Hartley Foster
Hartley has specialised in contentious tax matters for over 20 years. During that time, he has acted on over 60 reported cases, including 4 House of Lords / Supreme Court cases and 5 references to the CJEU. He focuses on the technical and tactical management of enquiries by HMRC; and he uses his litigious experience to negotiate with and pressurise HMRC into conceding issues and agreeing settlements. His experience also includes setting up and managing Group Litigation Orders.
Hartley is a regular conference speaker and contributor to a number of publications; he writes and speaks particularly on the tax appeals system and international tax law. He is regularly asked by the media to comment on tax matters, with his comments having been published in many newspapers and a number of trade publications. Hartley regularly writes in tax periodicals, particularly Tax Journal (for which he has written over 30 articles).
Practice Area
Panel
- Contributing Author
Qualified Year
- 1997
Membership
- International Tax Sub-Committee of the Law Society
- Tax Tribunals Users Group
- VAT Practitioners Group
Qualifications
- MA Hons (1994)
- MA (1995)
- CPE (and Diploma in Law) (1996)
Education
- University of Edinburgh (1990 - 1994)
- University of East Anglia (1994 - 1995)
- College of Law, York (1995 - 1996)
- Inns of Court School of Law (1996 - 1997)
1 Contributions by Hartley Foster
PRACTICE NOTES
VAT on Litigation Costs: Entitlement, Disbursements, Barristers’ Fees, Tax Points and Assessment under CPR PD 44 (England and Wales)
This Practice Note sets out the particular rules governing VAT on costs that fall to be the subject of either summary or detailed assessment before the High Court. The applicable provisions are contained in CPR PD 44.
Entitlement to
This is addressed at CPR PD 44, para 2.3 through to CPR PD 44, para 2.6. The party seeking recovery of costs bears responsibility for ensuring that VAT is claimed only if, and only to the extent that, it cannot recover from HMRC the VAT it has incurred (CPR PD 44, para 2.4).
if the VAT is recoverable from HMRC, it should not be included in a claim for costs
if only a proportion of the VAT is recoverable from HMRC, include only that proportion which is not recoverable from HMRC in the claim for costs
The legal adviser’s VAT registration number must appear in a prominent position at the head of every statement, bill of costs, fee sheet, account or voucher on which VAT is included as part of the claim for costs (CPR PD 44, para 2.2). Many parties have litigation costs insurance that can be used towards payment of an adverse costs award...
Dispute Resolution
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