36 Queen Street, London, EC4R 1BN
+44 (0)20 7242 2642
Nicola Shaw QC
Nicola Shaw QC

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 [2017] UKSC 26 (referred to CJEU)
UBS AG & Anor v Revenue and Customs [2016] UKSC 13
Revenue and Customs v Secret Hotels2 Ltd (Rev 1) [2014] UKSC 16
Revenue and Customs v Marks and Spencer plc (Rev 1) [2014] UKSC 11

Court of Appeal

ELS Group Ltd, R (on the application of) v HM Revenue and Customs [2016] EWCA Civ 663
Volkswagen Financial Services (UK) Ltd v HM Revenue & Customs [2015] EWCA Civ 832
DB Group Services (UK) Ltd v HM Revenue and Customs [2014] EWCA Civ 452

CJEU

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

Upper Tribunal

Travel Document Service & Anor v Revenue & Customs [2017] UKUT 45 (TCC)
Revenue and Customs v Temple Finance Ltd & Anor [2017] UKUT 315 (TCC)
Revenue & Customs v Invicta Foods Ltd [2016] UKUT 1 (TCC) (on appeal to Court of Appeal)

First-Tier Tribunal

Marriott Rewards LLC & Whitbread Group PLC v Revenue and Customs [2017] UKFTT 140 (TC)
– Lowcost Holidays and Lowcost Beds v Revenue and Customs [2017] UKFTT 463 (TC)
Stagecoach Group PLC & Anor v Revenue and Customs [2016] UKFTT 120 (TC)
Temple Finance Ltd & Anor v Revenue and Customs [2016] UKFTT 41 (TC)
Next Brand Ltd v Revenue & Customs [2015] UKFTT 175 (TC)
Invicta Foods Ltd v Revenue & Customs [2014] UKFTT 456 (TC)
Space Maker Storage 2 Ltd – in liquidation v Revenue & Customs [2014] UKFTT 296 (TC)
Avon Cosmetics Ltd v Revenue & Customs [2014] UKFTT 172 (TC)
United Grand Lodge of England v Revenue & Customs [2014] UKFTT 164 (TC)
Invicta Foods Ltd v Revenue & Customs [2014] UKFTT 70 (TC)