Kieron Beal KC

Kieron has been acting for the main merchant claimant group in these umbrella proceedings. The reported decision concerns an order for disclosure of certain data made against the Payment Systems Regulator. A decision on various liability issues arising under Trial 1 is awaited.

Directions given for joinder of defendants in claim in competition law brought by Sports Direct against Newcastle United in relation to the selling arrangements for the Club replica kit. Kieron acts for Adidas UK in relation to the matter.

Successful application for annulment brought by ITV and others against the EU Commission decision finding that the UK’s general finance exemption under the CFC Rules constituted State aid. Kieron was instructed for a number of applicants challenging this decision. The ITV case was heard as a lead case before the GCEU. An appeal against the GCEU's decision is pending before the CJEU in Case C-555/22 P.  

Services were not supplied "on terms allowing a discount for prompt payment" in circumstances where the taxpayer received the full amount of the charges for a telecoms service, despite the customer being offered, in principle, a speedy payment discount. Kieron appeared for HMRC both before the First Tier Tribunal and in defending the appeal before the Upper Tribunal.

Appeal by the taxpayer against a decision of HMRC to treat IT services supplied to the bank as standard rated for VAT purposes. Kieron appeared for HMRC. Appeal pending before the Upper Tribunal

The Court of Appeal held that the claim by the Danish Tax Authority, Skatteforvaltningen, seeking to recover $1.5 billion as the result of an alleged fraud is not a Revenue claim and can therefore be pursued in the courts of this jurisdiction. The Supreme Court dismissed the Appellant's appeal. Kieron acted for the Appellants.

HMRC applied for the appeal brought by BT to be struck out, on the basis that the Court of Appeal had already ruled that its claim for recovery of bad debt relief was time-barred. The FTT struck out the appeal on issue estoppel and abuse of process grounds. BT's appeal against the decision to the Upper Tribunal was dismissed. The Court of Appeal refused BT permission to appeal. Kieron acted for HMRC.

Kieron acted for the Appellant in this appeal against a refusal of the CMA to permit modification to a divestiture remedy in a merger case. The company sought a variation in the terms of the remedy to permit a listing of shares in the merged entity on AIM as an alternative to a private sale.

Challenge by the taxpayer to a decision of HMRC to change the VAT classification of supplies of serviced accommodation after many years and despite a series of visits by officers to the premises. The Court dismissed a public law and EU law challenge to the decision to impose a retrospective tax liability. Kieron acted for the taxpayer. An application for permission to appeal is pending.

Challenge brought by three energy companies to the subsidy granted by the Secretary of State to Octopus Energy to enable it to acquire the customers of Bulb which had entered into energy administration. The Divisional Court dismissed the claim principally on the ground that the claim which had been commenced within 21 days of the contested decision should have been brought sooner. An application for permission to appeal is pending. Kieron was instructed on behalf of Scottish Power.

Challenge by the claimant to the CMA’s refusal of its statutory appeal. The Court of Appeal found that GEMA’s stop gap approach to a regulatory problem which involved selecting a proposed modification to the charging which was wrong in law, with a view to finding a better solution in due course, was lawful. However, GEMA and the CMA had adopted the wrong meaning of “congestion management”. Observations made on the “baffling” legislative amendments made to the domestic regulations post-Brexit. Kieron appeared for the claimant/appellant.

The Court refused to grant an interim injunction against the Defendant to “hold the ring” until trial of the claim for a permanent injunction, in the light of undertakings given to ensure that a change to Google’s advertising policies for insolvency practitioners would not be implemented before the substantive hearing. Kieron appeared for the claimant.

Appeal by taxpayer against refusal of VAT registration following earlier de-registration. The appeal to the Upper Tribunal saw the FTT decision over-turned and the refusal of the VAT registration quashed. Kieron acted for the taxpayer.

Acted for the interested party, T&L Sugars Ltd, in the first judicial review challenge to measures adopted by the UK Government under the new, post-Brexit, UK General Tariff regime. 

Appeal by the taxpayer against an assessment to excise duty which the FTT found had been made out of time. The FTT also noted that a public law challenge to HMRC’s decision was available on the facts of the case. Kieron appeared for the taxpayer.

Application by Claimant for  the terms of a confidentiality ring to permit a tiered approach to disclosure and justification of confidential material based on its age. Kieron appeared for the Claimant. 

