Case

Megantic Services Ltd v HMRC

2010-2015

Cases Citation

[2011] STC 1000; [2013] UKFTT 492 (TC); [2015] UKFTT 0120 (TC)

Nicholas acted for HMRC in the successful defence of this highly complex civil tax appeal worth £28m.  The hearing, which lasted 7 months, is the longest within the tribunal system.  The case, which involved allegations of serious VAT fraud, was the first piece of government litigation to feature electronic preparation and presentation of evidence.  It gave rise to a number of leading authorities, all in favour of HMRC, including on the admissibility of opinion evidence in tribunal proceedings and of material obtained pursuant criminal mutual legal assistance.


Related Barristers


Nicholas Chapman

Nicholas Chapman
Year of Call: 2001


Close X

Coronavirus Update

TGC continues proactively to safeguard against the risks posed by the spread of Coronavirus. We have a Covid-19 Committee who continue to monitor the situation and follow advice issued by the Government and Public Health England. We will be updating this page as and when new information becomes available. As of 6 July 2020, our London premises, 1 Harcourt Buildings, will be operating with a reduced clerking team in attendance. The remaining staff members and barristers will continue working remotely. We wish to reassure everyone that our contingency plans enable us to continue to provide our services.

Telephoning us

When calling our switchboard number, it will be diverted to a member of the clerking team who will be able to assist in the usual way. All direct dials in Chambers are diverted to be answered remotely.

Emailing us & Sending Instructions

Please send all instructions via email directly to clerks@tgchambers.com. We would be grateful if this could be sent in an orderly fashion to enable working from a screen manageable. We are able to receive hard copy instructions via DX or Post, if necessary. However, we have a preference for electronic documents wherever possible.

Please continue to communicate with barristers directly via phone or email.

Conferences, Joint Settlement Meetings & Mediations

Conferences, meetings and mediations will take place remotely, either by telephone or video until further notice. Group Telephone calls and video calls can be easily arranged. If an in-person meeting is felt necessary please see our Covid-19 Information page for full criteria.

Court Hearings

We are following the Government’s advice closely, which is changing daily. In keeping with that advice, we will continue to service hearings remotely, where possible and as instructed by the hosting Court. In-Person hearings will be accommodated by members of TGC. We will continue to monitor this situation.

Making a payment

If you do not already pay us by BACS, going forward please make arrangements to do so. Please contact the clerks who can supply you with the relevant BACS details.

If you wish to discuss our policy and procedure relating to coronavirus, please do not hesitate to contact our senior clerk Dean Norton on 07535 753098 or dnorton@tgchambers.com.

To learn more visit our Covid-19 Information page.