Experience
Selected Cases
A selection of reported cases in which Rebecca has appeared
A Taxpayer v HMRC
[2025] EWCA Civ 106 – Court of AppealRebecca appeared as junior Counsel for the taxpayer in the first and only binding authority on the UK statutory residence test. The taxpayer successfully established that the statutory requirement for “exceptional circumstances” had been met. Rebecca also successfully obtained orders protecting the taxpayer’s identity through the application of reporting restrictions.
JTI Acquisition Co (2011) Ltd v HMRC
[2024] EWCA Civ 652 – Court of AppealRebecca appeared as junior Counsel for HMRC in a case where a UK company had been created by its US parent to acquire a business. The UK company entered into a loan relationship to pay for the purchase. It was held that the UK company was not permitted to claim debits in its corporation tax return regarding the interest payments on the loan, because the arrangements were intended to secure a UK tax advantage and amounted to an unallowable purpose under section 442 of the Corporation Tax Act 2009.
Fanning v HMRC
[2023] EWCA Civ 263 – Court of AppealRebecca appeared as junior Counsel for the taxpayer. It was held that the correct, purposive reading of section 45 of Finance Act 2003 (as at September 2011) was that the grant of an option to purchase was not an “other transaction.”
Mitchell v HMRC
[2023] EWCA Civ 261 – Court of AppealRebecca appeared as junior Counsel for one of the taxpayers. The First-tier Tribunal lacked jurisdiction concerning disclosure by HMRC under section 18(2)(a) and (c) of the Commissioners for Revenue and Customs Act 2005.
Payeworx Limited v HMRC
[2024] EWHC 2842 (Admin) – High CourtRebecca appeared as co-Counsel for the taxpayer. It was held that section 86 of Finance Act 2022 allowed HMRC to publish information about arrangements which, it suspected, had a main purpose of securing a tax advantage. The requirement of suspicion was a low bar. The PAYE regime arrangement in question, which resulted in less tax being paid than usual by a worker, was a ground for suspicion.
Unreported High Court matters
Rebecca has also appeared in unreported cases making mistake and rectification applications in a tax context.
Rafferty v HMRC
[2025] UKUT 00063 (TCC) – Upper TribunalRebecca appeared as Counsel for HMRC. The taxpayer’s appeal against the FTT’s decision was dismissed. The FTT made no error of law in reaching its decision, though it was not as well expressed as it could have been.
Hoopla v HMRC
[2025] UKUT 28 (TCC) – Upper TribunalRebecca appeared as junior Counsel for the taxpayer in the context of the EIS scheme in ITA 2007 and the meaning of “disqualifying arrangements.”
Mark Glenn v HMRC
[2026] UKUT 34 (TCC) – Upper TribunalRebecca appeared as Counsel for the taxpayer in this VAT appeal concerning the treatment of services provided in the context of disability. The taxpayer successfully appealed, with the Upper Tribunal finding that baldness may constitute a disability in women for certain VAT purposes.
Coconut Animated Island v HMRC
[2024] UKUT 75 (TCC) – Upper TribunalRebecca appeared as junior Counsel for the taxpayer. It was held that although the reasoning differed from that of the FTT, the taxpayer’s arrangements were “disqualified arrangements” for the purposes of SEIS relief in ITA 2007.
Danapal v HMRC
[2023] UKUT 00086 (TCC) – Upper TribunalRebecca appeared as Counsel for HMRC, where it was held that the FTT had not provided adequate reasons for its conclusions in the written judgment.
York SD Limited v HMRC
[2025] UKFTT 877 (TC) – First-tier TribunalRebecca appeared as junior Counsel for the taxpayer concerning EIS relief. The case is currently awaiting appeal in the Upper Tribunal.
Eyre v HMRC
[2025] UKFTT 566 (TC) – First-tier TribunalRebecca appeared as Counsel for the taxpayer in a case concerning entrepreneur’s relief and the meaning of “trading.”
Wilders v HMRC
[2026] UKFTT 517 (TC) – First-tier TribunalRebecca appeared as Counsel for HMRC in a dispute concerning share loss relief arising from an investment in a marine salvage company. Rebecca successfully submitted that the taxpayer did not satisfy the statutory requirements for claiming share loss relief.
SK Metals v HMRC
[2025] UKFTT 1211 (TC) – First-tier TribunalRebecca appeared as Counsel for the taxpayer in a four-day VAT appeal concerning HMRC’s refusal of input tax recovery based on alleged VAT fraud within the taxpayer’s supply chain. The taxpayer’s appeal was allowed.
Visual Investments International Limited v HMRC
[2024] UKFTT 843 (TC) – First-tier TribunalRebecca appeared as Counsel for the taxpayer in a VAT case concerning the meaning of “direct and immediate link.”
Lynx Forecourt v HMRC
[2024] UKFTT 278 (TC) – First-tier TribunalRebecca appeared as Counsel for HMRC concerning the insertion of a commercially irrelevant condition in the form of a bonus via loan notes, the sole purpose of which was to bring it into the scope of ICTA 1988.
Magic Carpets Limited v HMRC
[2023] UKFTT 700 (TC) – First-tier TribunalRebecca appeared as Counsel for the taxpayer. It was held that the “carelessness” of the taxpayer had not caused the loss of tax and therefore HMRC’s assessments were out of time.