Hammad Baig

  • Year of Call 2010

Introduction

Hammad advises on all aspects of commercial litigation, domestic and cross border VAT and Customs & Excise law. He is listed as an expert by Tolley (Tax Intelligence by LexisNexis) in this area of law.

He is experienced at in-depth analysis of complex provisions in disputes with Her Majesty's Revenue and Customs.

He brings first hand litigation experience and authors articles on tax fraud and commercial litigation.

Hammad regularly appears at the courts and, in particular, before the Tax Tribunals. He accepts instructions in civil and criminal matters in relation to tax issues. He has experience in challenging detentions and seizures of goods in condemnation proceedings or by requesting restoration.

He regularly offers seminars on Tax / Revenue Law matters. Details for his next seminar can be found at: Customs Duties and Excise After Brexit

He is a member of the BTG, the steering and campaign committee for the two tax charities, Tax Aid and Tax Help

Hammad writes a personal blog on VAT and Customs and Excise law, which can be accessed here.

Taxation

Hammad is experienced at in-depth analysis of complex provisions in disputes with Her Majesty's Revenue and Customs.

Particularly experienced in matters relating to:

Hammad is a member of the BTG, the steering and campaign committee for the two tax charities, Tax Aid and Tax Help

Hammad writes a personal blog on VAT and Customs and Excise law, which can be accessed here

 

Hammad Baig Tax Litigation and Appeals to the Tax Tribunal Promo from Law Friends Society on Vimeo.

Hammad Baig
Barrister
33 Bedford Row

Full notes for this seminar are available in our past papers library

Contract

Hammad is particularly experienced in the drafting of commercial contracts. He also assists with negotiation tactics in agreeing the terms of the contract. Prior to coming to the bar Hammad founded and managed a company exporting bulk quantities of reusable and recyclable electronics and distribution of precious stone and precious metal jewellery. He is able to use this experience to the benefit of his clients by ensuring that the contracts are commercially sound. 

Hammad has drafted contracts for Small and Medium Size business in the following industries:

Hammad is a skilled negotiator and can assist in negotiating contracts and business deals.

Arbitration & Mediation

Hammad regularly represents clients at mediations in relationt to tax disputes against the HMRC.

Hammad is also a member of the London Court of International Arbitration and accepts instructions to represent clients in commercial arbitrations. 

Qualifications

Education: BA (Hons); LLB (Hons); BVC; MIEx

Scholarships: Socrates and Erasmus Scholar

Memberships

Hammad is a member of the following professional bodies: 

 

Notable Cases

Babylon Farm Ltd v HMRC  [2021] UKUT 224 (TCC)

Value added tax – Input tax – Disallowance of input tax – Taxpayer claiming input tax credit for costs incurred in building a new barn to store machinery for haymaking activity – HMRC refusing input tax credit on basis that taxpayer not carrying on a business for VAT purposes – Whether necessary for HMRC to deregister taxpayer before disallowing input tax – Whether taxpayer carrying on a business.

Greencyc Ltd v HMRC [2021] UKFTT 332 (TC)

PROCEDURE – application for order to comply with Fairford Directions in MTIC appeals after repeated failures – application granted with Directions – cross-application for Disclosure – burden of proof in Kittel test – rule 27(2) of the Tribunal Rules confirmed – application refused.

Hayman Group Ltd v HMRC[2021] UKFTT 195 (TC)

Export of vodka under suspension – consignment never arrived at destination - application of Article 10 Council Directive 2008/118/EC and Regulations 80 and 81 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether guarantor liable for movement irregularity – yes 

Rotamead Ltd v Durston Scaffolding Ltd [2020] EWHC 2738 (TCC), [2020] 8 WLUK 341

This matter considered issues surrounding personal guarnatee, economic durress and historical payments. 

Ms K Jhuti v Mr H Jhuti v Net Solicitors [2020] EWHC 2824 (Ch), 2020 WL 04042930

This was an application to set aside an order of Morgan J dated 16 December 2016, on the grounds that the applicant, Kamaljeet Jhuti (Ms Jhuti), did not have mental capacity. The order is described in the application as a consent order, but in fact it was made following a hearing, and it also contains an assessment of costs. Mrs Justice Falk heard submissions from counsel for both parties, and also from counsel for Net Solicitors.

The Commissioners for Her Majesty's Revenue and Customs v Rhino Television and Media Ltd [2020] EWHC 364 (Ch), [2020] 2 WLUK 23

An interim injunction granted to HMRC to prevent dissipation of a sum said to be owed by the respondent company under a VAT assessment was continued where there was no real prospect of the respondent showing that there was no VAT debt due at the date of HMRC's without notice application for the injunction. As a public authority, HMRC was not required to give a cross-undertaking in damages.

