Peter Mason’s practice focuses on tax, and related property and commercial issues. He provides advice, strategies on lawful optimization, and if needed, assistance in dispute resolution. He has taken cases to the tribunals and courts in the UK, and the Court of Justice of the EU where he achieved wins in ground- breaking cases. .
He has wide experience on the government, business and professional services side. From 1980 to 1990 he worked for Customs and Excise, the then tax administration for VAT, ending up in the large business and banking division in London. He then became Head of VAT for Abbey National Bank for 14 years up to 2004 where as well as managing the compliance function, he successfully took some important cases to the UK and EU courts ( nearly all won directly or indirectly i.e. leading to change in the law). Having completed a law degree in 2004, he moved to CMS Cameron McKenna a leading city law firm, where he was Head of VAT for 9 years up to 2013, working both in UK and across the CMS European network, in France, Italy, Hungary and Germany. He has experience in MTIC fraud cases and has worked on outsourcing and advisory projects in the UK, Europe, US, and India. Peter moved to boutique law Rosetta Tax in 2013 to 2016. From 2016 he has provided legal services locally, from Cuckmere Chambers based in Sussex.
Peter is also a qualified accountant and chartered tax adviser. He can accept instructions on a direct access basis and is authorised to conduct litigation.
Clients appreciate his wide experience in tax administration, in business, and in professional legal services. This “mix” helps deliver a unique strategic and tactical “one stop shop” approach to issues, both “in principle” and “in amount”.
Tax - Value Added Tax ”VAT”
Peter’s practice covers:
• VAT and Financial services/ Insurance/Funds
• VAT and Property.
• All other areas of VAT including registration, liability, lawful optimisation of input tax recovery- including partial exemption, overseas issues, fraud and compliance.
• Peter’s experience includes VAT liability of transfer pricing charges and mitigation; Partial exemption reviews and recoveries for banks, funds and insurance sectors; Review of collective, pension and individual fund management charges; Ensuring VAT efficiencies for charitable donations; Reviews of education and medical charges; Review of land and property transactions; Review and mitigation of penalties; Review of wholesale value chain transactions in relation to MTIC risk: Review of import and exports; Review of postal and delivery services; structuring within legal framework to obtain optimized VAT position. VAT liability of payments services. Due diligence requirements on supplier invoices and input tax treatment. Assisting Litigation funders on likelihood of success in litigation matters.
Featured cases
• Wagon Finance Ltd v Commrs Customs & Excise (CCE) [1999] UKVATTR 16288 Obtained VAT exemption on HP Admin fees: Win.
• Abbey National Plc v CCE [2001] CJEU Case C-408/98: Groundbreaking case obtaining deductibility of VAT on selling costs on transfer of going concern (“TOGC”) – a legal fiction which creates an ‘in-business non-supply’ for VAT purposes. It is now possible to “directly attribute” expenses of a TOGC to type of activity of the asset transferred by “looking back”- not general overhead- as some advisers still seem to be saying! This indicates how complex this issue was/is. Win.
• Abbey National Plc v CCE [2001] UKVATTR 17506: Obtained exemption for outsourced collective investment fund management in the UK: Win.
• Abbey National v CCE [2005] EWHC 1187(Ch): Challenge to the regulations imposing straight line apportionment for bad debt relief for impaired HP and conditional sale finance agreements. Lost the case but won the battle shortly afterwards-the law was changed shortly afterwards. Win in the long game.
• Abbey National v CCE [2006] CJEU Case C-168/04: Case referred to the CJEU concerning VAT liability of fund administration for collective investment funds. Our Scots/English/French legal team tracked the continuing historic obligation of an estate manager, to account for the proceeds or “fruits” of an estate, from Justinian in Roman law ( the “negotiorum gestio”) through to Viscount Stair’s “Institutes of the Laws of Scotland” and continuing to the modern-day case law of the Conseil d’Etat in France, in Sogefonds SA. The CJEU held that fund administration was specific and essential sub-set of fund management, and the VAT exemption was obtained for collective investment funds. Defined contribution pension funds have also benefitted considerably from this VAT exemption. Win.
• Abbey National v CCE [2006] EWCA Civ 886: Case concerning whether a virtual assignment of property was letting or leasing of immovable property: Part win.
• Cabvision Ltd V Revenue and Customs Commissioners (RCC) [2013] UKFTT 674(TC): Acted as Counsel in a complex case concerning direct tax based structured finance arrangements, and whether a credit note could be issued: Taxpayer win.
• Intelligent Managed Services Ltd v RCC [2105] UKUT 341: Acted as Counsel in First-tier Tribunal and in appeal to Upper Tribunal (led by QC) on whether business transfer into a VAT group a TOGC could be: Taxpayer win.
• Represented a barrister in an appeal against assessments and determination of personal tax liability under self-assessment, case settled before hearing: Taxpayer win.
• Liability of payment services to merchants: case withdrawn because of Covid 19
Tax- Stamp duty land tax “SDLT”
Peter’s practice includes:
• SDLT Liability of property transactions including “mixed use”.
