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 matters such as the response to a tax investigation.

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.

Between 1991 and 2003 Jonathan gained significant experience in tax cases working for the Inland Revenue. He was Standing Counsel (Criminal) to the Commissioners of Inland Revenue at the Central Criminal Court and London Crown Courts during this period.

His appointment as Standing Counsel terminated in 2003 on becoming Queen's Counsel and since then he has represented taxpayer clients (individuals and companies) in the UK and abroad..

Response to a tax investigation:

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

Direct and indirect tax enforcement cases:

• criminal prosecutions in the Crown Court and Magistrates Court
• Tax Tribunal cases
• judicial review
• obtaining evidence abroad
• extradition