Academy Chambers

Marion Lonsdale
Call: 1984 Grays Inn

Areas of Practice

Marion is a civil litigation specialist. She deals with a very wide range of contentious matters including:

Administrative/Public Law
Breach of warranties
Equity and Trusts
Human Rights
Landlord & Tenant
National Minimum Wage Act – Employment
Negotiation Work
Probate (including Wills and Administration of Estates)
Revenue/Tax including back duty
Professional Negligence (especially Accountants and Solicitors)
VAT/Excise

Background

Marion graduated in geography from the University of Nottingham. She then worked in local government in Nottinghamshire and Northamptonshire for three years before moving to London. She spent 6 years working for the Chamber of Shipping (then based at St. Mary Axe) in first the Statistics and then the Ports and Pilotage departments. During that time, she studied in the evenings for an external law degree of the University of London and for Bar Finals. She obtained pupillage for 6 months at 11 New Square (with now Chief Chancery Master Jonathan Winegarten) and for a year at Pump Court Tax Chambers (with now Stephen Allcock QC, David Milne QC and William Massey QC). Whilst at Pump Court she passed the Institute of Taxation ATII exams in 1986. She practised from pure tax chambers in the Temple from 1987 to 1997 but since then has preferred life outside the Inns. She was with 46 Essex Street from 1991 to 2003. In 2004 she formed Academy Chambers.

Marion is a member of the Revenue Bar Association (RBA), Chancery Bar Association (ChBA) and Chartered Institute of Taxation, and an ATII qualified Chartered Tax Advisor.

Although Marion’s career at the Bar began as a tax advisor. Her practice since then has evolved to be a wide-ranging civil litigation specialist.

Practice Summary

Marion deals with a wide range of contentious matters from administrative law to VAT, from breach of trust to professional negligence. She acts for Solicitors and Accountants (through direct professional access) all over the country. Her Practice often involves an eye for detail in relation to intransigent problems. She has been involved in matters as wide ranging as disclosure in a Swiss bank in Geneva, a tax back duty appeal in Birmingham, a professional negligence action in Liverpool and a breach of trust action in Newcastle-upon-Tyne. All of those cases involved consideration of a mass of detailed documentation and the last three involved reconstruction of events for periods of up to 30 years.

Marion acts for taxpayers against Customs and the Revenue. She is keenly aware of the problems faced by the individual or small business depending on a case against a Revenue department.

She believes that the best approach to contentious matters is marshalling all the relevant facts early on and seeking to resolve matters through carefully worded correspondence before the parties become entrenched. She therefore adopts a hands-on approach to problems placed before her and willingly undertakes drafting of the important correspondence.

Marion will consider taking on any matter and is often approached to see if she has a new eye for an old problem. If she cannot assist, she will say so.

Reported Cases:

Albert Floyd & Others –v– John Fairhurst & Co. [2004] EWCA Civ 604 (Professional Negligence, accountants)
Bennett (No 1) –v– C of CE [1999] STC 248 (registration/tribunal’s role)
Bennett (No 2) –v– C of CE [2001] STC 137 (statutory construction/ procedure/human rights)
Cheeseman –v– C of CE [2000] STC 1119 (time of assessment)
Dwyer Property Ltd –v– C & EC [1995] STC 1035
Elias Gale Racing –v– C of CE [1999] STCC 66 (VAT/statutory construction/fairness)
Georgiou –v– C of CE [1995] STC 1101, STC 463 (VAT tribunal’s jurisdiction and function)
Gray –v– C of CE [2000] STC 880 (Registration)
Koca –v– C of CE [1996] STC 58 (VAT Appeals’ administration/right to have reasoned decision)
Lonsdale –v– Braisby [2004] STC (Income tax, pension relief section 655 ICTA 1988)
Rahman (No 2) –v– C of CE [2003] STC, CA (how tribunal determines best judgment and quantum)
Rahman –v– C of CE [1998] STC 826 (VAT/Tribunals function when 2 sitting)
Scottish & Newcastle Plc –v– Raguz [2003] EWCA Civ 1070 (Landlord & Tenant, assignee’s liability)
Sherman –v– Fitzhugh Gates [2002] WTLR 603 (wasted costs/professional negligence)

Many cases in the VAT and Duties Tribunal including:

VAT

American Steak House 5071 (best judgement-assessment struck out)
Bengal Garden Restaurant (Customs’ case struck out – for non-compliance with directions)
Chambis 15000 (best judgement-assessment stuck out)
Diss Catering (Customs’ case struck out – for non-compliance with directions)

Excise

D & SMB (Customs demand for sum to obtain return of lorry unlawful)