read law as an undergraduate and postgraduate at Pembroke College, Oxford.
She joined Gray’s Inn Tax Chambers as a tenant in 1998 and took silk in 2012
She is a prolific litigator and has appeared in courts and tribunals at all levels, representing Her Majesty’s Revenue & Customs and taxpayers alike. Acting as both poacher and gamekeeper is an important feature of her practice and one which she considers to be invaluable in providing objective and informed advice.
In addition to litigation, Nicky advises on all areas of revenue law, but is perhaps most interested in corporate/commercial and indirect taxes.
She is ranked for Tax and VAT in both Chambers and Partners and the Legal 500.
“You wouldn’t want to be against her if you could help it. She is a thoroughly gracious and worthy opponent, and a very powerful advocate.” Chambers and Partners 2015
RECENT NOTABLE CASES
Supreme Court / House of Lords
Volkswagen Financial Services (UK) Ltd v Revenue and Customs  UKSC 26 (referred to CJEU)
UBS AG & Anor v Revenue and Customs  UKSC 13
Revenue and Customs v Secret Hotels2 Ltd (Rev 1)  UKSC 16
Revenue and Customs v Marks and Spencer plc (Rev 1)  UKSC 11
Court of Appeal
ELS Group Ltd, R (on the application of) v HM Revenue and Customs  EWCA Civ 663
Volkswagen Financial Services (UK) Ltd v HM Revenue & Customs  EWCA Civ 832
DB Group Services (UK) Ltd v HM Revenue and Customs  EWCA Civ 452
Volkswagen Financial Services (UK) Ltd v Revenue and Customs (referral from Supreme Court)
Felixstowe Dock v HMRC Case C-80/12
Weald Leasing Case C-103/09
Travel Document Service & Anor v Revenue & Customs  UKUT 45 (TCC)
Revenue and Customs v Temple Finance Ltd & Anor  UKUT 315 (TCC)
Revenue & Customs v Invicta Foods Ltd  UKUT 1 (TCC) (on appeal to Court of Appeal)
Marriott Rewards LLC & Whitbread Group PLC v Revenue and Customs  UKFTT 140 (TC)
– Lowcost Holidays and Lowcost Beds v Revenue and Customs  UKFTT 463 (TC)
Stagecoach Group PLC & Anor v Revenue and Customs  UKFTT 120 (TC)
Temple Finance Ltd & Anor v Revenue and Customs  UKFTT 41 (TC)
Next Brand Ltd v Revenue & Customs  UKFTT 175 (TC)
Invicta Foods Ltd v Revenue & Customs  UKFTT 456 (TC)
Space Maker Storage 2 Ltd – in liquidation v Revenue & Customs  UKFTT 296 (TC)
Avon Cosmetics Ltd v Revenue & Customs  UKFTT 172 (TC)
United Grand Lodge of England v Revenue & Customs  UKFTT 164 (TC)
Invicta Foods Ltd v Revenue & Customs  UKFTT 70 (TC)