Direct Access Barrister

Christopher Vallis

Direct Access Barrister

Christopher Vallis

Christopher is a specialist in tax appeals to the tribunal/disputes with HMRC. He brings nearly a decade of experience working in HMRC’s legal department and has a proven track record before the tax tribunals.

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)








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