Revenue Bar Association

Eric Metcalfe

Acts for individuals, companies, non-governmental organisations and HMRC in appeals before the First-Tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber) as part of a wide-ranging practice in administrative law, EU law and human rights.

Recent cases include:

  • British American Tobacco v HMRC (First-Tier Tribunal, pending) – acting for HMRC resisting the Appellant’s appeal against a fine of £650,000 for breach of duty under s7A of the Tobacco Products Duty Act 1979 not to facilitate tobacco smuggling.
  • Colaingrove v HMRC and Done Brothers v HMRC (First-Tier Tribunal, pending) – acting for HMRC in post-Rank litigation concerning the application of VAT to gaming machines.
  • Geotrading Europe Ltd v HMRC [2016] UKFTT 312 (TC) – successful defence of HMRC’s decision to refuse registration for VAT.
  • Projosujadi v Director of Border Revenue [2015] UKUT 297 (TCC) – successful appeal against the Border Force’s refusal to restore alligator-skin handbag imported without certificates under the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

Monckton Chambers

Publications

General Editor of the Human Rights Law Reports – UK Cases (Sweet & Maxwell), co-author of the 5th edition of Blackstone’s Guide to the Freedom of Information Act (2013) and a contributor to the Rights and Freedoms volume of the 5th edition of Halsbury’s Laws (2013).

Qualifications

BA, LL.B (Canterbury, NZ), LL.M (Queen's, Ontario), D.Phil (Oxon)

Miscellaneous

Member of the Attorney-General’s C Panel and the Equality and Human Rights Commission’s B Panel. Fellow of the Bingham Centre for the Rule of Law. Direct access qualified.