Holly Grantham

Holly Grantham

Senior Manager, PwC United Kingdom

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

Details of indirect tax specialisms:

Environmental taxes (including landfill tax, aggregates levy, climate change levy and the proposed plastic packaging tax), customs duties, VAT exemptions, EU law and domestic implementation of EU law, penalties, MTIC fraud, joint and several liability.

EU VAT experience:

Managing the reference to the CJEU in London Borough of Ealing, a case on the validity of the UK’s exclusion of local authorities from the VAT leisure exemption.

Notable published cases:

  • Rank Group [2018] UKFTT 251 (TC)
  • R. (oao Drax Power Ltd) v HMRC [2016] EWHC 228 (Admin)
  • Infinis Energy Holdings Ltd [2016] EWCA Civ 1030
  • Iveco Limited v HMRC [2017] EWCA Civ 1982
  • Brother Industries UK Ltd [2016] UKFTT 788 (TC)
  • London Borough of Ealing (C-633/15)
  • Colaingrove Limited (fuel and power) [2017] EWCA Civ 332


  • Disputes (Tax)
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