Nicola Shaw devotes a significant portion of her broad tax practice to indirect tax instructions, she regularly represents taxpayers and HMRC in contentious matters, particularly in the area of VAT. She acts for clients at every level of court including before the CJEU.
“A very good advocate with a first-class brain.” “Very client-friendly and a barrister who gets into the heart of legal issues and understands the tax framework.”
Recent work: Acted in Towerbridge v HMRC, a case concerning MTIC fraud in the supply of carbon credits.
‘ She has excellent advocacy skills, based on deep knowledge of the tax issues and facts of each case, plus a determination to stand firm in the face of a strong judge and determined opponent. Hardworking and thorough, combined with a willingness to consider alternative
strategy and arguments in conference. Definitely has the ear of the court and a most enjoyable silk with whom to work. ’
“She is adept at unravelling complicated issues.”
“One of the best indirect tax specialist barristers in the country.”
“An excellent strategist and advocate.” “She consistently provides clear advice and has the ability to dissect even the most complex issues. She is very impressive in court and highly regarded by judges and opponents alike.”
“Very client-focused and very enthusiastic. She is a good advocate and has good court craft.” “Sensible and to the point.”
“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.”
Nicola 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.
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
- Commissioners for His Majesty’s Revenue and Customs v Dolphin Drilling Ltd [2024] EWCA Civ 1
- Volkerrail Plant Ltd & Ors v Revenue and Customs [2023] EWCA Civ 210
- Cobalt Data Centre 2 LLP & Anor v Revenue And Customs [2022] EWCA Civ 1422
- Tower Bridge GP Ltd v Revenue And Customs [2022] EWCA Civ 998
- Higgins v Revenue And Customs [2019] EWCA Civ 1860
- Invicta Foods Limited v Revenue and Customs [2018] EWCA Civ 2204
- 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
High Court
- Airline Placement Ltd, R (On the Application Of) v Commissioners for His Majesty’s Revenue and Customs [2023] EWHC 1191
Upper Tribunal
- Revenue and Customs v Volkerrail Plant Ltd & Ors [2022] UKUT 78 (TCC)
- Tower Bridge GP Limited v Revenue and Customs [2021] UKUT 30 (TCC)
- Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v Revenue and Customs: [2020] UKUT 356 (TCC)
- Charman v Revenue and Customs (INCOME TAX – right to acquire securities) [2020] UKUT 253 (TCC)
- Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs [2019] UKUT 342
- Marks and Spencers PLC v Revenue and Customs (Tax) [2019] UKUT 182 (TCC)
- GLL BVK International Immobilien Spezialfonds & Anor v Revenue and Customs [2019] UKUT 17 (TCC)
- Ball UK Holdings Ltd v Revenue and Customs [2018] UKUT 407 (TCC)
- Marriott Rewards LLC and Whitbread Group PLC v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 129 (TCC)
- Travel Document Service & Anor v Revenue & Customs [2017] UKUT 45 (TCC)
- Revenue and Customs v Temple Finance Ltd & Anor [2017] UKUT 315 (TCC)
First Tier Tribunal
- Ferguson-Davie & Anor v Revenue & Customs [2024] UKFTT 321 (TC)
- Vision Dispensing Ltd v Revenue And Customs [2023] UKFTT 991 (TC)
- St Patrick’s International College Ltd & Ors v Revenue and Customs [2023] UKFTT 408 (TC)
- McCabe v The Commissioner for His Majesty’s Revenue and Customs [2022] UKFTT 356 (TC)
- Revenue and Customs v Dolphin Drilling Limited [2022] UKUT 212 (TCC)
- Ball Europe Ltd v Revenue and Customs [2021] UKFTT 23 (TC)
- Healthspan Ltd v Revenue & Customs [2020] UKFTT 509 (TC)
- Volkerrail Plant Ltd & Ors v Revenue & Customs UKFTT 476 (TC)
- Dolphin Drilling Ltd v Revenue and Customs [2021] UKFTT 145 (TC)
- Tower Bridge GP Ltd v Revenue & Customs [2019] UKFTT 176 (TC)
- Charman v Revenue & Customs [2018] UKFTT 765 (TC)
- Healthspan Ltd v Revenue & Customs [2018] UKFTT 711 (TC)
- BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs [2019] UKFTT 129 (TC)
- (1) GLL BVK Internationaler Immobilien Spezialfonds (2) iii-BVK Europa Immobilien Spezialfonds v Revenue & Customs [2018] UKFTT 384 (TC)
- Healthspan Ltd v Revenue and Customs [2018] UKFTT 241 (TC)
- 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)
- 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)
