Andy Lynch

Andy Lynch

Consultant (non-solicitor)

Andy was a Specialist Investigator in the former HM Customs & Excise National Investigation, where he specialised in Tax related organised crime.

He joined KPMG’s Tax Investigation team in 2005 before moving to BDO Stoy Hayward. More recently, he was at Bark & CO, a city law firm.

During his time in the private sector Andy has acted for numerous companies and individuals in varying Tax disputes with HMRC, especially where allegations of fraud are central to the dispute.

He also represents companies with trade specific Tax issues such the alcohol trade, payroll companies and in the pension industry, advising on both disputes with HMRC and day-to-day compliance issues.

Andy handles Tax enquiries and disclosures under the Contracted Disclosure Facility (CDF), and has assisted many individuals and companies facing issues as a result of the use of Tax mitigation schemes, including Accelerated Payment Notices.

Andy is an experienced litigator in the Tax Tribunals and has an impressive record of success. He has also acted for clients on tax related matters in the High Court, and Court of Appeal.

Andy has an extensive network of close contacts in both the Accountancy and Insolvency professions and regularly advises fellow professionals on tax issues.

He is a keen but unaccomplished golfer; he also enjoys the theatre, live music and most spectator sports.

Notable cases

Olympia Technologies Ltd v HMRC
Successful appeal to FTT in respect of refusal of VAT repayment.

HMRC v Livewire Ltd & Olympia Technologies Ltd
High Court appeal by HMRC in respect of the above.

Mobilx & ors v HMRC
Representing the tax payer in a test case regarding the ECJ’s ‘Kittel test. This case involved over £8 million of VAT.

Privin Corporation Ltd v HMRC
Successful appeal to FTT in respect of refusal of VAT repayment.

Abbey Forwarding Ltd (In liquidation) v Hone, Owen & Owen
Successful defence of misfeasance proceedings brought against former directors. The background to this case was an alleged Excise fraud.

Abbey Forwarding Ltd v HMRC
Successful appeal to the FTT in relation to VAT and Excise Tax assessments.

HMRC v Roll Your Own Ltd
Challenge to a seizure of tobacco and ‘rolling’ machinery, worth in excess of £400k. In issue was whether the tobacco products produced by RYO were ‘smokable’ such as to create a duty point.

R (OAO Seabrook Warehousing Ltd & Ors) v HMRC
Judicial review of HMRC’s decision to abolish the WFE scheme in relation to alcohol export.