Michael Patchett-Joyce

Call date: 1981

Areas of Law:	Commercial Fraud, Financial Services

Practice summary

Michael Patchett-Joyce specialises in advocacy and advice involving general commercial litigation, civil/commercial fraud, VAT and EC law. He is instructed in cases requiring detailed legal research and analysis and is able to master complex factual situations, drafting and articulating arguments clearly.

With experience of international and domestic supply contracts; Michael specialises in VAT litigation at all levels, especially civil aspects of alleged missing trader (MTIC) fraud; EC law, including References to the ECJ; judicial review challenges to Government departments (especially, HMRC), commercial application of competition law, construction and other infrastructure litigation, professional negligence claims (surveyors, solicitors, accountants and auditors), arbitration (law and practice).

Michael has extensive practitioner and academic law contacts across Europe; in Qatar, UAE (Abu Dhabi and Dubai), Bahrain and Oman and also in the US (especially, New York and Washington DC). He is currently undertaking a post-graduate diploma in International Dispute Resolution – Arbitration, Queen Mary, University of London. He was moderator at the IBA Conference on Islamic Banking and Finance, Dubai (November 2010). He was invited as a guest lecturer at Qatar University.

A selection of recent cases

Court of Appeal
Mobilx Ltd & Ors v HM Revenue & Customs [2010] EWCA Civ 517 (12 May 2010) ([2010] BVC 638, [2010] EWCA Civ 517, [2010] STC 1436, [2010] STI 1589

ECJ
Alliance for Natural Health & Anor, R (on the application of) v Secretary of State for Health & Anor (Approximation of laws) [2005] EUECJ C-154/04 (12 July 2005) ([2005] ECR I-6451, [2005] EUECJ C-154/04;
Halifax and Others (Taxation) [2006] EUECJ C-255/02 (21 February 2006) (Case C-255/02, [2006] 2 CMLR 36, [2006] 2 WLR 905, [2006] BTC 5308, [2006] BVC 377, [2006] CEC 690, [2006] Ch 387, [2006] ECR I-1609, [2006] EUECJ C-255/02, [2006] STC 919, [2006] STI 501;
Bond House Systems Limited (Taxation) [2006] EUECJ C-354/03 (12 January 2006)([2006] 2 CMLR 18, [2006] BTC 5050, [2006] BVC 119, [2006] CEC 509, [2006] Ch 218, [2006] ECR I-483, [2006] EUECJ C-354/03, [2006] STC 419, [2006] STI 162;

ChD
Megtian Ltd v HM Revenue &Customs [2010] EWHC 18 (Ch) (15 January 2010) ([2010] EWHC 18 (Ch), [2010] STC 840, [2010] STI 232;
Blue Sphere Global Ltd v HM Revenue & Customs [2009] EWHC 1150 (Ch) (22 May 2009) ([2009] BVC 580, [2009] EWHC 1150 (Ch), [2009] Lloyd's Rep FC 403, [2009] STC 2239, [2009] STI 1792;
Mobile Export/Shelford IT Ltd v HM Revenue & Customs [2009] EWHC 797 (Ch) (19 March 2009) ([2009] 2 CMLR 46, [2009] EWHC 797 (Ch);
Silversafe Ltd & Anor v Hood & Ors [2006] EWHC 1849 (Ch) (25 July 2006) ([2006] EWHC 1849 (Ch);

QBD (Admin Court)
Brayfal Ltd (t/a DRK), R (on the application of) v Revenue and Customs [2009] EWHC 3354 (Admin) (24 November 2009) ([2009] EWHC 3354 (Admin);
Just Fabulous (UK) Ltd, R (on the application of) v Revenue and Customs [2007] EWHC 521 (Admin) (15 March 2007) ([2007] BTC 5522, [2007] BVC 490, [2007] EWHC 521 (Admin), [2007] STI 542, [2008] STC 2123;

Upper Tribunal (Tax and Chancery Chamber)
Substantive appeals pending in (1) Brayfal, (2) POWA (Jersey) Limited, (3) Westone Wholesale Limited

First-Tier Tribunal / VAT & Duties Tribunal
Emblaze Mobility Solutions Limited v Revenue & Customs [2010] UKFTT *** (TC) (25 August 2010) ([2010] UKFTT *** (TC);
Mobile Export 365 Ltd and Shelford (IT) Ltd v Revenue & Customs [2010] UKFTT 367 (TC) (06 August 2010) ([2010] UKFTT 367 (TC);
Brayfal Ltd v Revenue & Customs [2010] UKFTT 99 (TC) (03 March 2010) ([2010] UKFTT 99 (TC);
POWA (Jersey) Ltd v Revenue & Customs [2009] UKFTT 360 (TC) (11 December 2009) ([2009] UKFTT 360 (TC); From United Kingdom First Tier Tribunal (Tax); 160 KB)
Westone Wholesale Ltd v Revenue & Customs [2009] UKFTT 218 (TC) (24 August 2009) ([2009] UKFTT 218 (TC);
Our Communications Ltd v Revenue & Customs [2008] UKVAT V20903 (19 December 2008) ([2008] UKVAT V20903;
Brayfal Ltd v Revenue & Customs [2008] UKVAT V20781 (22 August 2008) ([2008] UKVAT V20781;