Iain MacWhannell

Iain MacWhannell

Call 2006

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Iain is a commercial lawyer and his practice focuses on tax, commercial fraud and financial services.  Iain also has experience of professional negligence, public law (in a Revenue context), European law and the proceeds of crime.

Prior to coming to the Bar, Iain worked for two years in the VAT & Excise Litigation Department of the Solicitor’s Office for H.M. Revenue & Customs and thereafter for a year in private practice.

Iain’s recent work includes:

  • Acting for a Maltese company in relation to breach of a ship financing agreement.
  • Acting for a Greek bank against corporate and personal guarantors of loans in default.
  • Arrowhead Capital Finance v. KPMG [2012] 1801 (Comm) - Advising a Bermuda mutual fund on recovery of failed investments via an action in professional negligence.
  • JSC BTA Bank v. Shalabayev [2011] EWHC 3594 (Comm) - Representing a CIS client in respect of compliance with Worldwide Freezing Orders and a Receivership Order.
  • Eatough v. HMRC [2011] UKFTT 335 (TC) - Representing a director in an appeal against assessments raised against him based on the tax liabilities of a company.
  • MSL v. HMRC [2011] UKUT B2 (TCC) – Admissibility of evidence obtained from the First Curacao International Bank in Tax Tribunal proceedings.
  • Defending a claim for breach of fiduciary made by a liquidator, including applications in relation to Freezing Orders, Disclosure Orders and Search Orders.
  • Defending a claim for conspiracy and breach of trust made by a credit card company against an alleged shadow director.
  • Acting as part of a team of Counsel for a taxpayer in the case of Mobilx Limited and others v. HMRC [2010] EWCA Civ 517 regarding the transposition and interpretation of the Kittel test.

Recent Publications

Contributing author to the forthcoming Millington and Sutherland-Williams on The Proceeds of Crime, Fourth Edition, OUP (Civil Fraud chapter and Disclosure of Suspicious Transactions chapter).

The seizure and forfeiture of excise goods, C.L.J.W., May 2010.  A two-part article concerning the Customs and Excise Management Act 1979 and proceedings for the condemnation of goods.

Taking Alcohol Personally, Barrister Magazine, Easter Term 2007. An analysis of the ECJ case of Staatssecretaris van Financien v. B.F. Joustra (Case C-5/05).

 

News

October 1 2013:

Millington and Sutherland Williams on The Proceeds of Crime 4th Edition ...read more


... more news

Academic Qualifications

LLB (Hons)

Scholarships

Blackstone Exhibitioner of the Middle Temple

Professional Bodies

  • Proceeds of Crime Lawyers' Association
  • The Bar European Group
  • Young Fraud Lawyers Association