Expertise

Matthew’s expertise includes:

• disputes with HMRC in relation to all UK taxes
• litigation in the tax tribunal and higher courts
• alternative dispute resolution and mediation
• judicial review actions against HMRC
• managing group litigation claims against HMRC

Experience

Matthew’s recent work includes agreed settlement on major transfer pricing and intra-group financing disputes, successful appeals against CGT on business disposals and resolving complex VAT disputes affecting a range of Fintech companies. Other experience includes advising clients on PAYE/NIC disputes, judicial review actions against HMRC and tax penalty assessments.

Career

Before joining Stewarts, Matthew worked in the specialist tax disputes teams at RPC and PwC before helping set up a new tax disputes service line at Osborne Clarke.

Accreditations and Memberships

Solicitor, England and Wales

External Publications

• ‘HMRC’s assessment powers: key considerations‘, Tax Journal, 7 February 2024
• ‘The Secret Taxpayer: Privacy Direction Overturned in CRC v The Taxpayer’ , Taxation, 29 January 2024
• The uncertainty of tiered partnerships – expert analysis of UK case law | International Tax Review International Tax Review, 29^th November 2023
• Lead cases in the tax tribunal: the rule 18 procedure  Tax Journal, 18 October 2023
• Taxing commodities: reforming the VAT Terminal Markets Order (taxjournal.com) Tax Journal, 7 September 2023
• UK Tribunal Clarifies ‘Exceptional Circumstances’ Residence Test Bloomberg Tax, 5 September 2023
• HMRC’s LSS manual Tax Journal, 1 March 2023
• Agencies and PSCs: a question of contract? Tax Journal, 8 September 2022
• Legal professional privilege in a tax context Tax Journal, 9 September 2021

Personal

Matthew enjoys hiking in the UK countryside and pub quizzes.