Jeremy Burrows Email & Phone Number

Coventry

After 25 years as a practising solicitor, I have taken early retirement and am now training to be a teacher at the University of Warwick

Bush House, Strand, London Wc2B 4Rd

The Enforcement & Insolvency team of HM Revenue & Customs Solicitor's Office supports HMRC's tax enforcement effort. It is a litigation team (although when I first joined, it was a mixed litigation and advisory team) dealing with contested insolvency litigation (opposed petitions; cross-claims; IVA and CVA challenges on the grounds of material irregularities; applications for annulment of bankruptcy; company restoration and "double-barrelled orders"​); other enforcement litigation (freezing orders; provisional liquidation orders; Orders for Sale; phoenixism and Company Director Disqualification Act litigation; cash forfeiture); and other litigation arising out of HMRC's enforcement efforts (Judicial Review claims against HMRC, injunctions, and writ actions brought either as stand-alone claims or brought in order to disrupt other enforcement actions such as bankruptcy or winding up petitions).As a senior lawyer, I was responsible for litigating the most difficult and heavyweight cases, including those with a considerable newsworthiness or potential for reputational impact. The work was often high-pressured and fast moving, and required rapid response and snap decision-making; obtaining instructions and drafting legal papers at tempo.As deputy team leader I was involved in the management of the team, which consisted of some 14 lawyers (the exact number fluctuated from time to time) comprising both established civil servants and agency lawyers, as well as (usually) a legal trainee; and I had sole management responsibility in my team leader's absence.I was also involved in the in-house legal trainee programme, delivering a number of training sessions, but particularly one on Judicial Review litigation which was so well received that it was opened up to all Government Legal Service legal trainees.A recently retired senior client within HMRC's Debt Management and Banking directorate said that I was "the lawyer he would most want on his side in a difficult case".

Somerset House And Bush House

In this post I was part of an integrated team providing a holistic legal service supporting all aspects of the work of the Valuation Office Agency (save for employment law work, which was handled by a different team in the office).The team undertook both litigation and advisory work relating to valuation, assessment and listing for the purposes of Non-Domestic Rates and the Council Tax (collection and enforcement were the responsibility of the Rating Authorities and Billing Authorities, not the VOA); real property valuation for the purposes of Capital Gains Tax and Inheritance Tax, and other capital valuation work undertaken by the VOA; Judicial Reviews of the operational and policy decisions taken by the VOA; writ actions brought against the VOA, and operational legal advice to the VOA in repsect of the whole range of their activities.As a Senior Lawyer I was expected to take on the most complex and heavyweight cases, and I developed deep specialisms in rating exemptions (particularly the agricultural and religious exemptions); the domestic / non-domestic borderline; the rating of incorporeal hereditaments; the Council Tax; and capital valuation. I conducted litigation in the Valuation Tribunals, the Lands Tribunal, the High Court (especially the Administrative Court), the Court of Appeal and the County Courts. I was also expected to undertake my own advocacy in suitable cases, and appeared regularly as advocate in the Valuation Tribunals, before the Lands Tribunal (both the Registrar on interlocutory matters, and the Members and President on interlocutory and substantive appeals); and before High Court Masters and County Court district judges. As Deputy Team Leader I was involved in the management of the team (which typically comprised 6 or 7 lawyers and 3 support staff), having sole responsibility for team management in my team leader's absence. I was also responsible for the development of legal trainees and the induction of new lawyers into the team.

I held a number of posts in the Association of Revenue & Customs (formerly the Union of Senior Revenue Officials; before that the Association of Her Majesty's Inspectors of Taxes and Senior Revenue Officials), which is the section of the FDA representing members in HMRC.I was more or less continuously on the national committee, including a spell as an Officer. I was also a Whitley Commitee representative in the Solicitor's Office, the Consultation Representative for ARC Legal & Governance, and the acting Centre Secretary for ARC Legal & Governance. I was a Union Health & Safety Representative, an accredited Personal Caseworker, and a member of the FDA Rules Tribunal.I have been responsible for union / management consultations from the Union side in HMRC Solicitor's Office, dealing with the Solicitor (head of office) on a wide range of consultation matters under three different Solicitors. I have been involved in national level negotiations, especially on Health & Safety matters. I was responsible for the complete overhaul and rewriting of the union's rules, which had become impossible to understand follow a century of ad-hoc tinkering and amendment. The end product was a set of rules fit for the 21st century, which are much more user-friendly and comprehensible than that which we had before. I was a regular assessor at the FDA development centres - events modelled on the Fast Stream assessment centre as development events for those from under-represented groups. I have provided personal representation to a wide number of indvidual union members in their dealings with the department, in matters including performance evaluation disputes; personality clashes with their managers; unwelcome team moves; representing a member's interests when an Employment Tribunal claim was brought against the department by one of her direct reports alleging improper management; and disciplinary processes involving allegations of serious misconduct and gross misconduct.

