Michael Patchett-Joyce

Call date: 1981
Email: Michael Patchett-Joyce Clerk: David Smith
Areas of Law: Financial Services, Commercial Fraud
Practice summary

In addition to being an experienced barrister, Michael Patchett-Joyce FCIArb is both an international commercial arbitrator as well as a CEDR accredited mediator. He holds a post-graduate diploma in International Dispute Resolution (Arbitration), from Queen Mary, University of London. 

Michael specialises in advocacy and advice relating to general commercial litigation, civil/commercial fraud, VAT and EU law. He is instructed in cases requiring detailed legal research and analysis, and has an ability to master complex factual situations. He is also well-versed in bringing the softer skills and strategic thinking often applied in a mediation context to the more formal world of his litigation and advisory work.

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

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 (New York and Washington DC in particular). He co-chaired a conference session on Islamic finance at the IBA Conference (Dubai, November 2011) and moderated an IBA Conference on Islamic Banking and Finance (Dubai, November 2010). In April 2013 he was invited to speak by the European Parliament at a hearing on Reform of the Court of Justice of the European Union, organised by the Committee on Legal Affairs. The topic of his presentation was Access to court documents, and access to justice (download a copy of the presentation).


A selection of recent cases
  • Court of Appeal
    Mobilx Ltd & Ors v HM Revenue & Customs [2010] EWCA Civ 517, [2010] STC 1436


  • Expert Witness Institute v Customs & Excise [2001] EWCA Civ 1882


  • CJEU
    Bonik EOOD v Direktor na Direktsia [2012] EUECJ C-285/11 [2012] EUECJ C-285/11


  • 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 [2005] ECR I-6451


  • Halifax and Others (Taxation) [2006] EUECJ C-255/02 (Case C-255/02), [2006] Ch 387, [2006] 2 CMLR 36, [2006] STC 919, [2006] STI 501


  • Optigen, Bond House Systems Limited (Taxation) [2006] EUECJ C-354/03 [2006] Ch 218, [2006] 2 CMLR 18, [2006] ECR I-483, [2006] STC 419


  • ChD
    Brayfal Limited v HMRC [2011] EWHC 407 (Ch), [2011] STC 1338


  • Megtian Ltd v HM Revenue &Customs [2010] EWHC 18 (Ch) [2010] STC 840, [2010] STI 232


  • Blue Sphere Global Ltd v HM Revenue & Customs [2009] EWHC 1150 (Ch) [2009] Lloyd's Rep FC 403, [2009] STC 2239


  • Mobile Export/Shelford (IT) Ltd v HM Revenue & Customs [2009] EWHC 797 (Ch) [2009] 2 CMLR 46


  • QBD (Admin Court)
    Brayfal Ltd (t/a DRK), R (on the application of) v Revenue and Customs [2009] EWHC 3354 (Admin)


  • Just Fabulous (UK) Ltd, R (on the application of) v Revenue and Customs [2007] EWHC 521 (Admin) [2008] STC 2123


  • Upper Tribunal (Tax and Chancery Chamber)
    Brayfal Ltd v Revenue & Customs [2011] STI 640


  • POWA (Jersey) Limited v Revenue & Customs [2012] UKUT 50 (TCC)


  • S & I Electronics Plc v Revenue & Customs [2012] UKUT 87 (TCC)


  • Substantive appeals pending in (1) Edgeskill Limited (2) Fonecomp Limited and (3) Universal Enterprises (EU) Limited


  • First-Tier Tribunal / VAT & Duties Tribunal (examples only)
    S & I Electronics Plc (to be published, released 12 February 2013)


  • Norwich Airport Ltd v Revenue & Customs [2012] UKFTT 277 (TC)


  • Midland Mortgages Ltd & Ors v Revenue & Customs [2011] UKFTT 631 (TC)


  • Matrix Europe Ltd (in liquidation) v Revenue & Customs [2011] UKFTT 792 (TC)


  • Emblaze Mobility Solutions Limited v Revenue & Customs [2010] UKFTT 410 (TC)


  • Mobile Export 365 Ltd and Shelford (IT) Ltd v Revenue & Customs [2010] UKFTT 367 (TC)


  • Brayfal Ltd v Revenue & Customs [2010] UKFTT 99 (TC) [2010] UKFTT 99 (TC)


  • POWA (Jersey) Ltd v Revenue & Customs [2009] UKFTT 360 (TC) [2009] UKFTT 360 (TC)


  • Westone Wholesale Ltd v Revenue & Customs [2009] UKFTT 218 (TC) [2009] UKFTT 218 (TC)


  • Our Communications Ltd v Revenue & Customs [2008] UKVAT V20903 [2008] UKVAT V20903


  • Brayfal Ltd v Revenue & Customs [2008] UKVAT V20781 [2008] UKVAT V2078
Michael Patchett-Joyce
Select elements

Appointments & memberships:

  • Advocate, DIFC (Dubai International Financial Centre) Court, Part II – personal advocate’s accreditation
  • Served as Co-chair Bar Council of England & Wales European Committee
  • Served as Member, and Vice-Chair, Bar Council of England & Wales International Committee
  • Served as Bar Council of England & Wales representative on European Contract Law initiative (now Common European Sales Law), 2002 - 2012
  • Served 2 terms on Executive Committee of COMBAR (Commercial Bar Association)
  • Member, LCIA (London Court of International Arbitration)
  • Member, European Law Institute (ELI)
  • Member, COMBAR (Commercial Bar Association)
  • Member, IBA (International Bar Association)
  • Member, Middle East Association (UK)