes great use of her best points."
"Industrious, focussed and enthusiastic. She has no weaknesses."
"Very commercial and practical. Her advice is always prompt and well thought out."
"Always exquisitely well prepared and very persuasive in the courtroom.” “She’s very clever and will fight the client’s corner as long as necessary."
"Very good, very learned and very on it.” “An extremely good junior counsel. Very bright."
"An intelligent junior who will resolutely pursue arguments in support of her client’s case."
"She is very able, very personable and a very elegant draftswoman."
"A clever, thorough and solid advocate."
"Excellent.” “Takes the good points and makes them well."
"Very detailed and sound knowledge."
"She is very, very capable, easy to work with and bright. She has a reputation as a tenacious advocate."
"Very commercial and practical, her advice is always prompt and well thought out."
"Very hardworking and thorough."
"Very bright and really knows her stuff."
+44 (0)20 7404 3447
“Industrious, focussed and enthusiastic. She has no weaknesses” "Very good, very learned and very on it.”
Legal 500 and Chambers & Partners
MAIN AREAS OF PRACTICE
- Commercial Law
- Competition
- Crime
- EU Law
- Civil Liberties and Human Rights
- Public Law
- Tax Law
- Commercial Public Law
- Competition and EU
Eleni Mitrophanous KC
Contact Eleni: elenimitrophanous@matrixlaw.co.uk | +44 (0)20 7404 3447
Contact Eleni's Practice Team (Team X): TeamX@matrixlaw.co.uk
Eleni has particular expertise in European law, VAT/Excise law, Public law, Commercial law and Human Rights law. She acts for individuals and commercial organisations as well as public authorities. Eleni was on the Attorney General’s C, B and A Panels of Counsel prior to taking silk.
Shortlisted for Tax Silk of the Year 2026 by Legal 500. Chambers & Partners 2026 commented: “Eleni is a charming opponent who has integrity and is a pleasure to be against. She is understated but forceful when necessary in her advocacy style.”
EU law
Ranked as a leading junior in EU and Competition law, Eleni was described as follows: “very hardworking and thorough”; “a clever, thorough and solid advocate”; and said to have “very detailed and sound knowledge”. She undertakes work covering all aspects of EU law ranging from competition law and issues of state aid to advising on EU law aspects of asset freezing cases and consumer credit. She is also a member of the editorial team of ‘The European Advocate’.
Recent EU VAT work includes C-40/15 Aspiro, C-246/16 Enzo Di Maura and C-647/17 Skatteverket v Srf Konsulterna AB. Recent EU VAT work includes C-40/15 Aspiro, C-246/16 Enzo Di Maura, C-647/17 Skatteverket v Srf Konsulterna AB, C-279/19 WR, C-459/19 Wellcome trust Ltd and C-43/19 Vodafone Portugal and C-156/20 Zipvit
VAT, Excise and Commercial law
Chambers and Partners rank Eleni as a leading Silk in Indirect taxation. Chambers and Partners commented: “Very good, very learned and very on it.”; “She is very able, very personable and a very elegant draftswoman.”;“Excellent.” “Takes the good points and makes them well”; “She is very, very capable, easy to work with and bright. She has a reputation as a tenacious advocate”; “Very commercial and practical, her advice is always prompt and well thought out.” She was described as “very bright and really knows her stuff” by the Legal 500 (2007/8) in Commercial Litigation.
As well as general commercial work, Eleni undertakes a great deal of indirect taxation work. She has been instructed in numerous zero-rating cases (including Innocent FTT, Skinner Upper Tribunal, Nestle Upper Tribunal, Jigsaw Upper Tribunal), exemption cases (Westinsure Upper Tribunal, Aspiro CJEU) and cases relating to conflicts with EU law and limitation issues, as well as judicial reviews (Telefonica, Megantic, Livewire and Olympia Technologies, 1st Alternative & Delta). She also has extensive experience in principal/agency cases: Secret Hotels v HMRC in the Supreme Court, Hotels4U, Lowcost, Opodo, Alpha Accommodation and HotelConnect in the FTT. Recent cases in the Upper Tribunal include St Gobain Building Distributions Ltd, HBOS Plc and Lycamobile UK Ltd.
Recent judicial review tax cases:
R (ALR and Others) v. Chancellor of the Exchequer [2025] EWHC 1467 (Admin) (Eleni acted for the Chancellor of the Exchequer in a human rights challenge to the imposition of VAT on private school fees.)
R (Thomas Holdings Ltd and others) v Revenue and Customs Commissioners [2025] EWHC 1660 (Admin) (Eleni acted for HMRC in a challenge based on two extra-statutory concessions.)
