Alex Peebles

A partner in our contentious tax team, Alex represents clients across a variety of sectors, including construction and employment sectors, focusing on disputes with HMRC concerning VAT, income tax, National Insurance (NI), and related penalties.

Alex regularly represents client in negotiations with HMRC, appeals to the First Tier and Upper Tier Tribunal and in the High Court, and specialises in the following areas:

VAT disputes

Alex advises and defends clients facing allegations of fraud in their supply chain. This includes issues related to contracting intermediaries and payroll governance, particularly where HMRC alleges involvement in supply chain or carousel fraud, and have consequently denied a taxpayer’s right to recover input tax.

Alex also advises clients on technical VAT matters, including disputes without HMRC concerning invoice validity and other technical matters including VAT rating, and place of supply. He also represents clients facing personal liability notices related to VAT.

Employment law and payroll expertise

Alex has an extensive income tax practice, representing employees and payroll companies in disputes concerning employment status and IR35 regulations.

This includes advising on the treatment of expenses, permanent workplaces, and dispensations. He also represents clients in relation to Regulation 80 disputes concerning income tax in the tax tribunal.

In the construction sector, Alex can advise in disputes connected to the Construction Industry Scheme (CIS), including appeals against the removal of gross payment status.

Tax avoidance allegations

Alex advises clients facing allegations of involvement in tax avoidance schemes, including HMRC decisions to publish details under Section 86 of the Finance Act 2022 and DOTAS SRN scheme registration disputes. He also provides advice on DOTAS and POTAS penalties, including joint and several liability notices imposed on directors and managers under Schedule 13 Finance Act 2020

Corporate and insolvency matters

Alex represents clients in relation to insolvency matters arising from tax or tax avoidance allegations including HMRC’s use of powers under Section 85 of the Finance Act 2022 to wind up companies on public interest grounds.

Representation in Tribunals and Courts

Alex represents clients in the First-tier Tribunal Tax Tribunal, the Upper Tribunal, and the High Court in judicial review and insolvency proceedings and in the court of appeal

Strategic tax advice

In addition to litigation, Alex provides strategic advice to international and offshore clients concerning their UK tax obligations, including tax efficient structuring.