• Lawful optimization of SDLT and strategic planning
• Peter’s experience includes mixed use treatment on country house sale with land; SDLT treatment of transfer of Reading Football club stadium
Tax – Inheritance Tax “IHT”
Peter’s practice includes:
• Determination of IHT Liability, in principle and in amount
• Lawful optimization.
• Peter’s experience includes reviewing estate, optimizing valuation and assistance in completion of returns.
Tax -other taxes
Peter’s practice includes:
• Other taxes, including direct taxes
• Capital allowances
All taxes
Peter can assist on:
• Second opinions/ prospects of success in litigation. Peter identified that in direct taxation matters, US option theory could be applied in cross -border direct tax losses
• Negotiations / lobbying of tax administration/government/supra-national bodies
• In respect of all of the above, compliance, and resolution of non-compliance issues including penalties
Commercial and Property
Peter’s practice also includes:
• Advising on commercial contracts and property transfers/ leases
• Claims for damages
Articles and Publications
Tax Journal
• 26 July and 2 August 1999: VAT and Financial Services, Sparekassernes Datacenter and CSC Financial Services: with Artur Bugsgang of Vett Listrup & Partners, Copenhagen.
• 8 Nov 2004: What did the Romans ever do for Tax law? With Daron Gunson.
• 31 Jan 2005: Anglais, Anglaises, c’est moi, Mason, qui vous parle: Compiler of special “Entente Cordiale” edition of Tax Journal. and “The American Jewels” – how using option theory as developed in the United States could predict the outcome of the Marks and Spencer direct tax cross border loss offset case in the CJEU- Peter predicted correctly, applying the Blake-Scholes formula, that option theory would be applied by the CJEU- taxpayers do not have a free unqualified option to decide the locus of tax liabilities and related credits.
• 22 May 2006: On Beltane Eve: concerning the Abbey National VAT and funds case at the CJEU.
• 26 June 2006: Awe of the Civil Law is the beginning of all VAT wisdom: Concerning the importance of civil law concepts in understanding VAT.
• 12 April 2010: VAT focus: VAT and human rights: Преступление и наказание (Crime and punishment)
• 17 May 2010: VAT exemption for insurance intermediaries.
• 26 August 2010: VAT groups and EU Infraction proceedings.
• 16 June 2011: What is a TOGC?
• 9 February 2012: VAT and insurance, the RBS case.
• 5 July 2013: Ask an expert: VAT issues arising for an overseas charity buying a UK property.
• 30 May 2014: Ask an expert; problems with VAT groups when many become one.
• 6 August 2015: VAT Groups: an “Intelligent” Solution to TOGC’s.
• 11 May 2016: Aspiro: A judgment set in stone? With Hamish Garnett of Metlife and David Jordorson of the Association of British Insurers.
Taxation
• 1999: Roman law re-asserts itself: On the Abbey National TOGC case and meaning of succession.
• 13 June 2013: Study and Learn: Tax penalties and the Hok case.
• 26 August 2105: An Intelligent Solution.
VAT Digest
• Jul / August 2009: Utmost Good Faith: with Hamish Garnett of AIG, looking at the VAT exemptions in the insurance sector.
• Sep /Oct 2010: Is European law “Always Speaking”?
Tax Adviser
• 28 May 2013: No GAAR without a GADR.
• 27 February 2014: Do the knowledge on consideration: with Linda Adelson of Rosetta Tax on the Cabvision case.
• 4 December 2015 VAT or no VAT: When does a business sale amount to a TOGC?
• ECJ – Recent Developments in Value Added Tax – The Evolution of European VAT Jurisprudence and its Role in the EU Common VAT System: Lang/Pistone/Schuch/Staringer/Raponi – Linde Verlag, Vienna. ISBN 978-3-7073-2753-3 : two chapters:
– “Ich bin ein wissenschaftlicher Steuerrechtsanwalt“ – After Axa, we are all scientific tax lawyers.
– There is no such thing as a TOGC.
Memberships and Associations
• Honourable Society of Grays Inn.
• Revenue Bar Association.
• UK Association for EU Law.
• Bar European Group.
• International Fiscal Association.
• Bankers Taxation Circle.
• Chartered Institute of Taxation Indirect Taxes Committee and London Branch.
• ACCA Sussex Branch.
• British Italian Law Association
Qualifications
• 1975-1978 Imperial College at Wye, BSc Agricultural Science.
• 1991 Chartered Certified Accountant.
• 1996 Fellow of Chartered Institute of Taxation by Thesis (Solving VAT bad debt relief problems in the Financial and Receiver Sectors).
• 2004 Open University LLB in Law ( 2:1) .
• 2006 City University, Bar Vocational Course.
• Called the Bar of England and Wales (Grays Inn, 2006)
Languages
• Italian and French ( fluent), German and Spanish (good conversational ), Polish, Russian (conversational)
• Learning Georgian and Armenian at the moment
Personal Information
Peter lives in Sussex with his family and owns and sometimes runs a 150-acre organic farm with Sussex cattle, Jacobs’s sheep and llamas, He is also involved in several conservation projects, both on the farm in Sussex, and elsewhere, including the South Atlantic. He likes gardening, enjoying home grown organic fruit and vegetables, travel and learning languages.
This is the Privacy Policy for:
Barrister: Peter Mason
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.