Megan was called to the Bar in 2016 and her practice is focused on tax disputes. She has a broad range of experience, having worked on both direct and indirect tax cases, such as her significant involvement in the successful FTT trial as part of the PPCN Group Litigation. She has represented clients at multiple levels of the UK courts and tax tribunals, including hearings before the Supreme Court which involved a case described by that court as unparalleled in complexity, difficulty and vast sums at stake. Megan also assisted in the editing and compilation of ‘The Tax Disputes & Litigation Review’ (8th edition).
Called to the Bar of England & Wales, 2016
University of Law - Bar professional Training Course
University of Birmingham – Law LLB (Honours)
We are happy to announce that JHA's Tax Disputes Team has been ranked as Band 1 by Chambers Global today. A special congratulations to our lawyers who also received individual recognition: Graham Aaronson KC (Band 1), Michael Anderson (Band 2) Iain MacWhannell (Band 4) and Paul Farmer (Senior Statespeople).
This is the latest successful ranking, following previous top-tier rankings in Legal 500 United Kingdom 2025, Chambers UK 2025 and Chambers High Net Worth Guide 2024.
We are happy to announce that JHA's Tax Disputes Team has again been ranked as Band 1 by Chambers today, a ranking we have proudly achieved every year since we began in 2013. A special congratulations to our lawyers who also received individual recognition: Graham Aaronson KC (Band 1), Simon Whitehead (Band 1), Michael Anderson (Band 2) Iain MacWhannell (Band 4) and Paul Farmer (Senior Statespeople).
This is the latest successful ranking, following previous top-tier rankings in Legal 500 United Kingdom 2025 and Chambers High Net Worth Guide 2024.
We are happy to announce that JHA's Tax Disputes Team has again been ranked as Tier 1 by Legal 500 today, a ranking we have proudly achieved every year since we began in 2013. A special congratulations to Graham Aaronson KC who has again been recognised in the Hall of Fame category, Iain MacWhannell (ranked as a Leading Partner) and Mei Wong (ranked as a Leading Associate).
This is the latest successful ranking, following previous top-tier rankings in Chambers UK Legal Guide 2024 and Chambers High Net Worth Guide 2024.
On 8 December 2021, judgment in the Post Prudential Group Litigation was handed down by the First-tier Tribunal (Tax Chamber) (“FTT”). These were appeals and applications for closure by approximately 200 taxpayers, who had made a variety of claims seeking repayment of unlawful DV tax imposed on dividends received from foreign portfolio holdings. The FTT considered the validity of these various statutory claims following decisions in test cases in the CFC & Dividend GLO, namely Claimants in Class 8 of the CFC and Dividend Group Litigation v Revenue and Customs Commissioners [2019] EWHC 338 (Ch), [2019] 1 WLR 5097 (“Class 8”) and Prudential Assurance Co Ltd v HMRC [2018] UKSC 39; [2019] AC 929 (“Prudential SC”).
The taxpayers succeeded in all the major issues raised. Some points were decided in HMRC’s favour but, as these were only argued in the alternative to the taxpayers’ main case, the ultimate result of the decision was that all of their claims succeeded. It is of course now open for HMRC to apply for permission to appeal the decision.
In the meantime, following the Tribunal’s decision, it is now possible to make DTR claims under the extended time limit provided under s806(2), with the starting date in most circumstances being the Prudential SC decision in July 2018. Taxpayers should note that where management expenses or other forms of losses or group relief were applied against DV income the DTR is not lost but carries forward automatically and applies against the next payment of CT on any income. Steps should be taken to ensure that the carried forward DTR is applied where it can be. In addition, the FTT has held that EUFT can be claimed at the foreign nominal rate where s806(2) is engaged.
The full judgment in The Applicants in the Post Prudential Closure Notice Applications Group Litigation and Another vs The Commissioners for HM Revenue and Customs [2021] UKFTT 0459 (TC) (“Post-Prudential”) can be found here.