Statutory appeal brought by SSE against GEMA's decision to accept the original proposal in CUSC modification CMP 317/327. The appeal concerned a public law challenge to GEMA's decision and the proper construction of the ITC Regulation 838/2010. Kieron acted for SSE

Challenge by taxpayer to a decision of HMRC on a best judgement assessment. The CA found there was no obligation on HMRC to plead an allegation of fraud where it wished to rely on the fact or possibility that some kind of fraud had been committed when testing the taxpayer's evidence. The burden was on the taxpayer to discharge the burden of showing the decision was wrong. HMRC had not made relevant admissions about the nature of the Appellant's role. Kieron appeared for the taxpayer.

The provisions of the Value Added Tax Act 1994 Sch.10 Pt 2 para.36(2) did not apply  in relation to a sale and leaseback transaction of a care home by one member of a VAT group to another entity, because it did not amount to a disposal by the former of its entire interest in the relevant premises. HMRC were not entitled to claw back the benefit of the zero-rating. Kieron acted for HMRC

Appeal brought by the taxpayer against a decision of the FTT finding that transactions taking place in a bonded warehouse in another Member State did not benefit from an exemption from VAT conferred by s. 18 VATA 1994. The UT allowed the taxpayer’s appeal, concluding that section 18 VATA 1994 was not confined to warehouses based in the UK and could not be read down on EU law grounds. Kieron acted for the taxpayer. The Court of Appeal dismissed HMRC's appeal.

Appeal against a decision of the FTT to strike out an appeal as having no real prospect of success. Error of law identified by the UT in the FTT construing a letter from a tax representative as having conceded the appeal when it had not done so. Kieron acted for the taxpayer. 

Appeal brought by SGU against HMRC’s decision that it was making taxable supplies of education in the UK. The successful appeal concerned the VAT place of supply rules and the construction of the exemption for education services. Kieron was instructed for the taxpayer. 

Appeal to the Upper Tribunal against the decision of the FTT on a costs’ application following the adjournment of the substantive hearing very shortly before trial. The UT examined the circumstances under which a disadvantaged party should have their costs thrown away by the adjournment but declined to overturn the Judge’s exercise of discretion. Kieron appeared for the taxpayer. 

Appeal brought by the taxpayer against the UT’s decision to allow HMRC’s appeal. The Court of Appeal found that the FTT had been right to classify imported mobility scooters as carriages for disabled persons. Kieron represented HMRC. 

Successful appeal brought by HMRC in relation to the enforcement of a customs duty debt outside the usual three year limitation period set by the Community Customs Code. The debt arose as a result of acts by third parties liable to give rise to criminal proceedings. The debt had been communicated within a reasonable period of time.  Kieron acted for HMRC. 

The UT dismissed an appeal brought by Virgin against a decision of the FTT finding that it could not claim a right under the VAT Act 1994 to a prompt payment discount from its supply of ‘line rental saver’. Kieron acted for HMRC. 

Judicial review brought by Banks to a decision of the Secretary of State to allow access to a subsidy regime to offshore windfarms and not onshore farms. Garnham J decided not to hand down a draft judgment following a compromise of the litigation.

The interlocutory hearings before Lewis J addressed the question of expert evidence in judicial review proceedings.

Kieron was instructed as leading Counsel for HMRC in this appeal from the Court of Session (Inner House). The appeal concerned the entitlement to deduct VAT on the payment of agricultural subsidies and the need for a link between input tax and taxable economic activity.

Application for judicial review of refusal by HMRC to repay claim for under-recovered input VAT. The case raised questions concerning the public law controls over HMRC and a number of EU and ECHR questions. Kieron was instructed by the Claimant taxpayer. HMRC was found to have acted with conspicuous unfairness.

Appeal brought by Worldpay Ltd against HMRC’s decision that it was making exempt supplies of merchant acquiring services in the UK. Kieron acts for the taxpayer. The appeal concerns the scope of the exemption from VAT for financial services. The reported decisions concerns an application to amend HMRC’s case and an application for disclosure.

Kieron was instructed by the Appellant (the owner of Oddbins) against a decision of the FTT refusing to allow an appeal against a revocation of various excise approvals. The UT decision concerns an application for permission to amend grounds of appeal.

Infraction proceedings brought by the Commission as a result of the failure of the UK to account for customs duties payable in respect of transhipment operations run from Anguilla. Kieron acted for the UK Government.

Infraction proceedings brought by the Commission as a result of the failure of the Netherlands to account for customs duties payable in respect of transhipment operations run from a Netherlands overseas territory. Kieron acted for the UK Government in its intervention in this case. 

