Introduction

Joe specialises in government litigation, local authority enforcement and regulatory offences.

Joe frequently accepts instructions in high value matters of considerable complexity, and his extremely thorough preparation and incisive analysis enables him to distil the essentials of a case from voluminous material.

Since his appointment to the Attorney General’s Regional Panel of Junior Counsel to the Crown in November 2015, Joe has established a strong practice in both tiers of the Tax Tribunal covering a wide range of VAT and customs and excise duties matters. As both led junior and sole junior, Joe has considerable experience of MTIC fraud involving various commodities, directors’ personal liability notices, and civil evasion penalties.

Joe is regularly instructed in matters concerning trading standards and consumer protection, licensing, environmental, and fraud offences, and has expertise in the licensing of houses in multiple occupation, appearing in both the criminal courts and the First-tier Tribunal (Property Chamber). He is also instructed to act in confiscation proceedings following conviction and has expertise in all issues arising under the Proceeds of Crime Act 2002 regime.

In 2019, Joe was appointed to the List of Specialist Regulatory Advocates in Health and Safety and Environmental Law (List B).

Joe also regularly advises The Office of Qualifications and Examinations Regulation (Ofqual) in respect of complaints and regulatory action.


Fraud, Business and Financial Crime

Joe has considerable experience of dealing with cases concerning allegations of fraud. Building upon his early extensive experience of (civil) motor insurance fraud, Joe has had recent conduct of proceedings seeking committal for contempt of court following a wholly fraudulent claim seeking damages for personal injury (West Midlands Travel Ltd v Joseph-Allen (QBD)).Through his work for HMRC, Joe has developed considerable expertise in cases where detailed financial records are relied upon to substantiate allegations of fraud. His meticulous approach is well suited to complex and paper-heavy cases.

Joe has prosecuted and defended in cases involving fraudulent applications for state benefits, under both the Social Security Administration Act 1992 and the Fraud Act 2006. He has experience of social housing fraud, having been instructed in the first prosecution brought by Birmingham City Council relating to a fraudulent ‘Right to Buy’ application.

Joe is one of a small number of expert Counsel instructed nationally in cases focussing on the activities of ‘loan sharks,’ acting on instruction from the National Illegal Money Lending Team. These cases concern offences under the Consumer Credit Act 1974 / Financial Services and Markets Act 2000, together with money laundering offences.


Trading Standards, Consumer Protection & Food Safety

Joe regularly receives instructions from local authorities to prosecute offences relating to counterfeit goods (Trade Marks Act 1994), improperly hallmarked jewellery (Hallmarking Act 1973), rogue builders (Consumer Protection from Unfair Trading Regulations 2008), food hygiene (Food Safety and Hygiene (England) Regulations 2013), unlawful eviction (Protection from Eviction Act 1977), the sale of unsafe cosmetics and toys (Cosmetic Products (Safety) Regulations 2008), fly-tipping and relating environmental offences (Environmental Protection Act 1990), illicit tobacco (Tobacco and Related Products Regulations 2016), and licensing offences (Licensing Act 2003).

Joe was recently lead junior in a high profile, multi-defendant prosecution brought by Birmingham City Council involving a complicated conspiracy to make and supply under-carat gold jewellery. Other notable cases have involved the fraudulent sale of meat falsely labelled as ‘Halal,’ the marketing of large quantities of fake sportswear, the advertising of fraudulent holiday schemes, the on-line sale of illegal computer modification chips (Copyright Designs and Patents Act 1988). Joe often acts in cases relating to alleged poor hygiene conditions maintained in food businesses, including cases of alleged pest infestation.

Joe is one of a small number of expert Counsel instructed nationally in cases focussing on the activities of ‘loan sharks,’ acting on instruction from the National Illegal Money Lending Team. He is frequently instructed in high value confiscation proceedings following conviction, most commonly where criminal lifestyle is alleged or where arguments relating to the lifting of the corporate veil are engaged.

Joe has received instructions from those accused of offences of the types listed above, including environmental offences in the field of agriculture, and allegations of fraud.


VAT & Excise

Prior to his appointment to the Attorney General’s Regional Panel of Junior Counsel to the Crown in November 2015, Joe had already gained significant experience in indirect tax matters. In 2012, he was led junior in an historic ‘Fleming’ appeal brought by an international motor vehicle manufacturer. The appeal of the First-Tier Tribunal’s decision was subsequently considered in the Upper Tribunal (Tax and Chancery) in Revenue and Customs Commissioners –v- General Motors (UK) Ltd [2015] UKUT 605 (TCC).