YMCA Birmingham & Others v The Commissioners for Her Majesty's Revenue and Customs [2020] UKUT 0143 (TCC)

The “YMCA” – or The Young Men’s Christian Association – is a wellknown worldwide organisation founded in 1844. In England, the YMCA operates through 114 bodies, each registered as a charity and each separately registered for VAT. The YMCAs appeal to the Upper Tribunal (Tax and Chancery Chamber) against HMRC's decision that provision of “housing related support services” constituted the supply of welfare services that were exempt for VAT purposes. The YMCAs appealed those decisions to the First-tier Tribunal (Tax Chamber). By a single decision given in each of these four appeals, the FTT (Judge Peter Kempster) dismissed the appeals. With the permission of Judge Kempster, the Appellants appealed to the Upper Tribunal. The issues involved: 

Dharmesh Sangani Ltd v Director Of Border Revenue [2019] UKFTT 318 (TC) The appeal relateed to a decision of the Border Force, confirmed by formal review, not to restore to the Appellant 7.412 kg of gold jewellery which was seized from its director Dharmesh Sangani at Heathrow Airport on 4 September 2016.

The issues involved are as follows:

Byers v Revenue & Customs [2019] UKFTT 310 (TC) KB appealed against a VAT Civil Evasion Penalty Notice by HMRC pursuant to s 61 of the Value Added Tax Act.

The case cosndiered the following issues:

Paltank Ltd & Dartswift International Ltd v Revenue & Customs [2018] UKFTT 668 (TC) Representing Paltank in an appeal in relation to Wrongdoing Penalties raised against each appellant pursuant to Schedule 41 of the Finance Act 2008. The appellant Dartswift International Ltd a customs clearance agent with status to act as a Registered Consignor. The appellant PalTank Ltd is a company which provides global logistical support services to the alcohol industry, for instance in this case by enabling bulk liquid to be moved in tanks.

The case considered matters involving:

Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 700 (TC) Acting for the Appellant, Customs Duty, Combined Nomenclature, classification, various pieces of equipment used in CCTV and video recording apparatus, appeal allowed in part.

Moreton Alarm Services (MAS) Ltd v HMRC [2016] UKFTT 192 (TC) Acting for the Appellant, application by Respondent to amend statement of case and to adduce supplementary expert evidence – principles to be applied in determining late applications – HMRC’s applications refused.

S L Wines Ltd v HMRC [2015] UKFTT 575 (TC) Acting for the Appellant, Money Laundering Regulations 2007, wholesaler of spirits in bond for cash, high value dealer whether in breach of the Regulations, whether maximum penalty imposed appropriate, because maximum penalty imposed on the basis that the breach was deliberate and it was not proved that it was.

NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 (TC) Acting for the Appellant, excise duty, restoration, Section 14 to 16 of the Finance Act 1994, deemed confirmation of decision, calculation of 45 days period, deemed confirmation, reasons, Alzitrans considered, contents of document relevant to decision not disclosed by HMRC, whether decision therefore unreasonable, Section 3 (1) of the Human Rights Act and section 16 (4) of the Finance Act 94.

Dehn & Anor v HMRC [2013] UKFTT 633 (TC) Acting for the Appellant – Appellant’s application for costs due to misleading statements by HMRC causing appeal to be submitted in error – tribunal’s jurisdiction on costs in standard route cases.

ABN Jewellers v Director of Border Revenue ("UKBA") [2013] UKFTT 162 (TC) EXCISE DUTY – Restoration of jewellery for a fee – civil evasion penalty for under-declaration of value of jewellery – whether Review Officer’s decision that there had been a deliberate evasion of the payment of duty was reasonable, whether civil evasion penalty should have been imposed.

Bays Revert Ltd v Revenue & Customs [2012] UKFTT 43 (TC) VAT, Input tax - Whether Appellant knew or should have known its transactions were connected to the fraudulent evasion of VAT, Mobilx v HMRC applied

Hirani & Ors v Revenue & Customs [2011] UKFTT 775 (TC) Application for leave to appeal out of time – whether reasonable excuse. Three Appeals before the for the admission of late Appeals against penalties imposed by HMRC. Those penalties were issued under Schedule 36 of the Finance Act 2008 and were in respect of failures to comply with formal information notices relating to personal tax enquiries.

 

Awards & Prizes

Scholarships: Socrates and Erasmus Scholar

Seminars

Hammad will be teaching the following seminar titled: An Introduction to Customs Duties 

27 June 2023 0930 - 1715

This in person seminar in London is aimed at those advising on importation of customs procedures in United Kingdom. 

