John Walters QC MA (Oxon) FCA

(Door tenant)

John Walters qualified as a chartered accountant (FCA) before becoming a barrister and since 1978 has practised at the Revenue Bar, taking silk in 1997.  Throughout that time he has been a member of Gray's Inn Tax Chambers in London, with a general tax practice.  From 2002 he has also been a part-time deputy Special Commissioner and Chairman of VAT and Duties Tribunals.  In 2009, following the reorganisation of the tax tribunals, he has been a part-time Judge of the First-tier Tribunal (Tax Chamber) and deputy Judge of the Upper Tribunal (Finance and Tax Chamber).  He sits mainly in London but has also sat at venues in East Anglia.

John’s family home is near Eye in Suffolk and he is forming an association with East Anglian Chambers because he would like to do more work in the area.

He both advises clients on tax matters and represents them before the tax tribunals and in the higher courts.  His clients include individuals, large and small companies, and local authorities.  He has also advised HMRC.  He has appeared in the European Court of Justice.  He lectures regularly on tax matters.

Recent cases

R (on the application of Oriel Support Ltd) v Revenue and Customs Commissioners (QBD; CA) [2009] STC 1397 – PAYE – payments by an intermediary – whose is the appropriate PAYE reference number under which the payments should be made

Total UK Ltd v Revenue and Customs Commissioners [2007] STC 564 (Ch. Div.); [2008] STC 19 (CA) – VAT – voucher scheme – vouchers entitling customers who purchased fuel to receive goods or services – whether cost of goods or services reduced the consideration received for the fuel

Toronto-Dominion Bank v Oberoi [2004] STC 1197 (Ch. Div.) – Employer entering into a new lease agreement with a landlord with the common intention of creating a short lease at a premium – property to be used as rent-free accommodation by employee – Lease agreement as drafted and executed referred to rent rather than premium – Employer seeking rectification of the lease agreement

Customs and Excise Commrs v Zielinski Baker & Partners Ltd [2002] STCX 829 (CA); [2004] STC 456 (HL) – VAT – Zero-rating – Supply of services to effect approved alterations to a protected building – alterations actually to outbuilding within the curtilage of a protected building which was a dwelling – whether outbuilding to be treated as part of the protected building for the purpose of zero-rating the supply of services

Lloyds UDT Finance Ltd v Chartered Finance Trust Holdings plc and ors (Britax International GmbH and anor, Pt. 20 defendants) [2001] STC 1652 (Ch. Div.); [2002] STC 956 (CA) – Capital allowances  – company carrying on car leasing business – Company entered into finance agreement for the purchase of cars for leasing – whether sums payable under the agreement were expenditure incurred on hiring of a motor car

Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise (C–48/97) [1999] STC 488 (ECJ) – VAT voucher scheme – vouchers entitled customers to free gifts of goods or services – whether goods supplied “free of charge” to be treated as a supply made for consideration