Eamon McNicholas
Barrister, Tax Specialist, Accountant
Westwood Chambers
07803 92 9997
07803 92 9997
About Eamon
Who is Eamon?
Eamon McNicholas B.A.,Dipl Law, CIOT, was called to the Bar in 1994 and with over 20 years' experience as a Barrister at Middle Temple, London, specialising in Tax, practicing in litigation and advisory work for VAT, duties, accounting and finance related cases, direct taxes (corporate and personal) with related European Community and Human Rights aspects.
He is particularly experienced and has had great success with VAT and duties tribunals in both assessment and evasion cases and he also specialises in European law based indirect or transition taxes.
He has been a member of the Attorney General's Panel for a large part of his career, often appearing for and advising HM Revenue and Customs, and so has extensive experience on both sides of the fence!
A Successful Litigator as well as an Advisor
In addition to civil litigation, Eamon is a very experienced and successful tax litigator appearing regularly before the High Court, the Court of Appeal, where he has had quite some success, and VAT & Duties Tribunals.
He has expertly managed a broad range of Tribunal cases from short applications to highly complex cases.
As well as appearing often for HMRC he has successfully represented a wide range of private clients and business against HMRC. For outline details to give you a feel for one or two of Eamon’s cases click here.
A sample of Eamon's array of reported cases include:
● G-Con, HCrt
● Fengate Developments, CA
● Pegasus Birds No.2, CA
● Pegasus Birds No.1, CA
● Stuttard, HCrt
● McNicholas Construction, HCrt
● Maharani Restaurant, Hcrt
● G-Con, HCrt
● Fengate Developments, CA
● Pegasus Birds No.2, CA
● Pegasus Birds No.1, CA
● Stuttard, HCrt
● McNicholas Construction, HCrt
● Maharani Restaurant, Hcrt
How Eamon can help you
As well as providing written advice, tax planning and civil litigation, here are a few case outlines to give a feel of what Eamon can do to help you:
Restaurants / Traders
Eamon successfully defended a restaurant against an inflated tax demand by HMRC. By using the traders records, including videos, he was skilfully able to show that the observations the tax authorities relied on were overstated and incorrect.
Fighting for Tax Exemptions
A professional client provided services which are exempt from VAT. Regardless HMRC tried to impose tax but Eamon managed to show that the correct position was that no tax was due and HMRC withdrew.
A professional client provided services which are exempt from VAT. Regardless HMRC tried to impose tax but Eamon managed to show that the correct position was that no tax was due and HMRC withdrew.
Construction Industry
In a construction industry tax deduction scheme, which was appealed at High Court, Eamon’s detailed knowledge of tax law enabled him to successfully argue for his client on specific interpretations under the scheme and legitimately saved them a large amount of tax.
Importation of Goods
In a dispute about an assessment of customs duty for the import of a large quantity of certain goods Eamon successfully argued for the correct interpretation for his client
Tax on Land
A business sold some land which HMRC demanded VAT on claiming it was covered by an option to tax (or election to waive exemption). Eamon examined the transaction and showed that actually tax was not due so that the VAT assessment was withdrawn.
