Photo of Joanna Vicary

Joanna Vicary

Year of call 2003, Bar of England and Wales (Middle Temple) 2020, Called to the Bar of Northern Ireland

joanna.vicary@9sjs.com  

Areas of Expertise
Business and Property Group, Tax & Duties

GDPR Policy

Tax: Band 1
"She is very good at what she does, very knowledgeable and commercially pragmatic."
"Joanna Vicary is a strong performer."

Chambers and Partners 2024


Chancery, Probate and Tax: Ranked Legal 500 2024 Edition

Legal 500 2024


Tax (Northern Bar): Band 1
"An extremely able specialist tax practitioner. She is very calm under pressure and always does a good job."

Chambers and Partners 2022


Tax (Northern Bar): Band 2
"A sound, positive and tactical adviser in litigation and a precise and focused advocate."

Chambers and Partners 2021


"A very formidable opponent." "Joanna is immensely bright and able to generate clever arguments on tricky points of law. She is also very charismatic and an excellent communicator. She is a real all-rounder."

Chambers and Partners 2018


'Recommended for partnership disputes and bankruptcy matters.'

Legal 500, 2017


"'She has got us some excellent results and our clients are very impressed by her.' 'She is very good with clients and very responsive to their needs and our requests. I have no doubt that she is able to manage our clients very well.'"

Chambers and Partners 2017


"'A user-friendly, highly intelligent, tenacious and responsive advocate.'"

Legal 500, 2016


"Her knowledge of the law and tactical awareness is superb; she has an enormous intellect, she's very charismatic and we have been very impressed by the work she has done."

Chambers and Partners 2016


"Provides prompt and crystal-clear advice."

Legal 500 2014


"She has a practical, sustainable, punchy approach." "She is very tenacious and she dug around to find points we hadn't previously appreciated. She is very easy to deal with." 

Chambers & Partners 2014


"charming with judges, but does not duck the difficult arguments"

Legal 500 2013


Has been recommended for her "very in-depth knowledge"

Legal 500, 2012


"tipped as promising, she gets involved immediately and thinks ahead."

Legal 500, 2008


PROFILE

Specialises in commercial and chancery litigation, and undertakes work in the related fields of directors' disqualification and both direct and indirect taxation. Joanna’s practice also covers a number of complementary areas, including employment status (IR35) disputes together with applications for a wide range of interim remedies both in a commercial and an employment context.

Joanna Vicary

Joanna is consistently recognised as a leading junior in her field by both Legal 500 and Chambers and Partners, where she is recommended as being 'immensely bright' and 'very charismatic'. A 'highly intelligent, tenacious and responsive advocate,' 'her knowledge of the law and tactical awareness is superb.' She is 'charming with Judges but does not duck the difficult legal arguments.'

Appointed to the Attorney General's 'A' Panel of Counsel (regional).

EXAMPLES OF RECENT WORK

VAT

Greenspace (UK) Ltd v The Commissioners for HMRC [2023] EWCA Civ 106 - appeal against an assessment to VAT of £2.5 million; determination of whether the supply made by the Appellant was ‘insulation…for roofs’ within the meaning of Note 1(a), Group 2, Schedule 7A of VATA.

E-Zec Medical Transport Services Ltd & Others v The Commissioners for HMRC [2022] UKFTT 302 (TC) – appeal by a number of providers of ambulance services. The appeal concerned whether the supplies were zero-rated for the purposes of VAT under Item 4(a), Group 8, Schedule 8 VATA 1994, as interpreted in accordance with Note 4D

Scanwell Logistics (UK) Limited v The Commissioners for HMRC  [2021] UKFTT 261 (TC) - appeal against an assessment to import VAT in the form of a C18 Post Clearance Demand Note for £5.7 million and associated decision that the appellant’s declared entries did not qualify for Onward Supply Relief.

All Answers Ltd v The Commissioners for HMRC [2020] UKUT 236 (TCC) - appeal against an assessment to VAT of circa £1 million; and determination of whether the appellant was an agent or principal to the contracts pursuant to which 'model essays' and other academic works were supplied.

Window to the Womb (Franchise) Ltd & Ors v The Commissioners for HMRC [2020] UKFTT 00201 (TC) - whether the principal purpose of a supply of obstetric ultrasound scanning was the provision of medical care or simply 'baby bonding' and souvenir imagery; and whether there was a single composite supply thereby enabling all packages sold to fall within the VAT exemption.

The Core (Swindon) Ltd v The Commissioners for HMRC [2020] UKUT 301 (TCC)  - classification of 'juice cleanse' programmes: whether standard rated as beverages or zero-rated as food.

Marlow Rowing Club v The Commissioners for HMRC [2020] UKUT 0020 (TCC) - whether the Appellant had a reasonable excuse for incorrectly filing a zero-rating certificate relating to the rebuilding of a clubhouse.

ULookUBook Ltd v The Commissioners for HMRC [2020] UKFTT 000 (TC) - whether Card Payment Fees paid in relation to services comprising payments or transfers of money are exempt pursuant to Article 135(1)(d) of Directive 2006/112.

The Commissioners for HMRC v Jigsaw Medical Services Ltd [2018] UKUT 222(TCC) - whether a supply of emergency ambulance services was zero-rated for the purposes of VAT. Led by Eleni Mitrophanous KC.

Cavendish Green Limited v The Commissioners for HMRC [2018] UKUT 66 (TCC) - whether a building was properly zero-rated or exempt for the purposes of VAT; and the circumstances in which new factual evidence can be introduced to the Upper Tribunal.

Kinnerton Confectionery Ltd v The Commissioners for HMRC [2018] UKFTT 0382 (TC) - classification of an allergen free chocolate bar: whether standard rated as confectionery or zero-rated as food.

