Joshua Carey

Barrister @Devereux Chambers

London, GB

I specialise in tax litigation. I am specifically instructed for my advocacy in difficult cases in all forums where tax disputes are heard and particularly where detailed cross-examination is required. Whilst specialising in indirect tax matters, I am also instructed in a variety of direct tax cases. This has included, amongst other things, the leading decisions in the Upper Tribunal (Tax and Chancery Chamber) in respect of the test for Reasonable Excuse, and the proportionality of the self-assessment penalty regime. Some examples of the types of work that I am instructed in include:AWRS and WOWGR refusal decisions;Excise assessments and penalties;VAT registration appeals;VAT assessments and associated penalties;Self-assessment issues and associated penalties;Closure Notice disputes;Corporate Interest Restriction matters;Top slicing relief;Avoidance litigation (including DOTAS, s74A – D Income Tax Act 2007 and Ramsay abuse); Employment taxes; andDamages litigation in the High Court arising out of alleged Revenue officer’s negligent performance of their duties.My strong background in both direct and indirect tax provides me a unique opportunity to advise and appear in all forums. I am also instructed to assist in COP9 enquiries, and white collar criminal cases brought by the Crown Prosecution Service for various frauds where there is a tax element to them. I have successfully defended individuals and corporate clients charged with criminal tax offences.What the directories say:\"Josh is incisive and able to articulate the complex clearly and persuasively, while being attuned to the needs of the client.\"- Tax: Indirect Tax\"Joshua is excellent with clients. He is a very good litigation strategist and has an impressive work ethic.\"- Tax: VAT and Excise\"Josh is commercially minded and provides sensible advice on the merits of a case. He is a passionate and compelling advocate with creativity in his approach.\"- Tax: Corporate

Queensland Bar Association

Bar Practice Course, Law

QUT (Queensland University of Technology)

Bachelor of Laws (LLB), General Studies

QUT (Queensland University of Technology)

Grad Dip LP, Law

BPP Law School

Bar Transfer Test, Law

University of Technology Sydney

Bachelor of Laws (LLB), General Studies