Leslie Allen Senior Tax Litigation Specialist and Advocate with over 40 years’ experience representing clients in complex tax disputes across UK courts and the Court of Justice of the European Union.
Former Partner at Mishcon De Reya and DLA Piper, with a proven track record of building successful litigation teams and winning landmark cases for multinational corporations. Expert in VAT, customs duties, and indirect tax disputes.
Leslie started in tax working for HM Customs & Excise (now HMRC) before working in the Big 4 with KPMG and then EY, before being a partner at Dorsey & Whitney LLP, DLA Piper LLP and then Mishcon de Reya LLP.
Notable Cases
- GE Aircraft Engine Services Ltd. v HMRC C-607/20
- Mercedes Benz Financial Services UK Ltd. v HMRC C-164/16
- Zoological Society of London v HMC&E C-267/00
Chambers UK Rankings & Peer Feedback
- “Deep Technical Knowledge”: Chambers often describes Leslie as having an “encyclopaedic knowledge” of indirect tax, particularly VAT and Customs & Excise duties.
- “Formidable Litigator”: Peers and clients consistently highlight his aggressive yet strategic approach to litigation. He is noted for being “unafraid to challenge HMRC” in high-stakes cases, including those involving dawn raids and complex investigations.
- Commercial Pragmatism: Despite his reputation for tough litigation, he is recommended for his ability to provide “practical and commercial solutions.” He is frequently praised for using Alternative Dispute Resolution (ADR) to settle matters favourably for clients without the need for a full trial.
Associations
- Employment Lawyers Association
- Honourable Society of the Inner Temple
This is the Privacy Policy for:
Barrister: Leslie Allen
Address: 1EC Barristers, 3 King’s Bench Walk North, Inner Temple, London, EC4Y 7HR
The Purposes for which Personal Data is Processed:
Personal data will be processed in order to enable the provision of legal services, ie:
- advice;
- representation in court;
- the drafting of legal documents.
It may also be necessary to retain personal data for conflict-checking purposes or for use in the defense of potential complaints, legal proceedings or fee disputes.
The Lawful Basis for Processing Personal Data
In some cases the subject of the personal data will have given consent to the processing of his or her personal data. Where explicit consent has not been given, personal data will be processed only when:
- it is necessary for the performance of a contract with the person whose personal data is processed (or prior to entering such contract, in order to take steps at the request of the person whose personal data is processed); or when
- it is necessary for the purposes of providing legal services.
Special Categories of Personal Data
It may be necessary to process personal data which constitute particularly sensitive special categories, ie personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, or trade union membership, and the processing of genetic data, biometric data for the purpose of uniquely identifying a natural person, data concerning health or data concerning a natural person’s sex life or sexual orientation.
Such data will only be processed where processing is necessary for the establishment, exercise or defense of legal claims.
Who will receive Personal Data
The recipients of the personal data processed will be:
- instructing solicitors and clients;
- courts and other tribunals to which documents are presented;
- witnesses and potential witnesses, including expert witnesses;
- other barristers, pupil barristers and other legal representatives;
- regulatory authorities.
Retention Periods for Personal Data
Personal data in case files will generally be kept at least the end of one year after the maximum relevant limitation period has expired. The limitation period will be measured from the latest date it is possible to bring any appeal.
The retention period will be reviewed when the work has been completed. The retention period may be adjusted at that time.
International Data Transfers
In cases involving international disputes, it may be necessary to transfer personal data to countries outside the European Economic Area which have different data protection standards to those which apply in the European Economic Area. This will only be done for the purposes set out in this Privacy Policy. In the event this is necessary, appropriate safeguards will be in place to protect personal data, such as European Commission approved standard contractual clauses or the EU-US Privacy Shield. You have a right to ask for a copy of the relevant safeguard.
Individual’s Rights
If your personal data has been processed or held, you have a right to request access to (and rectification or erasure of) personal data; or to request restriction of processing concerning the data subject; or to object to processing; as well as the right to data portability. These rights may be limited where there is a legal requirement, or other legitimate grounds, to process your data.
If you wish to exercise these rights, please use the contact details above.
If you have unresolved concerns you also have the right to complain to data protection authorities.