PROFILE
Iain was called to the Bar in 2006 and his practice focuses on contentious tax, allegations of fraud/avoidance/abuse, and investigations. He has litigated several of the leading cases on HMRC investigative powers, VAT fraud, and the Knowledge/Means of Knowledge tests.
Iain manages a wide variety of work for an international client base, ranging from UHNWIs to PLCs and owner-managed businesses to trusts and funds. He is often sought out by other legal and professional advisors for a second opinion and to help ‘unlock’ long-running or complex disputes.
Before pupillage, Iain worked for HMRC Solicitor’s Office in both Excise litigation and VAT litigation. He has acted as counsel both for and against HMRC in a variety of disputes in the Tax Tribunal, Upper Tax Tribunal, High Court (Admin, ChD and Comm), Court of Appeal (Civil), House of Lords and UK Supreme Court. He became a partner at JHA in 2021 and prior to that had been a tenant at a leading set of Chambers and a Dispute Resolution Partner at a City law firm.
PROFESSIONAL QUALIFICATIONS
Called to the Bar of England & Wales, March 2006
RECOMMENDATIONS
Iain is ranked as a ‘leading partner’ for tax disputes in the Legal 500 and in Chambers and Partners.
"Iain MacWhannell is excellent. He is commercial and astute, but also personable. He is the go-to lawyer for major VAT cases.” (Legal 500 2024)
“Iain MacWhannell is a star individual. His attention to detail is remarkable, and he has a real feel for litigation tactics (and an uncanny ability to predict what HMRC’s next move will be).” (Legal 500)
“Iain MacWhannell – charming and forensically bright. He has fantastic judgment and instinctively knows the right decisions to make in complex, high value commercial litigation. As a former barrister, Iain’s tactics are at the heart of what he does and why he is so very much in demand. Revered for his knowledge and experience of FS, tax, civil fraud and injunctions work, he has a proven track record in heavy weight litigation.” (Legal 500)
“Iain MacWhannell is excellent. He has a keen eye for detail and is an excellent negotiator and litigator. Clients are in the safest of hands with Iain.” (Legal 500)
"He is organised, engaged and gives clients a level of care and attention that you just don’t get elsewhere." (Chambers and Partners)
"Iain has been extremely professional and attentive throughout. The level of knowledge he demonstrates provides a sense of calm in a very difficult situation." (Chambers & Partners)
RELATED ARTICLES
The approach of the Tax Tribunal to evidential sampling in Kittel cases
Case Note: ‘The approach of the Tax Tribunal to evidential sampling in Kittel cases’
The First-tier Tribunal (Tax Chamber) has recently published a decision of Judge Dean on a sampling application by HMRC in the case of Ezy Solutions Ltd (in liquidation) and Milo Corporation Ltd (in liquidation) v HMRC [2024] UKFTT 00209 (TC). The Decision was released on 9 March 2023 but had not been published until recently.
Read MoreMini Umbrella Companies (“MUCs”) Success at Tribunal (Labour Supply; Kittel fraud; Fini fraud)
Iain MacWhannell, instructing David Bedenham, successfully represented an employment intermediary in an appeal against a denial of input tax and £15 million VAT assessment.
Read MoreVATA 1994 s.47, Agency, Onward Supply Relief, & Double Taxation
On 12 July 2021, the First-tier Tribunal (Tax Chamber) (“FTT”) released its decision in Scanwell Logistics (UK) Limited v HMRC [2021] UKFTT 261 (TC), rejecting the taxpayer’s claim for onward supply relief (“OSR”).
Whilst OSR is now limited, post-Brexit, to goods imported into Northern Ireland for onward supply to the EU, the FTT’s discussion of agency under section 47 of the Value Added Tax Act 1994 (“VATA”) is of broader interest.
The case serves as a reminder of the significant financial consequences that can result from errors in tax planning, as Scanwell was ultimately held liable for £5.7 million in unpaid import VAT despite the fact that the imported goods almost immediately left the UK (which, if properly planned, could have meant Scanwell was relieved from liability to import VAT).
Read More