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)

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).