Michael Patchett-Joyce
Called to bar 1981
Clerk Chris Gittins Tel: 020 7353 6381
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Michael Patchett-Joyce has extensive experience of heavy and complex litigation involving novel and difficult points of law.
His expertise is in general and commercial fraud, VAT (all civil law aspects of MTIC Fraud), EU law, construction and related (TCC) work, including arbitration, and professional negligence especially for solicitors and surveyors.
His most recent decision was in Our Communications Limited v. HMRC, 19/12/08 where he acted as lead Counsel for a taxpayer in a successful £9.7 million appeal to the VAT and Duties Tribunal.
Michael is co-chair of the Bar Council European Committee, a vice chair of the Bar Council International Committee and a member of the Executive Committee of COMBAR.
Areas of Practice
Commercial & Business, Financial Services, Pensions, International Services, Public Access.
Cases
VAT & Duties Tribunal
Our Communications Limited, VDT No. 20903, 19/12/08
Brayfal Limited, VDT No. 20781, 22/08/08
Calltel Telecom and another, VDT No. 20266, 02/08/07
Pexum Limited, VDT No. 20083, 03/04/07
Quest Trading Limited (in liquidation), VDT No. 19909, 27/11/06
Cellular Solutions (T. Wells) Limited, VDT No. 19903, 22/11/06
Dragon Futures Limited, VDT No. 19831, 25/10/06
Chancery Division
Brayfal Limited, Lewison J, 04/03/08, unreported, CH/2008/APP/082
HMRC v. RSPCA and ToTel Limited, [2008] STC 885, Lawrence Collins J
Westone Wholesale Limited v. HMRC, [2008] STC 828, Patten J
Mobile Export 365 Limited v. HMRC, [2007] STC 1794, Lightman J
Silversafe Limited (in liquidation) v. Hood and others, [2007] STC 871, Peter Smith J
QBD (Admin)
R (oao Just Fabulous (UK) Limited and others) v. HMRC, [2008] STC 2123, Burton J
R (oao Mobile Export 365 Limited) v. HMRC, [2006] STC 1069
ECJ
Halifax plc and others v. HMRC, [2006] STC 919
Bond House Systems Limited and others v. HMRC, [2006] STC 419
R (oao Alliance for Natural Health and another) v. S/S Health, C-154/04, 12/07/05




