Martin O’Neill

Martin is a specialist tax litigation and disputes practitioner who represents corporate clients across a variety of industry sectors and specialises in cases involving VAT, Excise Duties and Customs Duties.

He frequently advises on complex indirect tax cases and fraud cases, and particularly ”means of knowledge” (also known as ‘Kittel’) cases where HMRC attempt to recover lost tax from others who were not involved in fraud but nevertheless could have known of its existence.

Martin advocates that the best method of avoiding disputes is to take professional advice in advance of commencing new ventures or expanding trade into new markets or routes. As a senior practitioner in this field, he assists his clients in planning, and also refining the trading and due diligence procedures manuals which are the best defence against future tax enquiries by HMRC in the UK.

Having previously worked as a special investigator for the law enforcement department of HMRC, Martin is very well placed to advise clients on best practices to maintain a good relationship and prevent litigation or disputes.

Martin advises clients in all sectors and works particularly closely with clients in the consumer electronics, import/export, alcoholic/soft drinks, haulage, leisure and entertainment sectors, which are all high on HMRC’s target lists and most likely to be on the receiving end of aggressive and disruptive action.