The session is a must for lawyers, accountants, tax advisers, shipping and freight agents dealing with clients involved in trade with the EU or with other countries.

 

Publications

Hammad is the author of the following articles:

Direct Access

Hammad is authorised to accept instructions directly from members of the public. He is also authorised to conduct litigation by the BSB.

Privacy Notice

Privacy Notice - General Data Protection Regulation – Hammad Baig

Please read the following information carefully.

This privacy notice contains information about the information collected, stored and otherwise processed about you and the reasons for the processing. It also tells you who I share this information with, the security mechanisms I have put in place to protect your data and how to contact me in the event you need further information. 

Who Am I?

Hammad Baig is a barrister practising at 33 Bedford Row Chambers, 33 Bedford Row, London, WC1R 4JH. I collect, use and am responsible for personal information about you (personal information being any information about an individual from which that person can be identified). When I do this I am the ‘controller’ of this information for the purposes of the General Data Protection Regulation (“GDPR”) and the Data Protection Act 2018. If you need to contact me about your data or the processing carried out you can use the contact details at the end of this document.

What do I do with your information?

Information collected

When carrying out the provision of legal services or otherwise providing services to you I collect personal information that you provide that includes, but is not limited to, the following:

a. personal details (including copies of documents such as passports and driving licences)

b. family details

c. lifestyle and social circumstances

d. goods and services

e. financial details

f. education, training and employment details

g. other personal data relevant to, or included in, instructions to provide legal services, including data specific to the instructions in question and data included in documents provided to me as part of instructions or otherwise.

In relation to (g) such information may include personal information relating to family members, associates, agents, employees, shareholders or beneficial owners.  Where you provide such personal information to me, you confirm that you are authorised to do so. It is not reasonably practicable for me to provide to these individuals the information set out in this Privacy Notice. Accordingly, where appropriate, you are responsible for providing this information to any such individuals.

Similarly, where you are a professional client and provide me with personal data relating to your client (including any information referenced in (f) above) you confirm that you are authorised to do so.

Information collected from other sources

The personal information I obtain may include information which has been obtained from:

In particular, I may collect information from a solicitor or accountant or other professional adviser that instructs me on your behalf to provide legal services.

How I use your personal information:

Purposes I may use your personal information for the following purposes:

  1. to provide legal services to my clients, including the provision of legal advice and representation in courts, tribunals, arbitrations, and mediations

  2. to keep accounting records and carry out office administration

  3. to take or defend legal or regulatory proceedings or to exercise a lien

  4. to respond to potential complaints or make complaints

  5. to check for potential conflicts of interest in relation to future potential cases

  6. to promote and market my services

  7. to carry out anti-money laundering and terrorist financing checks

  8. to train other barristers and  pupils, and when providing work-shadowing opportunities ix. when procuring goods and services

  9. to publish legal judgments and decisions of courts and tribunals

  10. as required or permitted by law.

Whether information has to be provided by you, and why

If I have been instructed by you or on your behalf on a case, your personal information has to be provided to enable me to provide legal services to you, and to enable me to comply with my professional obligations, and to keep accounting records.  If you do not provide the personal information requested, it may delay or prevent me providing services to you.

The legal basis for processing your personal information

I rely on the following as the lawful bases on which I collect and use your personal information:

Where I rely on legitimate interests as a lawful basis for processing your personal information, I will carry out a balancing test by reference to your interests and fundamental rights and freedoms. I will only use your personal information for the purposes for which I collected it, unless I reasonably consider I need to use if for another reason and that reason is compatible with the original purpose.

Who will I share your personal information with?

Other people If you are a client, some of the information you provide will be protected by legal professional privilege unless and until the information becomes public in the course of any proceedings or otherwise. As a barrister I have an obligation to keep your information confidential, except where it otherwise becomes public or is disclosed as part of the case or proceedings.

It may be necessary to share your information with the following:

During my first three years of practice, the Bar Standards Board requires there to be a “relevant qualified person” in Chambers to provide me with guidance in relation to the provision of legal services and I may therefore need to share personal information with that qualified person in order to obtain such guidance. In all such cases, the other member of Chambers will be required to respect the terms of this policy and to treat your information as confidential. I may be required to provide your information to regulators, such as the Bar Standards Board, the Financial Conduct Authority or the Information Commissioner’s Office. In the case of the Information Commissioner’s Office, there is a risk that your information may lawfully be disclosed by them for the purpose of any other civil or criminal proceedings, without my consent or yours, which includes privileged information.

I may also be required to disclose your information to the police or intelligence services, where, acting in good faith, I consider it required or permitted by law. 

