Leading Partners

Next Generation Partners

Leading Associates

Customs and excise in London

Baker McKenzie

Baker McKenzie‘s well-established customs and excise practice has a comprehensive offering which encompasses trade disputes, HMRC negotiations, and regulatory compliance, as well as sanctions advice and general advisory services. The group’s leading reputation in the London market, alongside its extensive experience handling complex, multijurisdictional matters, has amassed an impressive and extensive client roster comprised of notable names from the tech, luxury and fashion, and oil and gas sectors, to name a few. Spearheading the team is Jennifer Revis, who is praised by clients for her ‘strong technical skills.’ She stands out for her breadth of expertise that spans customs valuations, rules of origin, and classifications, alongside investigations, transfer pricing issues, and litigation. The department also benefits from the aptitude of Ben Smith, who specialises in export controls, sanctions, and customs advice. Other key members of the practice include tariff classification expert Jessica Mutton and supply chain restructuring authority Kelvin Hong.

Responsables de la pratique:

Jennifer Revis


Autres avocats clés:

Ben Smith; Jessica Mutton; Kelvin Hong


Les références

‘Really broad customs experience from a range of backgrounds, including lawyers, ex-authority, and ex-big 4, which means we can get very holistic and practical advice.’

‘They are a truly international team, which is really helpful.’

‘Jennifer Revis is an excellent partner with strong technical skills and lots of experience. She addresses issues promptly and adds real value. She is also very experienced in disputes and able to support reaching a pragmatic agreement wherever possible with the authorities.’

Principaux clients

Harley Davidson


Take Two Interactive Software Inc


DLA Piper

Sought after by multinational clients from the consumer goods, industrials, and tech sectors, the customs and excise practice at DLA Piper is recognised as a key player in the London market. The group has a robust offering that covers trading structuring, HMRC audits, and regulatory compliance, as well as sanctions, export control, and supply chain issues at both domestic and cross-border levels. Paul Hardy co-heads the department alongside Chloe Barker and stands out for his deep knowledge of Brexit implications, the TCA, and WTO procedures. Barker is noted for her wide-ranging expertise that spans both contentious and non-contentious mandates, including trade compliance, enforcement proceedings, and sanctions. Other key contacts in the team include tax specialists Richard Woolich and Stuart Walsh.

Responsables de la pratique:

Paul Hardy; Chloe Barker


Autres avocats clés:

Richard Woolich; Stuart Walsh


Les références

‘Paul Hardy stands out.’

Principaux clients

Tata Steel Europe Limited


Howmet Limited


Turnkey Export Compliance BV


Newell Brands Inc.


Principaux dossiers


  • Provided international trade and customs related advice to Tata Steel in respect of its manufacturing operations and supply chains.
  • Provided UK and EU customs, sanctions, and trade compliance advice to Howmet Aerospace Inc.
  • Advised Newell Brands on the implementation of its new International Trading Structure Strategy for the UK.

PwC LLP

Praised by clients as an ‘excellent team with particular expertise in customs and excise matters,’ PwC LLP is highly regarded for its wide-ranging capabilities, which span HMR disputes, customs duty reviews, and settlement agreements, alongside investigations, litigation, and environmental excise tax mandates. The practice’s breadth and cross-border capabilities continue to attract new clients, including impressive names from the food and beverage, consumer goods, and aviation sectors. David Anderson co-heads the department alongside Victor Cramer and Holly Grantham, and is recognised for his aptitude for litigating customs and excise disputes. Cramer is a key contact for HMRC disputes and alternative dispute resolution, while Grantham specialises in environmental tax and regularly assists with transactions, restructurings, and compliance issues. Other notable team members include Claire Millard and Richard Kelly.

Responsables de la pratique:

David Anderson; Victor Cramer; Holly Grantham


Autres avocats clés:

Claire Millard; Richard Kelly


Les références

‘An excellent team with particular expertise in customs and excise matters.’

‘Victor Cramer is very experienced in litigation matters.’

‘David Anderson has particular expertise in customs disputes.’

RPC

With an aptitude for handling customs duty issues, judicial reviews, and tax litigation and investigations, RPC‘s customs and excise department is capable of advising large multinational businesses on a range of mandates both domestically and internationally. The team’s cross-border capabilities and deep expertise in the field continue to attract new clients from the manufacturing, tech, and food and beverage sectors. Spearheading the group is Adam Craggs, who is supported by contentious specialist Michelle Sloane. Sloane is noted for her breadth of practice, which encompasses customs and excise duty disputes, HMRC criminal investigations, and prosecutions. On the judicial review and civil proceedings front, Liam McKay is a key contact, while Alexis Armitage focuses on HMRC enquiries and information notices. Jasprit Singh is another notable name and regularly advises on anti-facilitation of tax evasion compliance.

