Joanna Vicary

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 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

N Ltd v Revenue and Customs Commissioners (2022) - appeal by a housing association in relation to the cost sharing exemption contained within Item 1, Group 16 of Schedule 9, VATA. The question under appeal concerns whether the services supplied by a cost sharing group were likely to cause a distortion of competition.

M Ltd v Revenue and Customs Commissioners (2022) - appeal by a representative member of a VAT group in relation to output tax assessments of some £13 million. The question under appeal concerns whether the welfare services supplied were exempt under Item 9, Group 7, Schedule 9, VATA; or whether they should have been standard rated.

E Ltd & Others v Revenue and Customs Commissioners (2022) - appeal by a number of providers of ambulance services. Question under appeal concerns whether the supplies are zero-rated for the purposes of VAT under Item 4(a), Group 8, Schedule 8 VATA 1994, as interpreted in accordance with Note 4D.

Greenspace Ltd v Revenue and Customs Commissioners  [2021] UKUT 290 (TCC) appeal against an assessment to VAT of £2.5 million; determination of whether the supply rendered by the Appellant was ‘insulation…for roofs’ within the meaning of Note 1(a), Group 2, Schedule 7A of VATA.

Scanwell Logistics (UK) Limited v Revenue and Customs Commissioners  [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. On appeal to UT – listed 2022.

All Answers Ltd v Revenue and Customs Commissioners [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 Revenue and Customs Commissioners [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 Revenue and Customs Commissioners [2020] UKUT 301 (TCC)  - classification of 'juice cleanse' programmes: whether standard rated as beverages or zero-rated as food.

Marlow Rowing Club v Revenue and Customs Commissioners [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 Revenue and Customs Commissioners [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.

Revenue and Customs Commissioners 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 Revenue and Customs Commissioners [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 Revenue and Customs Commissioners [2018] UKFTT 0382 (TC) - classification of an allergen free chocolate bar: whether standard rated as confectionery or zero-rated as food.

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

Direct Taxation

FA v Revenue and Customs Commissioners (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 Revenue and Customs Commissioners  [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 Revenue and Customs Commissioners (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 Revenue and Customs Commissioners (2021) - Off-payroll working (IR35) dispute involving a BBC radio presenter.

Duties

LS Ltd v Revenue and Customs Commissioners (2022) - appeal against C18 Post Clearance Demand Note in relation to a quantity of fashion handbags imported. Appeal relates to the proper classification of the goods under the Community Customs Code.

Revenue and Customs Commissioners 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 Revenue and Customs Commissioners [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.

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

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

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

VAT Fraud

B Ltd & B v Revenue and Customs Commissioners (2022) - lead Counsel for HMRC in an alleged Construction Industry Scheme fraud. Appeal concerns both the appellant company’s claim to input tax and a number of associated personal penalties against the director totalling sums of circa £14 million.

O Ltd & G v Revenue and Customs Commissioners (2021) - Counsel for HMRC in an alleged Construction Industry Scheme fraud. Appeal concerns both the appellant company’s claim to input tax and a number of associated personal penalties against the director totalling sums of circa £2 million.

W Limited v Revenue and Customs Commissioners (2021) - appeal against decisions denying the appellant’s claims to input tax in sums which exceed £8 million.

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

Money Laundering Regulations

MT Global Limited v Revenue and Customs Commissioners (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 Revenue and Customs Commissioners (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 Revenue and Customs Commissioners [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.

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.