Clara Boyd

she/herLegal Director

Clara Boyd is a leader of the future with a profound knowledge of VAT, litigation experience which far surpasses her contemporaries and a staggering work ethic.

Legal 500, 2020

Emailclara.boyd@akd.partners

Call+44 (0)20 7796 6763

London

About

Areas of FocusTax Controversy and Disputes

EXPERIENCE

Acting for one of the UK’s largest charity fund managers in a £multi-million dispute with HMRC regarding its entitlement to recover overpaid output VAT on the grounds that its services fall within the VAT exemption for management of special investment funds.
Acting for a leading UK financial institution in a £multi-million dispute concerning an alleged supply chain VAT fraud on purchases of emissions allowances (carbon credits) issued under the European Union Emissions Trading Scheme (EU ETS).
Acting for a Northern Irish district council (as a lead case) in a £multi-million dispute with HMRC regarding entitlement to repayment of overpaid VAT charged on sports and leisure facilities.
Advising a US headquartered global e-commerce business on the applicability of a VAT exemption falling within the group of Health and Welfare.
Advising a US headquartered global securities business with regard to the conditions for SDRT intermediary relief and scope of HMRC’s discretion.
Lead solicitor who represented Raymond Tooth in challenging a discovery assessment issued by HMRC, from the First-tier Tax Tribunal through to the successful outcome before the Supreme Court (HMRC v Tooth [2021] UKSC 17). Tooth is the leading authority on various issues related to the validity of discovery assessments.
Acted for various public sector bodies and their Union in an appeal against HMRC’s decision that arrangements in place for the release of staff were subject to VAT and successfully gaining resolution (with HMRC withdrawing their decision).
Acted for a leading global insurer, conducting a full investigation into serious tax non-compliance within a number of SPVs, engaging and negotiating with HMRC to avoid any resulting tax or penalty liability.
Successfully represented a leading specialist insurance group in a tax appeal concerning the group holding company’s entitlement to recover input VAT on professional services fees.