Responsables de la pratique:

Adam Craggs


Autres avocats clés:

Michelle Sloane; Liam McKay; Alexis Armitage; Jasprit Singh


Les références

‘I have worked on cases with Adam Craggs and Michelle Sloane. Both are first-class lawyers who combine technical expertise, commercial awareness and experience.’

‘Michelle Sloane has a knowledge of customs law which is much beyond what law firms often possess and combines this with a familiarity with the law relating to white-collar crime. This makes her a very valuable and unusual part of the team. Adam Craggs combines commercial awareness with legal expertise.’

‘Extremely competent, effective and – very importantly – reliable in what is a relatively niche area.’

Principaux clients

Gourmet Classic Ltd


Local Fuel Ltd


Bonded Warehousekeepers Association


Principaux dossiers


  • Representing Gourmet Classic Limited to successfully challenge HMRC’s £15m assessments of excise duty before the First-tier Tribunal.
  • Advising members of the Bonded Warehousekeepers Association on customs and excise duty issues.

Ernst & Young LLP

The ‘brilliant’ customs and excise team at Ernst & Young LLP is sought after by notable names from the manufacturing, logistics, and automotive industries seeking assistance with disputes, customs valuations, and compliance, as well as investigations, disclosures, and trade remedies. With a robust offering and a multidisciplinary approach, the group continues to expand its client roster, further cementing its presence in the distribution services, chemical, and defence sectors. Heading up the department is Julian Balson, who stands out for his ‘vast wealth of knowledge and experience’ which encompasses litigation, investigations, and export controls and sanctions. He is supported by time-to-pay agreement specialist Holly Rowland, cross-border disputes authority Diego Quinones Cruz, and HMRC negotiations expert Davinder Sahota.

Responsables de la pratique:

Julian Balson


Autres avocats clés:

Holly Rowland; Diego Quinones Cruz; Davinder Sahota


Les références

‘The team at EY is brilliant.’

‘We are massively supported by Julian Balson. His strengths are his vast wealth of knowledge and experience.’

Principaux clients

Thyssenkrupp Materials (UK) Ltd


Nexans Norway AS


Plutus UK Bulk Store Ltd & Plutus (UK) Limited


Principaux dossiers


  • Acted for Thyssenkrupp Materials (UK) Ltd in respect of its appeal regarding Bills of Discharge and conditions and obligations for Inward Processing Relief.
  • Represented Nexans Norway in respect of its appeal to the First-tier Tribunal of HMRC’s Advanced Tariff Ruling, which found that its composite underwater cables produced for the offshore windfarm industry was an electrical conductor (with 2% ad valorem duty) rather than a fibre optic cable (with 0% duty).

Kennedys

Kennedys' customs and excise group regularly advises notable names from the retail, gambling, and transport sectors on excise duty assessment appeals, HMRC negotiations, and fraud investigations, as well as regulatory compliance, litigation, and enforcement risks. The team’s capabilities to handle both contentious and non-contentious mandates, as well as its cross-border experience, continue to attract new clients, further cementing its presence in the logistics and financial solutions industries. Andy Brown sits at the helm of the practice and specialises in international tax disputes and investigations. He is supported by Chris Young, who stands out for his experience representing businesses in HMRC disputes and criminal proceedings. The department also benefits from new addition Ben Williams, who joined from HMRC in October 2024 and also concentrates on tax disputes with HMRC.

Responsables de la pratique:

Andy Brown


Autres avocats clés:

Chris Young; Ben Williams


Les références

‘Excellent team – great technical knowledge and provides fantastic client and professional support.’

‘Andy Brown, Chris Young – fantastic lawyers who work tirelessly, always deliver for the client.’

Principaux clients

B&M Retail


Betindex Limited


Kammac PLC


Principaux dossiers


  • Acted for Betindex Limited in its appeal to the First-tier Tax Tribunal in which it successfully argued that HMRC has the power under section 165(3) Finance Act 2014 to agree non-standard accounting periods with retrospective application.
  • Advised B&M Retail on its appeals against multimillion-pound excise duty assessments and related penalties.
  • Advising Kammac PLC on its appeal against HMRC’s £4 millions excise duty assessments and penalties, following an alleged excise duty fraud linked to goods stored in its warehouse.