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Claire Millard

Claire Millard

Senior Manager, PwC United Kingdom

Senior Manager (Solicitor), Indirect Tax Disputes, member of Tax Disputes Network.

Details of indirect tax specialisms:

EU law, remedies for tax charged in breach of EU law, restitution, judicial review, financial services, vouchers, liability issues, place of supply, exemptions, non-harmonised reduced and zero rates of VAT, partial exemption, MTIC fraud, joint and several liability, excise duty.

EU VAT experience:

Managing the reference to the CJEU in United Biscuits. A large part of practice concerns the extent to which EU law has been properly implemented and applied in domestic law. Regularly advise on the EU law position for filing purposes.

Notable published cases:

  • United Biscuits (Pension Trustees) Limited [2017] EWHC 2895 (Ch), Court of Appeal (unpublished) and currently before the CJEU (C-235/10)
  • R(oao Phoenix Life Holdings Limited) v HMRC [2019] EWHC 2043 (Admin)
  • Target Group Limited v HMRC [2019] UKUT 340 (TCC)
  • Taylor Wimpey [2018] UKUT 55 (TCC)
  • Taylor Wimpey [2017] UKUT 34 (TCC)
  • Investment Trust Companies [2017] UKSC 29
  • R(oao Drax Power Ltd) v HMRC [2016] EWHC 228 (Admin)  

Specialism

  • Disputes (Tax)