Decision by the Court of Appeal to refer to the CJEU a number of questions concerning the ability to deduct input tax incurred on fund manager's fees where the resultant investment income was used to subsidise downstream economic activities. The CJEU ruled that the input tax was not recoverable where it was directly and immediately linked to an investment activity that was outside the scope of VAT and could not be linked more generally to the overall business activity of the University.

Appeal before the CMA brought by EDF and SSE, challenging the charges paid by electricity generators for use of the electricity transmission system. Modification appeal based on rejection of the contention that the charges exceeded then maximum permitted under a directly applicable EU Regulation.

Claim for damages arising out of the LCD Cartel. Kieron is instructed on behalf of the Claimants. Barling J declined to strike out the competition claims, but ruled that claims based on the economic torts could not proceed to trial.

Appeal from [2013] UKFTT 278 (TC), Judge John Walters QC, concerning the exemption from excise duty for importation of cooking wine. The Court of Appeal reinstated the FTT's decision, finding that the disapplication of offending domestic law provisions did not confer an entitlement to an exemption on the taxpayer.

Claim for damages arising out of EU Commission decision on the incompatibility of aspects of the MasterCard arrangements with Article 101 TFEU. The Court of Appeal dealt with the extent to which the relation back doctrine was engaged by a claim in reply that a counterfactual was unlawful. An appeal to the Supreme Court is pending.

Claim for damages arising from an alleged cartel in lithium ion batteries. Kieron is instructed on behalf of the Claimant. Judgment deals with scope of arbitration clauses and whether it captures cartel damages claims. 

Judicial review challenge to a decision of the NMC as to the appropriateness of insurance arrangements entered into by independent midwives. 

Appeal by HMRC concerning the excise duty point at which excise duty becomes payable on alcohol held outside the duty suspension regime. 

Decision of the CJEU on  a reference from the Upper Tribunal concerning the question of the VAT classification of dental service plans provided by the taxpayer to dental patients. CJEU ruling on the scope of the exemption for services concerning payments.

Acting for Sky as intervener in appeal before the CAT and the CMA in relation to the imposition of an ex ante margin control on BT arising out of its supply of wholesale VULA services.

Judicial review challenge to the legality of the application of EU customs and fisheries legislation in the EU’s relations with Morocco when applied to produce emanating from the Western Sahara. The CJEU ruled that the EU fisheries arrangements with Morocco could not lawfully be applied to the Western Sahara.

Claim by numerous claimants arising from MasterCard’s setting of multilateral interchange fees. The two separate CAT judgments addressed the questions of whether it was an abuse of process to commence proceedings in the CAT in parallel to a High Court claim; and whether the Foreign Limitation Periods Act 1984 applied to follow-on claims in the CAT. Judgment pending on the separate issue of the applicable law(s) governing the claims.

Challenge to the legality of Part 3 of the Finance Act 2013 for alleged incompatibility with EU law. The CJEU ruled in May 2017, settling the constitutional issue concerning the status of Gibraltar as a matter of EU law.

Challenge to the legality of certain provisions in the Finance Act 2014 governing oil and gas drilling contractors.

Appeal before the FTT regarding the VAT treatment of payment handling services. Instructed by the UK on the subsequent reference. 

Instructed by the UK in the reference from the Upper Tribunal concerning the scope of the exemption for financial services relating to payments.

Reference from the Administrative Court to the CJEU concerning the validity of the Tobacco Products Directive 2014.

Instructed by the UK in relation to a reference to the CJEU concerning customs classification of mobility scooters.

Kieron was instructed to advise the CMA in relation to a recent market investigation into an area of the financial sector. 

Application by WPD for permission to seek judicial review of a decision by Ofgem to direct adjustments to the regulated allowed revenue of certain DNOs. Kieron appeared for SSE as an interested party. 

Successful challenge on behalf of UK Government to the location policy for clearing houses adopted by the ECB. The ECB was ruled to have no competence to adopt regulatory measures in respect of clearing houses. 

Written and oral submissions on behalf of the Law Society as intervener, concerning the compatibility of the regime for conditional fee agreements with EU and ECHR law.

Challenge to the compatibility of the Gambling Act 2005, as amended, with EU law. Test for proportionality of Acts of Parliament. 

Reference from the Netherlands Supreme Court concerning the importation of garlic and disclosure of evidence in national proceedings.

Application for annulment of EU legislation imposing a cap on bankers’ variable remuneration.