Data Processing

I use a number of different service providers (acting as ‘data processors’) who provide administration and  IT-related services to enable me to operate my business and provide  services to clients. Your personal information is transferred to (and stored by) these data processors, who generally fall under the following categories:

Please contact me using the details at the end of this document if you want further information on specific data processors or the types of personal data they process for me.  

If you would like more information about the systems operated by Chambers in acting as a data processor for me, please contact the Senior Clerk.

Transfer of your information outside the European Economic Area (EEA)

This privacy notice is of general application and as such it is not possible to state whether it will be necessary to transfer your information out of the EEA in any particular case or for a reference. However, if you reside outside the EEA or your case or the role for which you require a reference involves persons or organisations or courts and tribunals outside the EEA then it may be necessary to transfer some of your data to that country outside of the EEA for that purpose.

If you are in a country outside the EEA or if the instructions you provide come from outside the EEA then it is inevitable that information will be transferred to those countries. If this applies to you and you wish additional precautions to be taken in respect of your information please indicate this when providing initial instructions.

Some countries and organisations outside the EEA have been assessed by the European Commission and their data protection laws and procedures found to show adequate protection. The list can be found here. Most do not.

If your information has to be transferred outside the EEA, then it may not have the same protections and you may not have the same rights as you would within the EEA.

I may transfer your personal information to the following which are located outside the European Economic Area (EEA):

If I decide to publish a judgment or other decision of a Court or Tribunal containing your information then this will be published to the world. 

I will not otherwise transfer personal information outside the EEA except as necessary for providing legal services or for any legal proceedings.

If you would like any further information please use the contact details at the end of this document.

How long will I store your personal data?

I will normally store all your information:

If, when reviewing the personal information I hold, I determine that it is no longer necessary for me to retain such personal information, I will take appropriate steps to either anonymise it or delete it.

(Please note that personal information does not include data where the relevant person’s identity has been removed (ie anonymous data).)

Consent

As explained above, I am relying on your explicit consent to process any of your personal information e that is “sensitive information” for GDPR purposes.  You provided this consent when you agreed that I would provide legal services. In addition, there may be other circumstances in which I rely on your explicit consent to process other personal information. . Where the lawful basis on which I can process your personal information is consent, you have the right to withdraw this consent at any time. If you withdraw you consent this will not affect the lawfulness of any processing activity I have carried out prior to you notifying me of the withdrawal of your consent. Further, withdrawal of your consent will not affect the lawfulness of processing on any other applicable lawful basis, (for example, if you have asked me to work for you and I have spent time on your case, you may owe me money which I will be entitled to claim). To withdraw consent, you should notify me by contacting me as set out at the end of this document.

Your Rights

Under the GDPR, you have a number of rights that you can exercise in certain circumstances. These are free of charge. In summary, you may have the right to:

If you want to exercise any of these rights, please contact me  using the contact details at the end of this document. Please provide a contact address so that you can be contacted to request further information to verify your identity and in addition:

Keeping your data secure

I use reasonable technical and organisational security measures to prevent personal information from being accidentally lost or destroyed, or used or accessed in an unauthorised way.  In this connection, Chambers, as data processor, acting on my behalf, will only process your personal data on my instructions and are subject to a duty of confidentiality.

Marketing Emails

As above, I may share your personal data with Chambers who may in turn use that data to notify you by email, telephone or post about invitation to seminars and similar events.  You may opt out of receiving any such marketing communications at any time by using the “unsubscribe” link in any emails. In relation to how Chambers uses such data, please see Chambers’ privacy policy. Other than sharing personal data with Chambers as described above, I will not share your information with any other third party for marketing purposes.

How to make a complaint?

The GDPR also gives you the right to lodge a complaint with the Information Commissioners’ Office if you are in the UK, or with the supervisory authority of the Member State where you work, normally live or where the alleged infringement of data protection laws occurred. The Information Commissioner’s Office can be contacted at http://ico.org.uk/concerns/

Future Processing

I do not intend to process your personal information except for the reasons and purposes stated within this privacy notice. If this changes, this privacy notice will be amended and placed on Chambers website. 

Changes to this privacy notice

This privacy notice was published on 25 May 2018 and last updated on 22 May 2018. I may change this policy from time to time. When I do it will be placed on Chambers website. 

Contact Details

If you have any questions about this privacy notice or the information I hold about you, please contact me or my clerks.  The best way to contact me is to write to me at my Chambers address (33 Bedford Row, London, WC1R 4JH) or contact my clerks by email at clerks@33bedfordrow.co.uk or by telephone at  +44 (0) 20 7242 6476.

Professional Admissions

Hammad is admitted as a full member of the Chartered Institute of Export and International Trade