020 3587 7800

Peter Mason’s education and experience :

  • Education: Imperial College at Wye, BSc in Agriculture and Economics;  Open University LLB; Chartered Certified Accountant; Fellow of Chartered Institute of Taxation by Thesis (Solving VAT bad debt relief problems in the Financial and Receiver Sectors); City University, Bar Vocational Course;  Called to the Bar of England and Wales  (Grays Inn, 2006).
  • Work roles:  Shepherd; HM Customs and Excise, Dover Preventive and VAT Officer West End; Head of VAT Abbey National PLC; Head of VAT CMS Cameron McKenna LLP; Pupillage Monckton Chambers; Partner, Rosetta Tax LLP. 
       
  • Client work experience: Wide range of topics covered including: VAT liablites of transfer pricing charges; Partial exemption reviews and recoveries for banks, funds and insurance sectors; review of  collective, pension and individual fund management charges; review of pension fund management. Ensuring efficiencies for charitable  donations; reviews of education and medical charges; review of wholesale and chain transactions, import and exports; review of postal and delivery services; structuring within legal framework to obtain optimised VAT position.
  • Notable cases taken: these include the following
  • Wagon Finance Ltd v Commrs Customs & Excise (CCE) [1999] UKVATTR 16288 : Obtained VAT exemption on HP Admin fees
  • Abbey National PLc v CCE [2001] CJEU Case C-408/98: Ground breaking case , obtaining deductiblity of  VAT on selling costs on transfer of going concern- a legal fction which creates an 'in-business'  'non-supply' for VAT purposes.
  • Abbey National Plc v CCE [2001] UKVATTR 17506: Obtained exemption for outsourced collective investment fund management.
  • Abbey National v CCE[2005] EWHC 1187(Ch) : Challenge to the regulations imposing straight line apportionment for bad debt relief for impaired  HP and conditonal sale finance agreements. Case resulted in  a change to the law.
  • Abbey National v CCE [2006] CJEU Case C-168/04: Case referred to Europe on the back of the French Conseil'D'Etat ruling in Sogefonds SA, and  obtained exemption for adminstration fund management for collective  investment funds.
  • Abbey National v CCE [2006] EWCA Civ 886 : Case concerning whether a virtual assignment of property was letting or leasing of immovable property.
  • Cabvision Ltd v Revenue and Customs Commissioners (RCC) [2013] UKFTT 674(TC): Acted as Counsel in a complex case concerning  direct tax based structured finance arrangements, and whether a credit note  could be issued: Taxpayer win.
  • Intelligent Managed Services Ltd v RCC [2105] UKUT 341: Acted as Counsel in First-tier Tribunal  and in  appeal to Upper Tribunal  ( led by QC )  on whether business sale into a VAT group could be a transfer of a going concern: Taxpayer win.
  • Represented a barrister in an appeal against assessments and determination of  personal tax liability under self assessment, case settled before hearing:Taxpayer win.