Challenge to creation of a Marine Protected Area in the British Indian Ocean Territory on public law and EU law grounds. The Court ruling also addresses the admissibility of certain “Wikileaks” documents before the national Courts. Instructed on behalf of the Secretary of State.

Acted for the UK in defence of infraction proceedings brought by the Commission concerning the erroneous issue of a binding tariff information.

Statement of intervention on behalf of the UK concerning infraction proceedings brought by the Commission against Spain. Compatibility of exit taxes with freedom of establishment.

Appeal against a decision of Ofcom declining to grant a passive remedy for access to duct.

Reference to the CC on price control matters; local-loop unbundling. Kieron was instructed as leading Counsel to the CC.

Written observations on behalf of the United Kingdom in a case concerning the European Arrest Warrant. 

Written observations on behalf of the UK in a reference concerning the European Arrest Warrant.

Defence of application for summary judgment in claim for damages in respect of the industrial plastic bags cartel.

Successful application for annulment brought by ITV and others against the EU Commission decision finding that the UK’s general finance exemption under the CFC Rules constituted State aid. Kieron was instructed for a number of applicants challenging this decision. The ITV case was heard as a lead case before the GCEU. An appeal against the GCEU's decision is pending before the CJEU in Case C-555/22 P.  

Successful appeal for a taxpayer before the FTT concerning the VAT treatment of rebate payments made by the taxpayer companies. Payments made by a supplier of medicines to the Department of Health and Social Care under voluntary price control schemes had reduced the consideration obtained by the supplier, so that the taxable amount of the supply was reduced. Kieron acted for the taxpayers.

Appeal by a taxpayer against the VAT treatment of its London City Pass product. The FTT held that the product should be classified as a supply akin to the supply of the voucher or a bundle of rights, so that tax was only due on the sums received by the taxpayer when the pass was redeemed on entry to the attractions offered. Kieron acted for the taxpayer.

Appeal concerning the availability of Tribunal interest for a long running appeal where substantial repayments of VAT had been made. Kieron appeared for the taxpayer before the First Tier Tribunal. An appeal to the Upper Tribunal is pending.

Services were not supplied "on terms allowing a discount for prompt payment" in circumstances where the taxpayer received the full amount of the charges for a telecoms service, despite the customer being offered, in principle, a speedy payment discount. Kieron appeared for HMRC both before the First Tier Tribunal and in defending the appeal before the Upper Tribunal.

Appeal before the FTT concerning the VAT treatment of supplies of short term accommodation in a well-known central London property. Kieron appeared for the taxpayer.

Appeal by the taxpayer against a decision of HMRC to treat IT services supplied to the bank as standard rated for VAT purposes. Kieron appeared for HMRC. Appeal pending before the Upper Tribunal

The Court of Appeal held that the claim by the Danish Tax Authority, Skatteforvaltningen, seeking to recover $1.5 billion as the result of an alleged fraud is not a Revenue claim and can therefore be pursued in the courts of this jurisdiction. The Supreme Court dismissed the Appellant's appeal. Kieron acted for the Appellants.

HMRC applied for the appeal brought by BT to be struck out, on the basis that the Court of Appeal had already ruled that its claim for recovery of bad debt relief was time-barred. The FTT struck out the appeal on issue estoppel and abuse of process grounds. BT's appeal against the decision to the Upper Tribunal was dismissed. The Court of Appeal refused BT permission to appeal. Kieron acted for HMRC.

Challenge by the taxpayer to a decision of HMRC to change the VAT classification of supplies of serviced accommodation after many years and despite a series of visits by officers to the premises. The Court dismissed a public law and EU law challenge to the decision to impose a retrospective tax liability. Kieron acted for the taxpayer. An application for permission to appeal is pending.

Appeal by taxpayer against refusal of VAT registration following earlier de-registration. The appeal to the Upper Tribunal saw the FTT decision over-turned and the refusal of the VAT registration quashed. Kieron acted for the taxpayer.

Appeal by the taxpayer against an assessment to excise duty which the FTT found had been made out of time. The FTT also noted that a public law challenge to HMRC’s decision was available on the facts of the case. Kieron appeared for the taxpayer.

Appeal brought by the taxpayer against a decision of the FTT finding that transactions taking place in a bonded warehouse in another Member State did not benefit from an exemption from VAT conferred by s. 18 VATA 1994. The UT allowed the taxpayer’s appeal, concluding that section 18 VATA 1994 was not confined to warehouses based in the UK and could not be read down on EU law grounds. Kieron acted for the taxpayer. The Court of Appeal dismissed HMRC's appeal.

