Jonathan Fisher is a Chartered Tax Adviser and a Fellow of the Chartered Institute of Taxation (for further information, see Tax Journal, Issue 982, 25.5.09). He represents clients in all types of direct and indirect tax enforcement cases and also advises clients on matters such as the response to a tax investigation.

Having spent twelve years as Standing Counsel to the Inland Revenue prior to becoming Queens Counsel in 2003 and represented taxpayers in the civil and criminal courts in leading cases during the last six years, Jonathan has significant experience in this area of work.

The phrase “direct tax” typically refers to taxes such as income tax, corporation tax, capital gains tax and inheritance tax. The phrase “indirect tax” typically refers to Value Added Tax as well as other excise taxes and duties levied by the Exchequer.

Direct and indirect tax enforcement cases:

• criminal prosecutions in the Crown Court and Magistrates Court
• VAT and Duties Tribunal and the Special Commissioners cases
• judicial review
• obtaining evidence abroad
• extradition

Response to a tax investigation:

• responding to production orders
• voluntary disclosure
• handling interviews
• challenging search warrants
• legally privileged material