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James Hurst

Head of VAT Disputes & Litigation

T: 020 4537 7175
E: James.Hurst@jcca.co.uk
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James is our Head of VAT Disputes and Litigation at Johnston Carmichael. Part of the wider specialist VAT team, James focuses primarily on disputes and appeals that arise in relation to HMRC decisions, but also works to create unique VAT opportunities and intellectual property.

On joining the firm in late 2022, James brought with him a decade of experience from a boutique consultancy, where he honed his expertise in VAT appeals. His career includes involvement in several high-profile cases, including a landmark case that reached the European Court of Justice.

With a wealth of experience of handling appeals and personally litigating in the Tax Tribunal, James has a deep understanding of Tribunal procedures and a proven track record of securing favourable results for his clients. His analytical approach and in-depth knowledge of the law and case-law are further reflected in his published articles for the British Tax Review and Taxation magazine, where he shares insights on significant rulings.

Expertise

• VAT Disputes & Litigation
• Alternative Dispute Resolution (ADR)
• HMRC Assessments / Penalties
• VAT Claims

Notable case work

• Northumbria Healthcare NHS Foundation Trust v Revenue And Customs [2024] EWCA Civ 177
• Fareham College v Revenue and Customs [2023] UKFTT 214 (TC)
• Kingston Maurward College v Revenue and Customs [2023] UKUT 69 (TCC)
• Yorkshire Agricultural Society v Revenue & Customs [2023] UKFTT 389 (TC)
• Babylon Farm Ltd v Revenue and Customs [2021] UKUT 224 (TCC)
• University of Southampton Students' Union v Revenue and Customs [2020] UKFTT 419 (TC)
• Colchester Institute Corporation v Revenue and Customs [2020] UKUT 368 (TCC)
• Loughborough Students Union & Ors v Revenue & Customs [2018] UKFTT 357 (TC)
• Revenue & Customs v Brockenhurst College [2017] EUECJ C-699/15

Qualifications

• BA Hons