Sam Grodzinski KC

Sam acted for Burlington, a Davidson Kempner fund, in its appeal concerning withholding tax on statutory interest earned on debt held in the Lehmans Europe administration.  The case concerned whether the parties to the debt assignment had a main purpose to "take advantage" of the residence provision (Article 12(5)) in the UK-Irish Double Tax Treaty.  The FTT allowed the appeal, finding that the parties did not have such a purpose. The UT then dismissed HMRC's appeal, agreeing with Burlington's submissions that Article 12(5) should not be interpreted as a domestic anti-avoidance provision. Instructed by Simmons & Simmons.

Sam acted for BCG, instructed by Freshfields, in appeals concerning the tax treatment of partners' "capital interests" under the firm's LLP deed. The appeals raised issues relating to the Mixed Member Rules under s.85C ITTOIA, Miscellaneous Income and Sale of Occupation legislation, as well as several procedural issues concerning the validity of the discovery assessments.

Sam acted for Refinitiv and Thomson Reuters, instructed by Baker McKenzie, in this judicial review claim about whether HMRC's imposition of Diverted Profits Tax was inconsistent with an earlier Advance Pricing Agreement.

Sam acted for the taxpayer in this VAT appeal concerning the deemed supply of a superyacht, raising issues concerning the place of supply rules and whether the assessment had been raised out of time (Pegasus Birds principles).

Sam acted for HMRC in this combined judicial review and statutory appeal in the Court of Appeal, concerning the scope of HMRC's power under s.684(7A) ITEPA 2003. The Court upheld HMRC's case that the power could lawfully be exercised to remove the obligation on UK resident end-users to operate PAYE.

Sam acted for HMRC in this appeal concerning the right to reclaim input tax "embedded" in the price, where at the time the supplies were made, they were treated as VAT exempt. The FTT, UT, and Court of Appeal all found for HMRC.  Following a referral by the Supreme Court, the CJEU upheld the Government's case,  and held that VAT had not been "due or paid" on the supplies. 

Sam acted for Veolia, instructed by Simmons & Simmons, in this appeal (FTT, UT and Court of Appeal) concerning landfill tax on materials used to protect landfill cells.  The case also involved an earlier JR relating to HMRC’s landfill tax policy.

Sam acted for the CITB, instructed by Fieldfisher, in this appeal against a multi-million pound levy imposed on Hudson, raising the issue of whether Hudson was an employer in the construction industry, given its structure of contracting with workers on a self-employed basis.  

Sam is acting for Uber London Ltd, instructed by Herbert Smith Freehills, in this litigation concerning Uber’s VAT liability and whether Good Law Project has the right to question HMRC’s tax treatment of Uber.

Sam acted for Lord Andrew and Lady Madeleine Lloyd-Webber, instructed by Deloitte, in their successful appeal against HMRC’s refusal to allow a CGT deduction, after the “Clearwater Bay” property development in Barbados failed, causing them to lose the $16 million they had invested.

Acted for the largest group of investors in multi-million pound civil claims against the promoters of the Ingenious film and game schemes; and in related claims against several banks and other intermediaries who recommended the schemes. Instructed by Stewarts Law. 

Acted for Development Securities, in this appeal concerning corporate tax residence, and the application of the Wood v Holden principles to Special Purpose Vehicles. 

Sam acted for Mrs Irina Abramovich her claim for breach of contract and restitution with the former Executive Manager of her Family Office.  The claims sought recover recovery of the tax paid by Mrs Abramovich for the benefit of the Defendant.

Sam acted for the Appellant in this JR concerning the scope of HMRC's information gathering powers, and the power of the FTT to determine the legality of information notices during the course of a penalty appeal.  

Acting for Glencore, instructed by Freshfields Bruckhaus Deringer, in a challenge to HMRC’s assessment under the new Diverted Profits Tax created by FA 2015.  Following judgment in the Court of Appeal the case is now proceeding in the tax tribunal, raising transfer pricing and other issues.

Acted for Jazztel (now Orange Spain Plc), instructed by PWC Legal, in a claim for repayment of Stamp Duty Reserve Tax that had been charged contrary to EU law.  The claim was the leading case in a GLO, and raised issues concerning the validity of retrospective limitation periods in EU law; and the proper approach to determining whether tax had been paid under a mistake of law.