Throughout 2014, Joseph was led junior acting on behalf of HMRC in two large MTIC cases: Imenex UK Ltd –v- Revenue and Customs Commissioners [2015] UKFTT 102 (TC); and Changtel Solutions UK Limited (formerly Enta Technologies Limited) -v- HMRC [2016] UKFTT 474 (TC)(an input tax denial of more than £20 million). Joe was also instructed in the related case of Changtel Solutions UK Limited (formerly Enta Technologies Limited) & Mr Jason Tsai -v- HMRC [2016] UKFTT 399 (TCC), an appeal against a decision to issue a personal liability notice to the company director pursuant to Schedule 24 Finance Act 2007, and recently successfully resisted an application for permission to appeal to the Upper Tribunal. Joe’s experience of MTIC extends into the motor trade, being led junior for HMRC in Taylors Service Centres Limited -v- Revenue and Customs Commissioners [2018] UKFTT 474 (TC); [2018] S.T.I. 1771, which included a significant application of the Mecsek principle to the fraudulent export of vehicles, and Brady (t/a Gregory Brady Motors) v Revenue and Customs Commissioners [2018] UKFTT 643 (TC); [2018] 10 WLUK 548. Joe is presently instructed in Kittel appeals relating to the sale of VOIP calls, soft drinks, and the motor trade.

Since his appointment, Joe successfully represented HMRC in an appeal relating to the correct interpretation of the exemption from VAT of charitable fundraisers in the context of the activities of students’ unions: Loughborough Students’ Union -v- Revenue and Customs Commissioners [2018] UKFTT 357 (TC); [2018] S.T.I. 1471. Joe also successfully resisted an appeal to the Upper Tribunal on the correct interpretation of supplies ‘closely related to’ education: Loughborough Students Union v Revenue and Customs Commissioners [2018] UKUT 343 (TCC); [2018] 10 WLUK 464. He also acted for HMRC in the Upper Tribunal case of Rasul -v- Revenue and Customs Commissioners [2017] UKUT 357 (TCC); [2017] S.T.C. 2261; [2017] B.V.C. 529; [2017] S.T.I. 2099, an important decision on time limits for making VAT assessments.

Joe has experience of civil evasion penalties, classification cases, and appeals against decisions under the Money Laundering Regulations (Munatsi Logistics Ltd v Revenue and Customs Commissioners [2017] UKFTT 617 (TC); [2017] Lloyd’s Rep. F.C. 549), Alcohol Wholesaler Registration Scheme (Crafty Leopard Brewing Co Ltd v The Commissioners for Her Majesty’s Revenue & Customs [2018] UKFTT 0365 (TC)) and the Warehousekeepers and Owners of Warehoused Goods Regulations. Joe has provided training on The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 and remains instructed in several appeals where issues arising thereunder are raised.


Licensing

Joe has special expertise relating to the licensing of houses in multiple occupation, including the prosecution of offences under the Housing Act 2004 and The Management of Houses in Multiple Occupation (England) Regulations 2006, and providing representation in the First-tier Tribunal (Property Chamber). Joe has delivered training to officers and lawyers in this field.

Joe has detailed knowledge of the licensing of hackney carriages and private hire vehicles. He has conduct of numerous appeals by persons aggrieved by decisions of licensing authorities and has also prosecuted for taxi-related offences including offences under the Equality Act 2010. Joe has acted in appeals relating to licence holders accused of sexual misconduct, disability discrimination and driving offences. Joe has developing experience of liquor licensing, appearing in both the Magistrates’ Court and as lawyer to the licensing sub-committee.


Environmental

In 2019, Joe was appointed to the List of Specialist Regulatory Advocates in Health and Safety and Environmental Law (List B).

Joe has significant experience with cases concerning alleged breaches of the Environmental Protection Act 1990 both by individuals and companies. He has provided general advice on the duties of waste collection authorities to clear waste within their district. This concerned charging for the collection of certain items of household waste (under The Controlled Waste (England and Wales) Regulations 2012), the implementation of restrictions on the amount of waste that must be collected, and enforcement generally. Joe has also advised on offences under the Animal By-Products (Enforcement) (England) Regulations 2013.

Joe has represented those accused of offences relating to the mis-management of farmland contrary to the Environmental Permitting (England and Wales) Regulations 2010; the unlawful abstraction of water contrary to the Water Resources Act 1991; the improper storage of slurry contrary to the Water Resources (Control of Pollution) (Silage, Slurry and Agricultural Fuel Oil) (England) Regulations 2010; and breaches of the Nitrate Pollution Prevention Regulations 2008.


Restraint and Confiscation

In light of his experience of dealing with fraud, illegal money lending, and counterfeiting cases, Joe is frequently instructed in high value confiscation proceedings following conviction, most commonly where criminal lifestyle is alleged or where arguments relating to the lifting of the corporate veil are engaged. Joe also has experience conducting cash forfeiture proceedings.


Inquests & Coronial

Joseph has appeared at Inquests to represent the interests of companies and individuals in the context of workplace fatalities and road traffic accidents.

Education

LLB (Nottingham) Upper Second Class
MPhil (Birmingham) Playwriting Studies
BVC (City Law School) Outstanding

Appointments and Memberships

Attorney General’s Regional Panel of Junior Counsel to the Crown