Appeal against a decision of the FTT to strike out an appeal as having no real prospect of success. Error of law identified by the UT in the FTT construing a letter from a tax representative as having conceded the appeal when it had not done so. Kieron acted for the taxpayer. 

Challenge by taxpayer to a decision of HMRC on a best judgement assessment. The CA found there was no obligation on HMRC to plead an allegation of fraud where it wished to rely on the fact or possibility that some kind of fraud had been committed when testing the taxpayer's evidence. The burden was on the taxpayer to discharge the burden of showing the decision was wrong. HMRC had not made relevant admissions about the nature of the Appellant's role. Kieron appeared for the taxpayer.

Appeal brought by SGU against HMRC’s decision that it was making taxable supplies of education in the UK. The successful appeal concerned the VAT place of supply rules and the construction of the exemption for education services. Kieron was instructed for the taxpayer. 

The provisions of the Value Added Tax Act 1994 Sch.10 Pt 2 para.36(2) did not apply  in relation to a sale and leaseback transaction of a care home by one member of a VAT group to another entity, because it did not amount to a disposal by the former of its entire interest in the relevant premises. HMRC were not entitled to claw back the benefit of the zero-rating. Kieron acted for HMRC

Successful appeal brought by HMRC in relation to the enforcement of a customs duty debt outside the usual three year limitation period set by the Community Customs Code. The debt arose as a result of acts by third parties liable to give rise to criminal proceedings. The debt had been communicated within a reasonable period of time.  Kieron acted for HMRC. 

Appeal to the Upper Tribunal against the decision of the FTT on a costs’ application following the adjournment of the substantive hearing very shortly before trial. The UT examined the circumstances under which a disadvantaged party should have their costs thrown away by the adjournment but declined to overturn the Judge’s exercise of discretion. Kieron appeared for the taxpayer. 

Appeal brought by the taxpayer against the UT’s decision to allow HMRC’s appeal. The Court of Appeal found that the FTT had been right to classify imported mobility scooters as carriages for disabled persons. Kieron represented HMRC. 

The UT dismissed an appeal brought by Virgin against a decision of the FTT finding that it could not claim a right under the VAT Act 1994 to a prompt payment discount from its supply of ‘line rental saver’. Kieron acted for HMRC. 

Kieron was instructed as leading Counsel for HMRC in this appeal from the Court of Session (Inner House). The appeal concerned the entitlement to deduct VAT on the payment of agricultural subsidies and the need for a link between input tax and taxable economic activity.

Application for judicial review of refusal by HMRC to repay claim for under-recovered input VAT. The case raised questions concerning the public law controls over HMRC and a number of EU and ECHR questions. Kieron was instructed by the Claimant taxpayer. HMRC was found to have acted with conspicuous unfairness.

Appeal brought by Worldpay Ltd against HMRC’s decision that it was making exempt supplies of merchant acquiring services in the UK. Kieron acts for the taxpayer. The appeal concerns the scope of the exemption from VAT for financial services. The reported decisions concerns an application to amend HMRC’s case and an application for disclosure.

Kieron was instructed by the Appellant (the owner of Oddbins) against a decision of the FTT refusing to allow an appeal against a revocation of various excise approvals. The UT decision concerns an application for permission to amend grounds of appeal.

Infraction proceedings brought by the Commission as a result of the failure of the UK to account for customs duties payable in respect of transhipment operations run from Anguilla. Kieron acted for the UK Government.

Infraction proceedings brought by the Commission as a result of the failure of the Netherlands to account for customs duties payable in respect of transhipment operations run from a Netherlands overseas territory. Kieron acted for the UK Government in its intervention in this case. 

The UT dismissed the taxpayer’s appeal and gave guidance on when a person could be regarded as “holding” excise goods on which duty had not been paid for the purpose of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg.6(1)(b). The Court of Appeal upheld the judgment of the Upper Tribunal and also found that the subjective intention of a legal or natural person was irrelevant in a determination of whether he or it was holding excise goods outside of a duty suspense arrangement. Kieron was instructed by HMRC. 

Decision by the Court of Appeal to refer to the CJEU a number of questions concerning the ability to deduct input tax incurred on fund manager's fees where the resultant investment income was used to subsidise downstream economic activities. The CJEU ruled that the input tax was not recoverable where it was directly and immediately linked to an investment activity that was outside the scope of VAT and could not be linked more generally to the overall business activity of the University.