Acted for Air Berlin, instructed by PWC Legal, in this test case in the CJEU concerning the compatibility of the UK stamp duty regime with EU law.  The Court gave judgment in Air Berlin’s favour, holding that the relevant provisions of UK law were incompatible with the Capital Duties Directives.

Acted for BPP, instructed by Simmons & Simmons. The Supreme Court held that the stricter approach to compliance with rules and directions made under the CPR, set out in Mitchell v News Group Newspapers Ltd  [2014] 1 W.L.R. 795 and Denton v TH White Ltd [2014] 1 W.L.R. 3926, was relevant to the approach in the tax tribunal, and that the tribunal had lawfully debarred HMRC for non-compliance..

Acted for Telefonica, instructed by Herbert Smith Freehills, in its challenge to the method of calculating VAT on non-EU roaming charges.

Acted for GHG, a major private healthcare provider, instructed by Deloitte, in this FTT appeal concerning the VAT treatment of medical supplies.

Acting for HMRC on several JR challenges arising out of the Accelerated Payment legislation enacted in Finance Act 2014.

Acted for BIS and the CITB in defending Hudson’s challenge to changes in the industrial training levy. Instructed by Field Fisher. 

Acted for several investment associations and banks in Indian Supreme Court case concerning corporation tax on foreign investment funds.

Acted for Bernie Ecclestone, instructed by Herbert Smith, in this Judicial Review concerning HMRC’s £1billion income tax assessment imposed, despite an earlier settlement agreement with Mr Ecclestone. 

Acted for Adecco, instructed by Deloitte, in this appeal concerning the proper VAT treatment of recruitment services, following earlier FTT decision in Reed v HMRC.

Acting for HMRC in a corporation tax appeal concerning the effect of s.195 FA 20013 and s.730A ICTA 1988.

Acting for BPP, instructed by Simmons & Simmons, in this FTT appeal concerning the VAT single/multiple supply issue; and whether HMRC should be debarred from defending the appeal.  

Acting for the Guardian newspaper group, instructed by Freshfields, in a judicial review challenge to HMRC’s refusal to allow a late claim for group corporation tax relief.

Acted for HMRC in this Supreme Court case about the place of supply in web-based hotel bookings for VAT purposes.

Acted for HMRC in an appeal about the scope of industrial buildings allowance for corporation tax.

Acting for a leading supplier of dietary food and services, instructed by Rosetta Tax, in relation to a dispute with HMRC concerning VAT on single/multiple supplies.

Currently advising a major logistics company, instructed by PwC, on a dispute concerning whether an assessment to excise duty was made lawfully; involving both a judicial review and tax appeal to the FTT. 

Acted for HMRC in the Court of Appeal in a judicial review about the duty to notify taxpayers of errors in their tax returns.

Acted for Guernsey in its JR challenge to the Government’s decision to abolish Low Value Consignment Relief for goods imported from the Channel Islands.

Acted in cases concerning the insurance intermediary exemption in VAT. 

Sam acted in this Isle of Man criminal/constitutional Judicial Review, on behalf of Timothy Green KC, who had been appointed to act as the Isle of Man Attorney General.

Sam acted for Refinitiv and Thomson Reuters, instructed by Baker McKenzie, in this judicial review claim about whether HMRC's imposition of Diverted Profits Tax was inconsistent with an earlier Advance Pricing Agreement.

Sam acted as part of the Counsel team for the Duncan Lewis Claimants in this leading judicial review claims challenging decisions to remove asylum seekers from the UK to Rwanda. 

Sam acted for HMRC in this combined judicial review and statutory appeal in the Court of Appeal, concerning the scope of HMRC's power under s.684(7A) ITEPA 2003. The Court upheld HMRC's case that the power could lawfully be exercised to remove the obligation on UK resident end-users to operate PAYE.

Sam acted in this challenge to Ofcom's decision to penalise SCML for breaches of the broadcasting code instructed by Baker MacKenzie. The case raised issues concerning Article 10 ECHR, and the question of whether Ofcom's sanction was proportionate.

