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

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.

Tax – Chambers and Partners 2022

‘ 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. ’

Tax: Corporate and VAT/Indirect Tax – Legal 500

“She is adept at unravelling complicated issues.”

“One of the best indirect tax specialist barristers in the country.”

Legal 500 2019

“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.”

Chambers and Partners 2019

“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

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.

Recent reported cases include:

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

  • 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

Upper Tribunal

  • 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

  • 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)