Scope of the VAT exemption for payment services. Construction of series of agreements governing the supply of the Paypoint Network. 

Challenge to the decision by HMRC to treat a capital gain arising in a trust fund as tax arising in respect of a resident rather than an overseas trust fund.

Challenge by WWW Holding to a decision by HMRC to impose a penalty for alleged failure to provide information pursuant to paragraph 50 of Schedule 36 to the Finance Act 2008. Kieron is instructed by WWW Holding Ltd.

Challenge to the legality of Part 3 of the Finance Act 2013 for alleged incompatibility with EU law. The CJEU ruled in May 2017, settling the constitutional issue concerning the status of Gibraltar as a matter of EU law.

Representing HMRC in appeal by a taxpayer against tax assessment for income tax in connection with remittance of monies from Isle of Man trust. Latest decision addressed time limits for bringing an appeal and application for an extension of time. 

Finding that claims for bad debt relief were validly brought and conditions restricting their application were unlawful, but that the claims were time-barred. Explores interrelationship of time limits with EU law principles of effectiveness and equivalence. 

Appeal by HMRC concerning the excise duty point at which excise duty becomes payable on alcohol held outside the duty suspension regime. 

Decision of the CJEU on  a reference from the Upper Tribunal concerning the question of the VAT classification of dental service plans provided by the taxpayer to dental patients. CJEU ruling on the scope of the exemption for services concerning payments.

Appeal concerning the VAT treatment of face value vouchers. Extent to which input tax is attributable to a supply outside the scope of VAT. 

Appeal by HMRC concerning whether or not a charity was carrying on economic activity.

Appeal by the taxpayer against a finding that the supply of ‘free’ banking services was for consideration for VAT purposes. The Upper Tribunal and Court of Appeal concluded that the services were provided for non-monetary consideration.

Judicial review challenges to decisions of HMRC concerning the imposition of landfill tax.

Challenge to the legality of certain provisions in the Finance Act 2014 governing oil and gas drilling contractors.

Appeal before the FTT regarding the VAT treatment of payment handling services. Instructed by the UK on the subsequent reference. 

Instructed by the UK in the reference from the Upper Tribunal concerning the scope of the exemption for financial services relating to payments.

Instructed by the UK in relation to a reference to the CJEU concerning customs classification of mobility scooters.

Appeal from [2013] UKFTT 278 (TC), Judge John Walters QC, concerning the exemption from excise duty for importation of cooking wine. The Court of Appeal reinstated the FTT's decision, finding that the disapplication of offending domestic law provisions did not confer an entitlement to an exemption on the taxpayer.

Appeal from [2014] UKUT 31 (TCC) Nugee J; and [2012] UKFTT 622 (TC) in relation to customs classification of army uniforms and challenge to the refusal to give end use relief for such items. Currently on appeal to the Court of Appeal.

Judicial review challenge to decision of HMRC to refuse to pay VAT found to be overpaid in related Upper Tribunal proceedings. Case settled.

Appeal against decision by HMRC to raise post-clearance demands outside the three year time limited under Article 221 of the Community Customs Code. Appeal to the Court of Appeal pending

Challenge to the refusal by HMRC to allow input tax deduction and deductibility against income tax of certain items of business expenditure in relation to meeting facilities.

Acted for HMRC in defence of challenge to the retrospective treatment of certain SLDT avoidance schemes.

Challenge to the validity of a Commission Regulation imposing anti-dumping duty on CFL-i light bulbs. No reference made.

Appeal to the Court of Appeal concerning the correct customs valuation of imported goods.

Appeal against finding of liability under a guarantee in support of an intra-EU customs movement which was subject to an irregular departure from the movement.

Challenge to refusal of HMRC to allow out of time claims for withdrawal of group relief to enable a claim for terminal loss relief to be advanced.

Defence of VAT input claim in respect of advisers’ fees incurred in the course of a sale of shares of a subsidiary.

Judicial review by Northumbrian Water of a decision of Ofwat concerning under-performance payments by the company arising from supply interruptions associated with Storm Arwen. Kieron appeared for the Water Services Regulation Authority. The Court of Appeal upheld the High Court's dismissal of the claim.

Challenge by the taxpayer to a decision of HMRC to change the VAT classification of supplies of serviced accommodation after many years and despite a series of visits by officers to the premises. The Court dismissed a public law and EU law challenge to the decision to impose a retrospective tax liability. Kieron acted for the taxpayer. An application for permission to appeal is pending.