Sam acted in a family's successful challenge to the Passport Office's refusal to grant them UK passports: the case raised issues under the Hague Convention on Parental Responsibility and under Art 14 ECHR.  Instructed by Bindmans. 

Sam acted for Ofgem in its successful defence of a JR claim relating to the Renewables Obligation Scheme.  The Court held that Ofgem's decision to withdraw accreditation was proportionate under A1P1 even though its effect would be suffered by an innocent third party company.

Sam acted for Ofgem in defending its decision rejecting the Claimants' applications to be registered as participants in the Renewable Heath Incentive Scheme as producers of biomethane.  

Sam acted for the Civil Aviation Authority, instructed by Mayer Brown, in this JR challenging its decision to publicise Jet2's failure to sign up to an ADR Scheme for compensating passengers for delayed flights.  The case also involved an important issue concerning legal advice privilege, which went to the Court of Appeal.

Sam acted for the FCA in this judicial review clam brought by several oil traders, who were seeking to challenge Notices compelling them to provide information about their trading activities, for the purposes of an investigation by the U.S. Commodity Futures Trading Commission into market abuse .

Sam has been advising companies in the energy market in relation to a number of issues arising from the recent increase in wholesale energy prices, including relating to the appointment of suppliers of last resort. 

Sam was instructed in the Supreme Court by Farrer & Co, to represent the AIHA housing charity in defending allegations of religious discrimination in the provision of housing to the orthodox Jewish community.  The case is the leading authority on the parameters of positive action under the Equality Act.  Judgment pending. 

Sam is acting for Uber London Ltd, instructed by Herbert Smith Freehills, in this litigation concerning Uber’s VAT liability and whether Good Law Project has the right to question HMRC’s tax treatment of Uber.

Sam acted for one of the UK's largest offshore wind farm electricity generators, in this successful JR challenge to Ofgem's decision concerning who should bear the cost of a failure of a subsea electricity transmission cable.  Instructed by Norton Rose Fulbright. 

Acted for the Lord Chancellor in defending a claim under the HRA for declaratory relief, following detention of Claimant in hospital on the ex parte order of a High Court Judge.  Raised important issues as to judicial immunity and its relationship with the remedies available under the Human Rights Act 1998. 

Sam acted for the Campaign Against Antisemitism in this JR of the DPP's decision to discontinue the CAA's private prosecution of a public order offence of using abusive words, arising from an anti-Israel rally in central London. 

Acted for the Claimant society, representing the Jewish and Muslim communities, to challenge the coroner's policy of refusing to take into account the religious need for speedy burials.  Instructed by Asserson Law Offices.

Sam acted for the Appellant in this JR concerning the scope of HMRC's information gathering powers, and the power of the FTT to determine the legality of information notices during the course of a penalty appeal.  

Sam acted for the Lord Chief Justice and the Judicial Executive Board in this JR Challenge arising from the decision to purchase Blackstone's Criminal Practice to replace Archbold for supply to criminal court benches. 

Acted in Supreme Court and Court of Appeal for the Mayor’s Office in this case concerning the arson of the Sony warehouse in August 2011; whether it had been destroyed by riot under the Riot Damages Act; and whether the Act entitled the claimants to consequential losses.

Acted for BIS and the CITB in defending Hudson’s challenge to changes in the industrial training levy. Instructed by Field Fisher. 

Acted for claimants in leading A1P1 damages claim concerning the Government’s changes to the Solar Feed In Tariff subsidy scheme.   Obtained multi-million pound compensation settlement in 2018. 

Acting for claimant in challenge to Coroner’s policy on non-invasive autopsies.

Acting for the Metropolitan Police in Court of Appeal challenge to the lawfulness of policing republican protest.  (Currently on appeal to Supreme Court).

Acted for the DBS on this appeal concerning the proper approach to inclusion on the list of persons unsuitable to work with children and vulnerable adults.

Acted for the Parole Board in this Supreme Court case about the proper release test for prisoners serving IPP sentences.

Acted for the Metropolitan Police in this appeal concerning police powers of search, in the context of policing the Royal Wedding.

