Tax Law

Matrix’s tax law team is comprised of a specialist group of barristers with experience in several different areas including indirect tax, landfill tax, customs duties (including anti-dumping) and excise duty. Our particular focus is on the cross-over between principles of direct or indirect taxation and the application of EU and regulatory law, commercial law and human rights.

We have advised and acted both for and against Her Majesty’s Revenue and Customs on tax issues at all levels from the First-Tier Tribunal to the Supreme Court and before the General Court and Court of Justice of the European Union. Our practice in this area is also strongly linked to our exceptional reputation in public law and judicial review proceedings.

Notable cases

R (on the application of Heathrow Airport Ltd, Global Blue Ltd and WDFG UK Ltd) v Commissioners for Her Majesty’s Revenue and Customs [2021] EWCA Civ 783 – judicial review – Eleni Mitrophanous KC, Raj Desai, Paul Skinner (one of The Lawyer’s top 20 cases of 2021)
Case C-279/19 Commissioners for Her Majesty’s Revenue and Customs v WR – reference to the CJEU – Jessica Simor KC, Eleni Mitrophanous KC
Zipvit Ltd v Revenue and Customs Commissioners [2020] UKSC 15; [2020] 3 All E.R. 1017 – Supreme court reference to the CJEU on input tax – Eleni Mitrophanous KC
Case C-459/19 Wellcome Trust Ltd v Revenue and Customs Commissioners – CJEU decision on place of supply rules – Eleni Mitrophanous KC
News Corp UK & Ireland Ltd v Revenue and Customs Commissioners [2021] EWCA Civ 91; [2021] STC 273 – Court of Appeal decision that digital versions of newspapers are not zero-rated – Eleni Mitrophanous KC
Case C-43/19 Vodafone Portugal Comunicações Pessoais SA v Autoridade Tributária e Aduaneira – CJEU decision on early termination fees – Eleni Mitrophanous KC