Challenge brought by three energy companies to the subsidy granted by the Secretary of State to Octopus Energy to enable it to acquire the customers of Bulb which had entered into energy administration. The Divisional Court dismissed the claim principally on the ground that the claim which had been commenced within 21 days of the contested decision should have been brought sooner. An application for permission to appeal is pending. Kieron was instructed on behalf of Scottish Power.

Challenge by the claimant to the CMA’s refusal of its statutory appeal. The Court of Appeal found that GEMA’s stop gap approach to a regulatory problem which involved selecting a proposed modification to the charging which was wrong in law, with a view to finding a better solution in due course, was lawful. However, GEMA and the CMA had adopted the wrong meaning of “congestion management”. Observations made on the “baffling” legislative amendments made to the domestic regulations post-Brexit. Kieron appeared for the claimant/appellant.

Statutory appeal brought by SSE against GEMA's decision to accept the original proposal in CUSC modification CMP 317/327. The appeal concerned a public law challenge to GEMA's decision and the proper construction of the ITC Regulation 838/2010. Kieron acted for SSE

Judicial review brought by Banks to a decision of the Secretary of State to allow access to a subsidy regime to offshore windfarms and not onshore farms. Garnham J decided not to hand down a draft judgment following a compromise of the litigation.

The interlocutory hearings before Lewis J addressed the question of expert evidence in judicial review proceedings.

The challenge by two political parties to ITV’s allocation of pre-election debates was dismissed. The decision of ITV to exclude the parties from a leaders’ debate was not amenable to judicial review. Kieron represented ITV. 

Application for judicial review of refusal by HMRC to repay claim for under-recovered input VAT. The case raised questions concerning the public law controls over HMRC and a number of EU and ECHR questions. Kieron was instructed by the Claimant taxpayer. HMRC was found to have acted with conspicuous unfairness.

Appeal before the CMA brought by EDF and SSE, challenging the charges paid by electricity generators for use of the electricity transmission system. Modification appeal based on rejection of the contention that the charges exceeded then maximum permitted under a directly applicable EU Regulation.

Claim for judicial review of HMG's decision not to promote or support resettlement of the British Indian Ocean Territory. The first cited decision deals with the duty of candour and disclosure obligations in judicial review. The second decision dismisses the claim after a substantive hearing. The Court of Appeal granted permission to appeal on certain grounds, but dismissed the appeal based on the public sector equality duty.

Closed material procedure. Claim for judicial review of the Secretary of State's decision to refuse assistance dismissed.

Judicial review challenge to a decision of the NMC as to the appropriateness of insurance arrangements entered into by independent midwives. 

Application to set aside the judgment of the House of Lords in R (oao Bancoult) v Secretary of State for Foreign and Commonwealth Affairs [2008] UKHL 61, HL. 

Judicial review challenges to decisions of HMRC concerning the imposition of landfill tax.

Judicial review challenge to the legality of the application of EU customs and fisheries legislation in the EU’s relations with Morocco when applied to produce emanating from the Western Sahara. The CJEU ruled that the EU fisheries arrangements with Morocco could not lawfully be applied to the Western Sahara.

Challenge to the legality of certain provisions in the Finance Act 2014 governing oil and gas drilling contractors.

Challenge to the legality of Part 3 of the Finance Act 2013 for alleged incompatibility with EU law. The CJEU ruled in May 2017, settling the constitutional issue concerning the status of Gibraltar as a matter of EU law.

Acted for HMRC in defence of challenge to the retrospective treatment of certain SLDT avoidance schemes.

Judicial review challenge to decision of Crown Estate Commissioners. Application no longer pursued.

Application by WPD for permission to seek judicial review of a decision by Ofgem to direct adjustments to the regulated allowed revenue of certain DNOs. Kieron appeared for SSE as an interested party. 

Challenge to the compatibility of the Gambling Act 2005, as amended, with EU law. Test for proportionality of Acts of Parliament. 

Challenge to refusal of HMRC to allow out of time claims for withdrawal of group relief to enable a claim for terminal loss relief to be advanced.

Challenge to creation of a Marine Protected Area in the British Indian Ocean Territory on public law and EU law grounds. The Court ruling also addresses the admissibility of certain “Wikileaks” documents before the national Courts. Instructed on behalf of the Secretary of State.

Written observations for the UK Government concerning the proportionality of a confiscation order.

Challenge to the dismissal of the Chagos Islanders’ claims for compensation by the Court of Appeal. Application declared inadmissible.

