Expertise

Guy acts in a wide range of direct and indirect tax disputes with HMRC on behalf of corporate clients and individuals. Many of his cases have been on behalf of high-net-worth taxpayers and have involved a significant cross-border element. Guy has a particular interest in disputes in the field of import taxes.

Aside from investigations and litigation before the tribunals and higher courts, Guy also has experience of working on tax-related claims for judicial review, rectification, and professional negligence.

Experience

Guy’s recent experience includes:

• Advising on a high-value import VAT dispute involving a classic sports car.
• Advising a returned expat in a dispute relating to an overseas life insurance policy allegedly falling under the personal portfolio bond (PPB) anti-avoidance regime.
• Advising on the applicability of treaty freedoms under European law to a trading business’s transfer between two “associated or dependent territories” of the UK as part of a dispute under the transfer of assets abroad (TOAA) regime.

Career

Guy studied history at Oxford University where he gained a BA and M.Phil. He completed the GDL and BPTC at City, University of London with two major scholarships from Lincoln’s Inn. Guy was a pupil at Gray’s Inn Tax Chambers and worked in tax disputes at a city firm before joining Stewarts in 2023.

Personal

Guy is interested in history, foreign languages, and current affairs. He has published several research articles in academic journals in the field of modern history.

Accreditations and Memberships

• Bar, England & Wales
• Revenue Bar Association

Publications and Media

Guy has written widely for specialist publications including Tax Journal, Taxation, LexisPSL Private Client News, HMRC Enquiries, Investigations & Powers, and International Tax Review. His most recent publications include:

• ‘The Uncertainty of Tiered Partnerships’ (with Matthew Greene), International Tax Review
• ‘The Secret Taxpayer: Privacy Direction Overturned in CRC v The Taxpayer’ (with Matthew Greene), Taxation
• ‘HMRC’s assessment powers: key considerations‘, Tax Journal
• ‘UK tax case may have wider implications for drillers‘ (with Anastasia Nourescu), Offshore Magazine
• ‘IR35 Rules Change’ (with Matthew Greene), Personnel Today.