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Philip J.D. Simpson QC Contact Details Tel (Clerk): 0131 260 5830 Fax (Clerk): 0131 225 3642 Email: [email protected] Address Terra Firma Chambers, Parliament House, Edinburgh, EH1 1RF DX 549302, Edinburgh 36; LP 3, Edinburgh 10 Philip Simpson QC is a CTA-qualified tax advocate and barrister, specialising in all areas of tax law. He is ranked for tax by both Chambers UK and the Legal 500. 'His areas of expertise include income tax, capital gains, stamp duties, VAT and corporate tax. "He has an absolutely encyclopaedic knowledge of tax, and explains issues in a straightforward manner" (Chambers UK, 2017). "His depth of knowledge, allied to a pragmatic approach to problem solving, marks him out as being uniquely capable at the Scottish Bar" (Chambers UK, 2016). 'He speaks on tax matters with tremendous authority' (Legal 500, 2016). Biography General Biography: Called to both the Scottish and English bars in 2001 Visiting lecturer in tax law, University of Aberdeen, 2012 - date Standing Junior to the Department of Work and Pensions, 2012 - date Traineeship with Dickson Minto, spending two years doing M&A work Legal Assistant to the Lord President before devilling to become an advocate Pupillage at Brick Court Chambers, London Regular papers on tax topicsAreas of Expertise UK Tax Law Income tax; Capital gains tax; Corporation Tax; VAT; Customs and excise duties; Taxation of trusts and offshore situations; Stamp Duty Land Tax; and Inheritance TaxEuropean Tax Law Philip Simpson has particular expertise in European law in relation to tax matters, as detailed below: Philip was previously a research assistant at the European Court of Justice; He has also worked as a freelance translator in German and French for the European Court of Justice; He studied in the University of Regensburg, Germany, writing his LLM thesis in German.Languages 1 of 6 www.terrafirmachambers.com German (fluent); French (good). Appointments Standing Junior to the Department of Work and Pensions, 2012 - 2015 Memberships Faculty of Advocates Tax Law Group (secretary) Chartered Institute of Taxation (member, Scotland branch committee) ICAS corporate tax committee ICAS capital taxes committee VAT practitioners group Scottish stamp duty practitioners group Member of Old Square Tax Chambers Publications Planning for Tax Results 2011 S.L.T. (News) 86. Reduced rate VAT on renewables 2010 S.L.T. (News). Share and Share Alike (2009) TELTJ, part 12, p. 14. Chapter entitled Accounting for VAT in VAT law textbook Value Added Tax: Commentary and Analysis (2009; Paul Lasok, General Editor). Tax relief for gifts to European charities 2009 S.L.T. (News) 119. Inland Revenue certificates: Section 70, HMRC and the Scottish courts [2007] Tax Adviser (February) Cadbury Schweppes plc v. Commissioners of Inland Revenue: the ECJ sets a strict test for CFC legislation [2006] BTR 677 Loss, Tax, Tax Losses and Lost Tax [2001] BTR 173Other Papers: An Inspector Calls: the new HMRC criminal investigation regime Arctic Systems: result and fall-out APR and BPR: An Advocate's view The effect of European law on direct taxation Recent Articles and Events Planning for Tax Results Reduced Rate VAT on Renewables Inheritance Tax - Share and Share Alike Tax Relief For Gifts To European Charities APR and BPR An Advocates View Section 70, HMRC and the Scottish courts An Inspector calls the new HMRC criminal investigation regime Arctic Systems Result and fall-out Recent Cases Recent Cases: HMRC v. Vermilion Holdings Limited [2020] UKUT 162 (TCC) (whether share options granted to a person who became a director, where they replaced previous options granted in exchange for consultancy services, were employment-related securities options for ITEPA 2003) 2 of 6 Moulsdale v. HMRC [2019] UKUT 719 (TCC) (whether option to tax building switched off by provisions in Schedule 10A VATA94 where legislation circular) Lovie Limited v. HMRC [2020] UKFTT 112 (TC) (whether rock quarried at particular quarry was mainly 'slate' and therefore exempt from aggregates levy) Grinyer v. HMRC [2020] UKFTT 64 (TC) (whether, in course of enquiry into personal tax return, HMRC entitled to consider whether LLP was carrying on a trade, and doing so on a commercial basis, where individual claimed, in personal return, relief against general income on basis of LLP's losses) Archus Trading Limited v. HMRC [2020] UKFTT 61 (TC) (whether company providing doctors for GP surgery in prison making supply of staff or supply of medical services for VAT purposes) Castlelaw (No. 628) Limited v. HMRC [2020] UKFTT 34 (TC) (whether reasonable excuse for relief from senior accounting officer penalties) Snow Factor Limited v. HMRC [2020] UKUT 25 (TCC) (whether supply of ski lift passes at indoor ski slope attracted reduced rate of VAT) Snow Factor / Snow Factor Training Limited v. HMRC [2019] UKFTT 664 (TC) (whether ski lessons etc. at indoor ski slope were exempt from VAT as supplies