Somerset House

As a more junior lawyer in the Rating and Valuation Team, my work was similar to that which I performed as Senior Lawyer and Deputy Team Leader from 2001 to 2009; but the cases which I was allocated at that time were the more straightforward ones, albeit increasing in complexity as I gained experience.The major task which faced me on joining the team was a backlog of some 60 or more stalled Capital Gains Tax rebasing valuation cases, which needed to be reactivated and actively worked. The whole raft of cases was reallocated to me, and I was required to devise and implement a strategy for getting the litigation back on track. I achieved this, in the course of which I developed a considerable understanding and deep specialism in capital valuation, as I was regularly working with valuation expert witnesses, reviewing their valuation reports, and considering the robustness of their evidence, in consultation with senior valuers from the Valuation Office Agency.

Bush House

During this time I was seconded to work on the Tax Law Rerwrite Project, as part of a multidisciplinary rewrite team (Rewrite Team C) which was tasked with analysing and producing proposals for the simplification of the law relating to Capital Allowances.

Somerset House

The Anti-Avoidance Team was team which undertook both litigation and legal advisory work relating to the various statutory provisions in the tax code for tackling tax avoidance, and the "Ramsay doctrine"​ by which artificial tax avoidance schemes could be challenged under Common Law interpretation principles. This work was complex and demanding, requiring strong powers of legal analysis. The opponents often sought to conceal their true intentions with "smoke and mirrors"​, and would often conduct their litigation in an aggressive manner. Tax avoidance schemes could arise across all areas of the tax code, so it was necessary to gain an understanding of many different areas of the tax code.There was also a considerable amount of "Schedule D overspill"​ work which was handled by the team, and as the most junior lawyer on the team much of this work came to me.I conducted litigation on tax appeals before the General and Special Commissioners, in the section 703 Tribunal, before the High Court on appeals by way of Case Stated and in Judicial Review claims brought against the Inland Revenue, and in the Court of Appeal. I also gained advocacy experience before the General and Special Commissioners. I gained a particular specialist expertise in back-duty investigation cases, in particular "carrot-counting"​ investigations into the accounts and taxable profits of restaurant and similar businesses; and conducted a comparative study of the investigative techniques being employed by the Inland Revenue's tax inspectors and HM Customs & Excise's VAT inspectors. This work led me to propose a number of amendments to the Inland Revenue's Investigation Manual.

Somerset House

This was a probationary grade, held for one year, before being confirmed into civil service Grade 7 upon satisfactory completion of a 12 month probation. My duties were the same as those which I was to undertake for the remainder of my time in the Anti-Avoidance Team, albeit with a higher level of supervision appropriate to a newly-qualified solicitor.

London & Norwich

I spent the first year of my training contract (or Articles, as it was still just about known) in the original Eversheds London office in Gunpowder Square, with 6 month seats in Conveyancing and Agency Litigation. I then returned to the Daynes Hill & Perks offices in Norwich, where I completed two further seats in Tax & Agriculture, and Commercial Property. In my final (Commercial Property) seat, I was a key member of the "Operation Eagle"​ team, investigating title to 1,000 public houses for which the Courage / Grand Metropolitan "pubs for breweries swap" had been a first registration event. Whilst many of these titles were straightforward, large numbers were not. In one or two cases the roots of title were copyhold muniments, and in others the available deeds were far from complete. My work on the project was marked by the award of an engraved crystal goblet.

Postgraduate Certificate In Education, Secondary Mathematics, Yet To Be Awarded

Master’S Degree, Llm In Canon Law (Part-Time Course Of Study)

Dissertation on "Judicial Review and the Church of England"

Post-Graduate Diploma In Ec Law (Part Time Course Of Study)

Law Society Finals

Activities and Societies: Imperial College Ballroom Dancing Team (permitted under IVDA rules as the College of Law had no team of its own)

Ma, Law

Activities and Societies: Chaired the Cambridge University Law Faculty Student Representative Committee, which organized the Cambridge VI.

Vi Form Studies, Maths (A Level & S Level), Physics (A Level), Latin (A Level & S Level). Also Took O Level Drama

Activities and Societies: Student Council member. Boat club (rowing; sculling; coxing). Occasionally acted (badly) in school productions..

O Level Maths, Further Maths, English Lang & Lit, French, Physics, Chemistry, History, Latin, Music

Activities and Societies: Represented the school at athletics, cross-country and rugby. Captain of athletics. Represented the area schools.