Direct Access Barrister
Christopher Vallis
Direct Access Barrister
Christopher Vallis
His comprehensive understanding of HMRC’s processes and procedures positions him as an effective advocate in a wide range of tax conflicts and affords strategic insights in dispute resolution, both in negotiation and litigation settings.
What sort of work do I do?
He regularly appears in the tax tribunal in respect of:
- enquiries and discovery assessments
- excise assessments and penalties
- procedural challenges to the validity of HMRC assessments/penalties
-closure notice applications
- schedule 36 information notices
- penalties (including careless and deliberate behaviour, late-filing, PLNs, reasonable excuse)
-procedural issues (including late appeals, the Tribunal’s jurisdiction, and the availability of public law defences/estoppel)
- a wide range of taxes and reliefs (including income tax, corporation tax, employment taxation, Entrepreneurs’ Relief, CIS and SDLT)