Overview
Graham is a tax lawyer with over 40 years of experience. Graham started in the accountancy profession, then moved to the insurance industry and prior to practice at the independent Bar in 2013 spent 10 years as an employed barrister providing tax advice for clients of two firms of solicitors. Graham joined Tanfield Chambers in September 2024 after 11 years at the independent Bar.
Graham combines his experience in taxation and private client work to advise and represent clients before the tax tribunals in disputes with HMRC.
Graham also advises clients on the full range of taxes to ensure transactions are as tax efficient as possible and is registered as a public access practitioner.
Tax
As a tax barrister Graham has focussed on both direct and indirect taxes. Graham can advise on the following taxes:
income tax, corporation tax, capital gains tax, VAT, inheritance tax, national insurance, annual tax on enveloped dwellings, stamp duty and stamp duty land tax.
Graham can also advise on Customs and Excise duties, Land & Buildings Transaction Tax in Scotland and Land Transaction Tax in Wales.
Private client
Notable Cases
Xalient Holdings Limited v HMRC TC/2023/09230
The Appellant appealed against VAT default surcharges that were issued by HMRC for the late filing of a VAT return and the late payment of VAT in relation to the periods 06/22, 09/22 and 12/22. The Tribunal decided that the Appellant established a reasonable excuse for the late filing of VAT returns and the late payment of VAT in respect of the periods 09/22 and 12/22.
M & M Builders (Norfolk) Ltd v HMRC [2019] UKFTT 541 (TC)
M & M acquired a residential property from two individuals connected with it for an annuity of £3,000 per annum. M & M calculated that the chargeable consideration for SDLT purposes under FA 2003, s 52 (annuities) was £36,000 being 12 annuity payments. HMRC calculated that the chargeable consideration was the market value of the property under FA 2003, s 53. The First-tier Tribunal held that s 52 did not prevent s 53 from applying.
Goodfellow v HMRC [2019] UKFTT 750 (TC)
This case was in respect of Stamp Duty Land Tax and a refund claim. It concerned whether the classification of property was residential or mixed use and whether the residential and non-residential tax rates applied. The First-tier Tribunal decided is was residential not mixed use.
Pensfold v HMRC, FTT [2020] UKFTT 116 (TC)
Pensfold (a Caymans company), acquired a farm in 2017 with the intention of developing it into an eco/agritourism business. The project was delayed twice, once to draw up detailed plans and secondly because of the SDLT enquiry. HMRC considered that the whole transaction involved residential property and that the higher rate of SDLT of 15% was chargeable on the whole purchase price.
The First-tier Tribunal had to consider whether the transaction fell within the exclusion from the 15% rate of SDLT at FA 2003, Sch 4A, para 5B (trades involving making a dwelling available to the public) and whether the property was residential or non-residential.
It held that the buyer met the conditions for exclusion and the 15% rate of SDLT did not apply to the acquisition. This was because the farm was acquired by P with the intention of setting up a qualifying trade, and reasonable commercial plans had been formulated to carry out that intention and the delay was justified by commercial considerations. The First-tier Tribunal also held that the property was wholly residential as the sales brochure made no mention of the farmland being used for grazing.
Hyman v HMRC [2019] UKFTT 469 (TC)
The appeal concerned the acquisition of a house together with several acres of land. The taxpayer argued that the land did not form part of the garden or grounds of the dwelling within FA 2003, s 116 so that the acquisition of the dwelling with the land should be categorised as mixed use property (and attract the non-residential rates of SDLT). The taxpayers argued that land can only be part of the garden or grounds of a dwelling if the land is needed for the reasonable enjoyment of the dwelling having regard to the size and nature of the house. The taxpayers referred to pre-2019 HMRC guidance which referred to the test for gardens and grounds being similar to the CGT test which imposes a size restriction and includes a reasonable enjoyment requirement.
Publications
Consulting Editor for Halsbury’s Laws of England – Customs & Excise duties (2024).
Contributor (on Taxation sections) to LexisNexis Encyclopaedia of Forms and Precedents –
- Sale of Land – Vol 35, 38(1),(2) & (3) (2020);
- Gifts – Vol 17(2) (2022);
- Joint Ventures – Vol19 (2022);
- Intellectual Property – Vol 21(3) (2023);
- Trusts & Settlements – Vol 40(1) (2023);
- Bailment – Vol 3(1) (2023);
Qualifications
- LLB (Hons) – University of Wolverhampton
- LLM – University of Huddersfield
Memberships
- The Honourable Society of the Middle Temple
- Member of the Society of Trust & Estate Practitioners (“TEP”)
- Member of the Chartered Institute of Arbitrators (“MCIArb”)
- The Chancery Bar Association
- The Revenue Bar Association
