2003, Bar of England and Wales (Middle Temple)
2020, Bar of Northern Ireland
2018 - Attorney General's 'A' Panel (regional)
2007 - Attorney General's Panel of Junior Counsel
Merton College, Oxford:
BA Jurisprudence (First Class Honours)
and MA (Oxon)
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 tax work
MT Global Limited v Revenue and Customs Commissioners (2021)(ongoing) - 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.
Gain Capital UK Ltd v Revenue and Customs Commissioners (2021)(ongoing) - whether sums of £5.9 million paid in the form of 'loans' to directors should be classed as earnings within the meaning of s.62 Income Tax (Earnings and Pensions) Act 2003.
Dr Peter Wilson v Revenue and Customs Commissioners (to be heard by UT in 2021) appeal against decision  UKFTT 230 (TC) 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.
Wholesale Distribution Limited v Revenue and Customs Commissioners (2021)(ongoing) -appeal against decisions denying the appellant’s claims to input tax in sums which exceed £8 million.
Touma Foreign Exchange Ltd v Revenue and Customs Commissioners (2020)(ongoing) - 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.
Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners (2020)(ongoing) - instructed as lead Counsel for HMRC in an appeal against decisions denying the appellant’s claims to input tax and zero-rating in sums which exceed £10.6 million.
Scanwell Logistics (UK) Limited v Revenue and Customs Commissioners (2020)(ongoing) - 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.
Jay Mo Broadcasting Ltd v Revenue and Customs Commissioners (2020)(ongoing) - Off-payroll working (IR35) dispute involving a BBC radio presenter.
Revenue and Customs Commissioners v Logfret (UK) Limited  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 QC.
Window to the Womb (Franchise) Ltd & Ors v Revenue and Customs Commissioners  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.
All Answers Ltd v Revenue and Customs Commissioners  UKUT 236 (TCC) - whether the appellant was an agent or principal to the contracts pursuant to which 'model essays' and other academic works were supplied.
Revive Corporation Ltd v Revenue and Customs Commissioners  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.
Desmond Martin v Revenue and Customs Commissioners  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.
The Core (Swindon) Ltd v Revenue and Customs Commissioners  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  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  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.
Morgan James Ltd & Exeter Drinks Ltd v Revenue and Customs Commissioners  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.
Byers v Revenue and Customs Commissioners  UKFTT 0310 (TC) - personal liability notice imposed on the director of a company following the deliberate under-declaration of VAT.
Revenue and Customs Commissioners v Woodstream Europe Ltd  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.
Revenue and Customs Commissioners v Jigsaw Medical Services Ltd  UKUT 222(TCC) - whether a supply of emergency ambulance services was exempt or zero-rated for the purposes of VAT. Led by Eleni Mitrophanous QC.
Cavendish Green Limited v Revenue and Customs Commissioners  UKUT 66 (TCC) - whether a building was properly a zero-rated or exempt supply 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  UKFTT 0382 (TC) - classification of a 'Free From' chocolate bar: whether standard rated as confectionery or zero-rated as food.
Murray v Revenue and Customs Commissioners  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  UKFTT 677 (TC) - excise duty assessment and wrong-doing penalty imposed following fuel audit of haulage fleet.
Brabners LLP v Revenue and Customs Commissioners  UKFTT 666 - whether property searches carried out by solicitors during the Conveyancing process are to be treated as disbursements.
Europackaging UK Ltd v Revenue and Customs Commissioners  UKFTT 160 - classification of Tesco 'blue ladybird' plastic bags. Issues of remission under the Community Customs Code.
Examples of commercial, probate & property work
SSBIS v Steven Evans (2020) – instructed by the Secretary of State; director disqualified for 11 years.
Mobile Doctors Ltd and MDL Administration Limited v Michael Levy, Sandra Levy: Oliver Levy v SHCE (2020) - order for sale of property exceeding £1m in value. Claim to an equity of exoneration in favour of debtor’s wife. Subsequent claim by debtor’s son to damages arising from alleged unlawful eviction.
Toussaint v Toussaint & others (2018) - claim by ex-husband of deceased to an equitable interest in the former marital home. Consideration of the role of constructive trusts following both a TR1 transfer and a failure to make financial arrangements on divorce.
E.J.Mackelden & Sons (Bobbing) Ltd v Wilson's Auctions (Maidstone) Ltd (2017) - claim by a freeholder to forfeit the long-lease of an agricultural auction site. Issues concerning whether there had been unauthorised alterations to premises together with a change of use alleged to be in breach of the lease.
Estate of Kershaw (2016) - claim brought by executors against former friend of the Deceased to whom monies in the region of £200k had been advanced. Case concerned whether monies were advanced by way of loan or gift, whether the executors could enforce a charge over the Defendant’s property, and whether any order for sale should be suspended.
Estate of Cheetham (2016) - action for revocation of the Grant of Letters of Administration.
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.
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