There are few organisations who do not encounter indirect taxes on a daily basis. Today's complex mix of compliance regimes and anti-avoidance legislation can present difficulties for businesses across the spectrum.

Examples of recent work undertaken:

Consumer electronics

• Conduct of appeals to the VAT and Duties Tribunals following denial by HMRC of input tax recovery by high tech sector traders: several cases, all ongoing.
• Advice on zero-rating for export of mobile telephones.

Drinks industry

• VAT and duties counter investigation in drinks wholesaler (liability reduced from £10 million assessment to nil).
• VAT output and input tax liabilities on retail wine merchant (£400,000 liability settled but offset by £300,000 in input tax not claimed).

Import/Export

• VAT liability on imported footwear (exposure reduced from £8million to nil on valuation of commission for valuation purposes).
• Resisting claim for £200,000 anti-dumping duty on behalf of an importer of electrical goods from the Far East (assessment reduced to less than £20,000).
• VAT liability of promotional clothing in music industry (saved £1.2 million over 3 years).

Financial Services

• Advice to insurance company concerning liability of ancillary services on acquisition of company.
• Advice on tax mitigation structure adopted by financial services providers (case ongoing).

Land and property

• VAT liability of construction services (negotiated £12million assessment to nil).
• VAT liability of building services (agent vs principal: case ongoing).