Julia Glukhikh | Associate

+44 (0)20 7851 8888 Julia.Glukhikh@jha.comLondon solicitors & barristers specialising in tax litigation, HMRC tax disputes, HMRC tax appeal, HMRC tax tribunal and HMRC tax penalty appeal.
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London solicitors & barristers specialising in tax litigation, HMRC tax disputes, HMRC tax appeal, HMRC tax tribunal and HMRC tax penalty appeal.

PROFILE

Julia completed pupillage with the firm in January 2024. Her developing practice encompasses tax litigation and dispute resolution. During pupillage, Julia has worked on high-profile VAT fraud cases assisting counsel with specialised research and case management in the First-tier Tribunal and Upper Tribunal. She has also helped to prepare cases in the High Court and in the Court of Appeal. Julia has also had exposure to politically sensitive HNW disputes and is developing a firm understanding of various DTTs in operation.

Before joining JHA, Julia worked for a boutique litigation firm in London, where she participated in complex high-value commercial disputes.

PROFESSIONAL QUALIFICATIONS

Called to the Bar of England & Wales, 2019

EDUCATION

University of Oxford – BCL

The City Law School – Bar Professional Training Course

University of Plymouth – LLB (First Class Honours)

RELATED ARTICLES

London solicitors & barristers specialising in tax litigation, HMRC tax disputes, HMRC tax appeal, HMRC tax tribunal and HMRC tax penalty appeal.

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.

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London solicitors & barristers specialising in tax litigation, HMRC tax disputes, HMRC tax appeal, HMRC tax tribunal and HMRC tax penalty appeal.

Case note: Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners [2022] UKFTT 00224 (TC)

As HMRC continue to apply the Kittel principle to increasing numbers of industries and businesses, taxpayers need to be vigilant about evidential requirements that HMRC must fulfil in order to discharge their burden of proof. Read JHA’s latest insight into the First-tier Tribunal’s decision in Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners [2022] UKFTT 00224 (TC).

If you require any further information about the Kittel, Mecsek, and Ablessio principles, or any other allegations by HMRC of fraud or fraudulent abuse, please contact Iain MacWhannell (imw@jha.com).

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London solicitors & barristers specialising in tax litigation, HMRC tax disputes, HMRC tax appeal, HMRC tax tribunal and HMRC tax penalty appeal.

S&S Consulting Services (UK) Ltd v HMRC: Can a company be re-registered for VAT pending appeal?

On 26 November 2021, the High Court of Justice issued its judgment in S&S Consulting Services (UK) Ltd, R (On the Application Of) v HM Revenue and Customs [2021] EWHC 3174. The case concerned the issue of availability of injunctive relief in the context of VAT deregistration appeals in the First-tier Tribunal (“FTT"). S&S also made an application for judicial review of HMRC’s decision to deregister it for VAT, which at the time of the hearing, had not yet been considered on the papers.

HMRC cancelled S&S’s VAT registration because it concluded that the company had been principally or solely registered to abuse the VAT system by facilitating VAT fraud. S&S denied any wrongdoing and claimed that it might become insolvent before the hearing of its appeal as a result of the deregistration.

It was also common ground that although S&S had lodged an appeal to the FTT, the FTT had no power to require HMRC to re-register S&S by way of interim relief pending the outcome of the appeal. S&S made an application to the High Court for relief.

Held: Application rejected.

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London Barristers & Attorneys specialising in Tax Litigation