Martin is a specialist in tax litigation and disputes, representing corporate clients across various industry sectors and specialises in cases involving VAT, Excise Duties and Customs Duties.
He frequently advises on complex indirect tax and fraud cases, particularly “means of knowledge” (also known as ‘Kittel’) cases where HMRC attempt to recover lost tax from parties unaware of fraud but who could have known.
As a senior practitioner, Martin helps clients with planning and refining due diligence procedures, which are key to avoiding future HMRC enquiries in the UK. Having previously worked as a special investigator for the law enforcement department of HMRC, Martin is well placed to advise clients on maintaining good relationships with HMRC and preventing disputes.
Martin advises clients across all sectors, with a focus on consumer electronics, import/export, alcoholic/soft drinks, haulage, leisure and entertainment – industries often targeted by HMRC for aggressive action.
Expertise
- VAT Litigation
- VAT / Excise / Customs Advice and Consultancy
- Excise Duties Litigation & Advice
- Customs Duties
- Fraud
- ‘Kittel’ Litigation
Experience
- Successfully overturned assessment of Excise Duty ‘handling’ penalties, on appeal to the Tax Tribunal.
- Successful conduct of numerous ‘Kittel’ allegations including Livewire Telecom Ltd, JDI Trading Ltd, CCA Distribution Ltd, Davis & Dann Ltd.
- Advised on cases of HMRC’s enquiries into alleged under payment of VAT by a nightclub chain.
- Advised on cases of opposed applications for Excise WOWGR licences.
- Advised on a contested VAT reclaim concerning supplies of iPhones to a broker via ‘runners’.
Please note: The experience list above may include examples of work completed prior to joining Keystone Law.
Career
Prior to joining Keystone Law in 2019, Martin worked at the following firms:
- Smith & Williamson
- KPMG
- HM Customs & Excise