Acted for the Parole Board in a Supreme Court case about damages under the Human Rights Act.

Acted for Claimant in a challenge to the width of the Board’s powers to exclude prejudicial evidence.

Acted for the solar industry in a challenge to the Government’s changes to the scheme for subsiding green energy.

Acted for HMRC in the Court of Appeal in a judicial review about the duty to notify taxpayers of errors in their tax returns.

Acted for the Law Society in a challenge to criminal legal aid cuts. 

Acted for OIA in this case about whether its decisions resolving student complaints had to include findings on disability; and on the distinction between the roles of Ombudsmen and the Courts.

Acted for the Secretary of State in relation to the lawfulness of procedures leading to prisoners being kept in segregation, and whether the procedure was compatable with their ECHR rights under Art 6 and 8.

Sam acted as part of the Counsel team for the Duncan Lewis Claimants in this leading judicial review claims challenging decisions to remove asylum seekers from the UK to Rwanda. 

Acted for the Lord Chancellor in defending a claim under the HRA for declaratory relief, following detention of Claimant in hospital on the ex parte order of a High Court Judge.  Raised important issues as to judicial immunity and its relationship with the remedies available under the Human Rights Act 1998. 

Sam acted in a family's successful challenge to the Passport Office's refusal to grant them UK passports: the case raised issues under the Hague Convention on Parental Responsibility and under Art 14 ECHR.  Instructed by Bindmans. 

Acted for the Secretary of State in relation to the lawfulness of procedures leading to prisoners being kept in segregation, and whether the procedure was compatable with their ECHR rights under Art 6 and 8.

Sam is instructed by Baker McKenzie for Star China Media Ltd in its challenge to Ofcom's penalty imposed relation to compliance with the Broadcasting Code

Sam was instructed in the Supreme Court by Farrer & Co, to represent the AIHA housing charity in defending allegations of religious discrimination in the provision of housing to the orthodox Jewish community.  The case is the leading authority on the parameters of positive action under the Equality Act.  Judgment pending. 

Sam acted for the Campaign Against Antisemitism in this JR of the DPP's decision to discontinue the CAA's private prosecution of a public order offence of using abusive words, arising from an anti-Israel rally in central London. 

Acted for the Claimant society, representing the Jewish and Muslim communities, to challenge the coroner's policy of refusing to take into account the religious need for speedy burials.  Instructed by Asserson Law Offices.

Acted for Government in Supreme Court appeal concerning common law and Article 6 fair trial rights for high security prisoners detained in cellular confinement. 

Acting for claimant in challenge to Coroner’s policy on non-invasive autopsies.

Acting for the Metropolitan Police in Court of Appeal challenge to the lawfulness of policing republican protest.  (Currently on appeal to Supreme Court).

Acted for the Parole Board in this Supreme Court case about the proper release test for prisoners serving IPP sentences.

Acted for the Parole Board in a Supreme Court case about damages under the Human Rights Act.

Acted for Claimant in a challenge to the width of the Board’s powers to exclude prejudicial evidence.

Acted for the Law Society in a challenge to criminal legal aid cuts. 

Sam acted for the FCA in this judicial review clam brought by several oil traders, who were seeking to challenge Notices compelling them to provide information about their trading activities, for the purposes of an investigation by the U.S. Commodity Futures Trading Commission into market abuse .

Sam acted for the Civil Aviation Authority, instructed by Mayer Brown, in this JR challenging its decision to publicise Jet2's failure to sign up to an ADR Scheme for compensating passengers for delayed flights.  The case also involved an important issue concerning legal advice privilege, which went to the Court of Appeal.

Acted for Jazztel (now Orange Spain Plc), instructed by PWC Legal, in a claim for repayment of Stamp Duty Reserve Tax that had been charged contrary to EU law.  The claim was the leading case in a GLO, and raised issues concerning the validity of retrospective limitation periods in EU law; and the proper approach to determining whether tax had been paid under a mistake of law.

Sam acted in this challenge to Ofcom's decision to penalise SCML for breaches of the broadcasting code instructed by Baker MacKenzie. The case raised issues concerning Article 10 ECHR, and the question of whether Ofcom's sanction was proportionate.