The Court of Appeal dismissed the appeal against the Divisional Court decision which rejected a judicial review challenge to the Secretary of State’s decision not to support or promote the resettlement of the Chagos Islands. The Court held that the Divisional Court had been right to conclude that the decision was not irrational and the ECHR did not apply to the Chagos Islands. The Supreme Court refused permission to appeal. Kieron acted for the Secretary of State.

The challenge by two political parties to ITV’s allocation of pre-election debates was dismissed. The decision of ITV to exclude the parties from a leaders’ debate was not amenable to judicial review. Kieron represented ITV. 

Closed material procedure. Claim for judicial review of the Secretary of State's decision to refuse assistance dismissed.

Judicial review challenge to the legality of the application of EU customs and fisheries legislation in the EU’s relations with Morocco when applied to produce emanating from the Western Sahara. The CJEU ruled that the EU fisheries arrangements with Morocco could not lawfully be applied to the Western Sahara.

Judicial review challenge to a decision of the NMC as to the appropriateness of insurance arrangements entered into by independent midwives. 

Application to set aside the judgment of the House of Lords in R (oao Bancoult) v Secretary of State for Foreign and Commonwealth Affairs [2008] UKHL 61, HL. 

Written observations for the UK Government concerning the proportionality of a confiscation order.

Written observations on behalf of the United Kingdom in a case concerning the European Arrest Warrant. 

Representing EF.

Application of the Zambrano principle in the case of deportation of third country nationals.

Construction of the Citizenship Directive and the EEA Regulations 2006 in the context of the deportation of an EU national.

Construction of Regulation 1612/68 and whether a parent had been a worker. 

Meaning of temporary or permanent incapacity for work in the EEA Regulations 2006.

Claim for judicial review of HMG's decision not to promote or support resettlement of the British Indian Ocean Territory. The first cited decision deals with the duty of candour and disclosure obligations in judicial review. The second decision dismisses the claim after a substantive hearing. The Court of Appeal granted permission to appeal on certain grounds, but dismissed the appeal based on the public sector equality duty.

Services were not supplied "on terms allowing a discount for prompt payment" in circumstances where the taxpayer received the full amount of the charges for a telecoms service, despite the customer being offered, in principle, a speedy payment discount. Kieron appeared for HMRC both before the First Tier Tribunal and in defending the appeal before the Upper Tribunal.

HMRC applied for the appeal brought by BT to be struck out, on the basis that the Court of Appeal had already ruled that its claim for recovery of bad debt relief was time-barred. The FTT struck out the appeal on issue estoppel and abuse of process grounds. BT's appeal against the decision to the Upper Tribunal was dismissed. The Court of Appeal refused BT permission to appeal. Kieron acted for HMRC.

The UT dismissed an appeal brought by Virgin against a decision of the FTT finding that it could not claim a right under the VAT Act 1994 to a prompt payment discount from its supply of ‘line rental saver’. Kieron acted for HMRC. 

The challenge by two political parties to ITV’s allocation of pre-election debates was dismissed. The decision of ITV to exclude the parties from a leaders’ debate was not amenable to judicial review. Kieron represented ITV. 

Action concerning the construction of a wholesale agreement between an MNO and an MVNO. 

Acting for Sky as intervener in appeal before the CAT and the CMA in relation to the imposition of an ex ante margin control on BT arising out of its supply of wholesale VULA services.

Appeal against a decision of Ofcom declining to grant a passive remedy for access to duct.

Reference to the CC on price control matters; local-loop unbundling. Kieron was instructed as leading Counsel to the CC.

Reference to the CC on price control matters; wholesale broadband access charges. Counsel for the CC.

Challenge to decision of Ofcom to impose a ‘wholesale must offer’ obligation on Sky in respect of its core premium sports channels.

Appeal against dismissal by Kenneth Parker J of an application for judicial review of the Digital Economy Act 2010 on EU law grounds.

Challenge by Wigan to the points’ deduction imposed by the EFL for entering into administration in July 2020. Kieron acted for Barnsley FC as intervener in the proceedings. The challenge was rejected. 

Challenge to the legality of Part 3 of the Finance Act 2013 for alleged incompatibility with EU law. The CJEU ruled in May 2017, settling the constitutional issue concerning the status of Gibraltar as a matter of EU law.

Challenge to the compatibility of the Gambling Act 2005, as amended, with EU law. Test for proportionality of Acts of Parliament.