She has acted in a number of multi-million pound cases before the Court of Appeal and Supreme Court including Iveco v HMRC, Adecco v HMRC, GMAC v HMRC, BT v HMRC, Metropolitan International Schools v HMRC, Zipvit v HMRC (in the Supreme Court, see here), a restitutionary claim in BT v HMRC (recently decided by the Court of Appeal, see here), Revenue and Customs Commissioners v News Corp UK & Ireland Ltd (recently decided by the Supreme Court, see here), HMRC -v- Bolt Services UK Limited (recently decided by the Court of Appeal, see here).
Public law and Human Rights
Eleni undertakes a range of judicial review and human rights work. She was involved in a number of cases brought by bus operators against the Department of Transport regarding concessionary fares involving EU and human rights as well as public law issues. She was named ‘Lawyer of the Week’ in The Times 15 March 2005 for her work on the Shabina Begum case led by Cherie Booth QC. Eleni has recently been instructed in the Sophocleous and Others v Foreign & Commonwealth Office and Ministry of Defence claim on behalf of claimants alleging assaults by UK government agents during the Cyprus Emergency.
She acts in judicial reviews in particular in relation to EU tax law (including Telefonica, Megantic, Livewire and Olympia Technologies, Metropolitan International Schools, R (on the application of First Alternative Medical Staffing Ltd and another) v Revenue and Customs Commissioners, Good Law Project (Uber as interested party). Eleni was also instructed in R (Heathrow Airport) v Her Majesty’s Treasury and HMRC, one of The Lawyer’s Top 20 cases for 2021, and in R (on the application of First Alternative Medical Staffing Ltd and another) v Revenue and Customs Commissioners recently decided by the Court of Appeal.”
Education and Training
B.A. Law (1992) New Hall, Cambridge, Class I
B.C.L. (1993) Corpus Christi College, Oxford
L.L.M. in European and International Law, European University Institute, Florence (1993-1994)
D.Phil in Law (1998) Corpus Christi College, Oxford
Bar Vocational Course (1999) Inns of Court School of Law, London
Pupillage at Brick Court Chambers (1999-2000)
Scholarships
Honourable Society of the Inner Temple
Major Scholarship 1998
Duke of Edinburgh Entrance Scholarship 1998
Ede and Ravenscroft Scholarship 1999
Department of Education
E.U.I. Scholarship awarded for L.L.M. at E.U.I.
British Academy
B.C.L. Studentship awarded for B.C.L. at Corpus Christi College, Oxford
New Hall, Cambridge
Scholarship awarded for achievement in B.A. law finals
Publications
Eleni is co-author with Timothy Lyons QC on a chapter on supplies outside the EC for Paul Lasok QC’s ‘Value Added Tax, Commentary and Analysis’, Sweet & Maxwell.
Previous Experience
Tenant, Hailsham Chambers 2000-04
FRU – pro bono work in Employment and Social Security cases
Tutor in Jurisprudence, Pembroke College, Oxford
Tutor in Jurisprudence, St.Hilda’s College, Oxford
Tutor in Criminal law, Buckland University
Languages
Greek (bilingual), some Italian and French
Eleni's Privacy Notice
Eleni is committed to protecting and respecting your privacy. In order to provide legal services to her clients, including advice and representation services, Eleni needs to collect and hold personal data. This includes her client’s personal data and the personal data of others who feature in the matter upon which she is instructed. To read Sara’s privacy notice in full, please see here.
DIRECTORY RECOMMENDATIONS
"Eleni is a charming opponent who has integrity and is a pleasure to be against. She is understated but forceful when necessary in her advocacy style."
"Eleni Mitrophanous KC is a talented EU law expert."
"Eleni is doing high-profile cases; she's confident, she is well known and well respected."
"Eleni is a great VAT silk and advocate. She is thorough and knowledgeable, and an excellent choice for clients."
"A careful and thorough performer."
"Excellent analytically, she presents her case clearly and persuasively. She chooses her best points well. Her oral advocacy is calm, collected and impressive."
"Has wide knowledge of the subject matter, is a great drafter and thinks outside the box."
"Eleni has excellent advocacy skills, both written and spoken. She structures and presents her arguments clearly and persuasively and makes great use of her best points."
"Industrious, focussed and enthusiastic. She has no weaknesses."
"Very commercial and practical. Her advice is always prompt and well thought out."
"Always exquisitely well prepared and very persuasive in the courtroom.” “She’s very clever and will fight the client’s corner as long as necessary."
"Very good, very learned and very on it.” “An extremely good junior counsel. Very bright."
"An intelligent junior who will resolutely pursue arguments in support of her client’s case."
"She is very able, very personable and a very elegant draftswoman."
"A clever, thorough and solid advocate."
"Excellent.” “Takes the good points and makes them well."
"Very detailed and sound knowledge."
"She is very, very capable, easy to work with and bright. She has a reputation as a tenacious advocate."
"Very commercial and practical, her advice is always prompt and well thought out."
"Very hardworking and thorough."
"Very bright and really knows her stuff."