Joanna Vicary

Joanna Vicary

Year of call:

2003, Bar of England and Wales (Middle Temple)

2020, Bar of Northern Ireland

Contact:

Joanna Vicary

GDPR Policy

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)

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 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 [2020] 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 [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 QC.

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.

All Answers Ltd v Revenue and Customs Commissioners [2020] 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 [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.

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.

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.

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.

Byers v Revenue and Customs Commissioners [2019] 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 [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.

Revenue and Customs Commissioners v Jigsaw Medical Services Ltd [2018] 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 [2018] 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 [2018] 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 [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.

Brabners LLP v Revenue and Customs Commissioners [2017] 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 [2017] 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.


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.

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


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