Brabners LLP v The Commissioners for HMRC [2017] UKFTT 666 (TC) - whether property searches carried out by solicitors during the Conveyancing process are to be treated as disbursements.

 

Duties

Ocean Choice International Limited v The Commissioners for HMRC [2023] UKFTT 289 (TC) – appeal against C18 Post Clearance Demand Note in relation to imports of prawn and shrimp. Appeal concerned end-use relief and issues of remission under the UCC.

Laurence Supply Co (Leather Goods) Ltd v The Commissioners for HMRC (2023) - appeal against C18 Post Clearance Demand Note in relation to imports of fashion handbags.

The Commissioners for HMRC v Logfret (UK) Limited [2020] EWCA Civ 569 - significant case relating to Directive 2008/118 on excise duty, focusing on the duration of duty-suspended movements of goods, the detection of irregularities in such movements, and the evidential requirements for demonstrating the end of a movement. Led by Jessica Simor KC.

Morgan James Ltd & Exeter Drinks Ltd v The Commissioners for HMRC [2020] UKFTT 00151 (TC) - appeal against the decision of HMRC to refuse to approve the appellants' applications to be approved to trade in the wholesale of alcohol under the Alcohol Wholesaler Registration Scheme.

The Commissioners for HMRC v Woodstream Europe Ltd [2018] UKUT 0398 (TCC) - the first reported case in the UK concerning the excise duty provisions relating to denatured alcohol. Further considers the jurisdiction of the F-tT on a strike out application, and when a person will have standing to issue an appeal.

Murray v The Commissioners for HMRC [2018] UKFTT 622 (TC) - strike out application further considering arguments relating to 'consumption and proportionality' following the earlier decision in Staniszewski.

Jemmett v The Commissioners for HMRC [2018] UKFTT 677 (TC) - excise duty assessment and wrong-doing penalty imposed following fuel audit of haulage fleet.

Europackaging UK Ltd v The Commissioners for HMRC [2017] UKFTT 160 (TC) - classification of Tesco 'blue ladybird' plastic bags. Issues of remission under the Community Customs Code.

 

Direct Taxation

FA v The Commissioners for HMRC (2022) - lead Counsel for HMRC in an appeal against a series of income tax assessments and penalties totalling circa £10 million.

Dr Peter Wilson v The Commissioners for HMRC  [2021] UKUT 0239 (TCC) on the question of whether the appellant was an employee or member of an LLP; concerns a proper construction of s.863 of the Income Tax (Trading and Other Income) Act 2005 and its interaction with s.4(4) of the Limited Liability Partnerships Act 2000.

GK v The Commissioners for HMRC (2021) - appeal against a series of Discovery Assessments. Appeal relates to question of whether appellant was an employee or a member of an LLP.

J Ltd v The Commissioners for HMRC (2021) - Off-payroll working (IR35) dispute involving a BBC radio presenter.

 

VAT Fraud

Northside Fleet Ltd v The Commissioners for HMRC [2022] UKUT 256 (TCC) – Upper Tribunal considered whether the First Tier Tribunal had followed the correct approach when denying input tax under Kittel principles; and also the circumstances in which a decision may be said to be perverse.

Lynton Exports (Alsager) Limited v The Commissioners for HMRC [2022] UKFTT 224 (TC) – Kittel and Mecsek assessments totalling in excess of £10 million.

Revive Corporation Ltd v The Commissioners for HMRC [2020] UKUT 320 (TCC) - £1 million MTIC fraud relating to computer gaming products. Included the use of contra-trader schemes. Upper Tribunal decision focuses on the extent of reasoning to be provided by the First Tier Tribunal when considering whether the only possible explanation for the transactions was that they were connected to fraud.

 

Money Laundering Regulations

MT Global Limited v The Commissioners for HMRC (2021) - instructed as sole Counsel for HMRC in relation to an appeal against a record fine of £23.8 million imposed for breach of Money Laundering Regulations. Link to government press release is here.

Touma Foreign Exchange Ltd v The Commissioners for HMRC (2020) - instructed as sole Counsel for HMRC in relation to an appeal against a fine of £7.8 million imposed for breach of Money Laundering Regulations. Link to government press release is here.

Desmond Martin v The Commissioners for HMRC [2020] UKUT 159 (TCC) - the first reported case in the UK on the construction of regulation 33 of the Money Laundering Regulations 2007; whether the prohibition within that regulation applies only to businesses in existence when the register was established, and still unregistered six months later.

Appointments

2018 - Attorney General's 'A' Panel (regional)
2007 - Attorney General's Panel of Junior Counsel

Associations

Revenue Bar Association
VAT Practitioners Group
Chancery Bar Association

Education

Merton College, Oxford:
BA Jurisprudence (First Class Honours)
and MA (Oxon)

Prescribed Information

Joanna Vicary is a practising barrister, who is regulated by the Bar Standards Board. Details of information held by the BSB about Joanna Vicary can be found here

Joanna Vicary’s clerks will happily provide no obligation quotations for all legal services that she provides. Their contact details can be found here. It is most common for Joanna Vicary to undertake Court and Tribunal work for a brief fee plus additional daily refresher fees. Advisory work is usually charged at an hourly rate, although fixed fees are available. Joanna Vicary will typically return paperwork within 10 days, however professional commitments, complexity and volume of documentation can affect these approximate timescales.

Specialist Areas of Practice:

Business and Property Group

Tax & Duties

Download CVs:

Tax & Duties CV [PDF]

Add Joanna Vicary's details to the 'Brochure Creator'

Nine St John Street Chambers 'Brochure Creator'. From here you are able to create a personlised PDF of profiles you have viewed while browsing the site, you can then download your brochure as a PDF to use on your PC, Tablet or print a hard copy.


Find a Barrister