of education) Dundas Heritable Limited v. HMRC [2019] UKUT 208 (TCC) (whether claims for capital allowances made in time) Kotton v. HMRC [2019] EWHC 1327 (Admin) (whether HMRC entitled to obtain credit card documents following request by Swedish Tax Authority) Clydesdale Bank plc v. HMRC [2019] UKFTT 419 (TC) (whether supplies of banknotes re-issued after having been in circulation zero-rated for VAT) Symphony Hotels Limited v. HMRC [2019] UKFTT 332 (TC) (whether staff at hotel were employees or supplied by third party for VAT purposes) Vermilion Holdings Limited v. HMRC [2019] UKFTT 230 (TC) (whether share options granted to a person who became a director, where they replaced previous options granted in exchange for consultancy services, were employment-related securities options for ITEPA 2003 Snow Factor Limited v. HMRC [2019] UKUT 77 (TCC) (whether taxpayer liable to pay VAT pending appeal to Upper Tribunal – section 85B VATA94) Computational Structural Mechanics Limited v. HMRC [2019] UKFTT 183 (TC) (whether, for VAT purposes, individual acting as director of taxpayer or on behalf of sister company in undertaking tasks for business of taxpayer) Macleod and Mitchell (Contractors) Limited v. HMRC [2019] UKUT 46 (TCC) (whether insurance premiums taxable as benefit-in-kind to director where policy mistakenly taken out in director's name instead of company's name) Pulsin Limited v. HMRC [2018] UKFTT 775 (TC) (whether gluten-free brownies 'cakes' for purposes of VAT) Biffin Limited v. HMRC [2018] UKFTT 506 (TC) (whether taxpayers should be allowed further time to provide witness statements) Olive Garden Catering Company Limited v. HMRC [2018] UKFTT 393 (TC) (whether supplies by taxpayer were of catering or of staff for VAT purposes) Taylor Clark Leisure plc v. HMRC [2018] UKSC 35 (whether representative member of VAT group entitled to repayment of VAT where claim submitted to HMRC by former group member) Moulsdale v. HMRC [20180 UKFTT 309 (TC) (whether option to tax building switched off by provisions in Schedule 10A VATA94 where legislation circular) Redwood Birkhill Limited v. HMRC [2018] UKUT 189 (TCC) (VAT treatment of discounts given by breweries to publicans) Glasgow School of Art v HMRC - Counsel appeared for the taxpayer in Glasgow School of Art v. HMRC [2018] UKFTT 276 (TC). The case concerned whether the construction of a new building (the Reid Building) for the Glasgow School of Art and the refurbishment of another building (the Assembly Building) constituted separate supplies, and whether the lease the School of Art granted to the Students' Association counted as economic activity, despite a low rent. The Tribunal held that the Assembly and the Reid Buildings were a single building, because of one fire door that linked the two. In any event, the features of the single construction contract that covered both sets of works meant that there was a single supply. The low rent meant that the lease to the Students' Association was not in itself economic activity, but part of the overall educational activity of the School of Art SiBCAS Ltd v. HMRC [2018] CSIH 49 (an appeal concerning the VAT liability of temporary school accommodation. On appeal from the Upper Tribunal (which had found in HMRC's favour), the Court of Session concluded that having regard to the nature of Sibcas' business (the manufacture and hire of accommodation units) and the terms of the hire in the particular case, the supply was not the letting of 3 of 6 moveable property. It was therefore standard-rated. This makes it significantly easier for Sibcas to operate the VAT treatment of its business) Findmypast Limited v. HMRC [2017] ScotCS CSIH 59 (nature of supply for VAT purposes in context of on-line services; whether payments in advance gave rise to VAT point; and whether on-line credits able to be used to download documents on genealogy website are face-value vouchers, and effect of their expiring without being used) Sibcas Limited v. HMRC [2017] UKUT 298 (TCC) (whether units installed as temporary classrooms were 'immovable', and their supply was therefore exempt) AIM (Perth) Limited v. HMRC [2017] UKFTT 533 (TC) (whether loans made by pension fund to sponsoring employer unauthorised payments / equitable relief) James H Donald (Darvel) Limited v. HMRC [2017] UKFTT 446 (TC) (whether income tax assessments to be reduced by corporation tax payments made in context of tax avoidance arrangements) Redwood Birkhill Limited v. HMRC [2017] UKFTT 234 (TC) (VAT treatment of discounts given by breweries to publicans) Gullane Golf Club v. HMRC [2017] UKFTT 179 (TC) (application for permission to appeal late against refusal of VAT claim) Scotch Whisky Association v. Scottish Parliament [2016] ScotCS CSIH 77 (whether legislation to impose minimum retail price per unit of alcohol compatible with EU law - whether excise duty alone or with other measures a less restrictive means to achieve the aim pursued) Macleod & Mitchell Contractors Limited v.