Introduction
A leading practitioner with over 30 years’ experience, James is one of most highly sought-after barristers in the fields of health and safety issues, inquests, environmental and revenue enforcement. Across this unique mix of specialisms, James remains one of the most highly ranked practitioners in the country – by both legal directories (Band 1, Chambers & Partners, 2025; Tier 1 Leading Junior, Legal 500, 2025) and is instructed by some of the most noted and high-profile public and private organisations in the UK, for their most complex issues.. He is a ‘go to’ barrister for the Health and Safety Executive, Her Majesty’s Revenue and Customs (HMRC), various local authorities and leading private businesses.
Clients and instructing solicitors regularly comment that James is ‘truly excellent’, that his ability to ‘miss nothing and be on top of everything’ is invaluable and that his ‘commitment to hard work’ coupled with his ‘extremely dependable’ nature means that they turn to him time and again. Given his leading status, profile and experience, James’s current practice almost exclusively concerns cases of the utmost complexity, consequence and severity. Over recent years, James has been in particularly high demand for cases involving significant reputational risks, where there is a risk to the public at large or where novel or precedent-setting issues are considered, whether in health and safety, inquests, environmental or tax law.
James’ practice spans the civil and criminal courts and, as may be properly expected, James is a highly experienced appellate advocate. He is frequently instructed on judicial review matters, as well as cases in the Court of Appeal.
James has a rare double accreditation when it comes to work in his specialist areas. He was appointed as a member of the Attorney-General’s Panel of Prosecution Advocates in 1998 and has been an “A” panel member of its successor, the List of Specialist Regulatory Advocates in Health and Safety and Environmental Law, since 2012. In addition, James is on the “A” list of the Attorney-General’s Panel of Civil Counsel, having been a panel member since 1996.
Health & Safety and Environmental Law
James has extensive expertise gained over 20 years of the most serious Health and Safety prosecutions. He appears regularly in the Crown Court in fatal accident cases and those involving risks to the public at large. He is equally comfortable acting for the prosecution or defence in the most complex matters. James’ cases tend to be multi-day cases requiring him to leverage his encyclopedic knowledge of health and safety laws, rules and regulations, his appetite for assimilating and dissecting volumes of evidence and his tactful, yet effective ability to handle and support witnesses of all types.
An eminent Crown Court advocate, James is also an experienced appellate advocate having appeared in significant cases such as R v Exolum [2024] EWCA Crim 947 and R v John Bruce 2021 EWCA Crim 1896. In addition, owing to his extensive expertise of legislation, practice and procedure, James gives regular presentations and seminars in Health and Safety, environmental law and coronial law.
James’ practice encompasses complex environmental work and his recent cases have involved large scale water or air pollution issues. As example, James has prosecuted statutory undertakings such as Severn Trent Water and Yorkshire Water.
James is both a member of the ‘A’ list of the Panel of Specialist Regulatory Advocates for prosecution work, whilst also being on the ‘A’ list for the Attorney-General’s Civil Panel of Counsel. That relatively unusual double achievement, which James has held for 13 years, demonstrates James’ expertise in both criminal and civil cases alike.
A snapshot of James’ extensive health and safety and environmental experience includes:
- Ongoing HSE Prosecutions (2025) – James is currently instructed by the HSE in several fatal accident prosecutions including the ongoing prosecutions of Tata Chemicals Europe, Bertschi UK Ltd and Claydon Horse Exercisers;
- HSE v McHale Engineering Limted (2024) – Prosecution of the agricultural machinery manufacturer in connection with a traumatic amputation incident on a round baler;
- Operation Lord (2024) – James was instructed by the EA to lead the prosecution of 13 defendants for the operation of an illegal landfill site in All defendants convicted;
- R(HSE) v Exolum Pipeline System (2023) – James successfully prosecuted this company for the unsafe excavation of a pressurized pipeline leaking petrol;
- R(HSE) v Inco Contracts Ltd & Prestige Security Installations (2023) – Fatal accident trial re fall from height on construction site;
- R(HSE ) v RJ Lifts Limited (2023) – Fatal crushing accident caused by moving lift;
- R(EA) v International Paints Ltd (2022) – James undertook the successful prosecution at trial of this Akzo Nobel subsidiary for release of toxic chemicals into Yealm Estuary;
- R (HSE) v Costain Ltd and others (2022) –Trial arising from fatal accident to construction worker on the M1.
- R (EA) v Yorkshire Water and Severn Trent Water (2021 – to date) – James has conducted several prosecutions for environmental pollution by Water companies
- HSE v Cambus Ltd (2019) – James represented a Stagecoach Ltd subsidiary in a fatal accident prosecution and led a three-counsel team in a 6-week trial at St Albans Crown Court. This involved detailed and contested expert evidence on construction and traffic management;
Inquests and Coronial Matters
An experienced advocate and representative in the Coroner’s Court since the 1990s, James appears regularly at inquests across the UK. James intentionally maintains a balanced coronial matters practice, appearing for a wide range of interested persons at inquests, including insurers, the Health and Safety Executive, other statutory bodies, corporate clients and local authorities. James is a strong believer that the most effective practitioners must maintain a rounded client base, so as to be alert to all of the salient issues, the prevailing legislation and the latest rules of practice and procedure. James is particularly singled out in this arena for his calm demeanour, his ability to support the reasoned flow of a hearing by his expert handling of vulnerable witnesses and for his ability to tactfully and efficiently deal with the most complex, harrowing and serious of cases. He is well-versed in cases involving expert medical evidence
Over the last 6 or 7 years, James has been called upon to advise and represent interested persons in cases of the highest importance and significance. Those cases often involve significant underlying financial exposure to an interested party (in the form of fines or damages from resultant / following litigation), significant reputational risk, a risk of harm to the public at a large, cases that involve multiple fatalities or which otherwise carry serious consequences for an instructing party. James sits as an assistant coroner in Worcestershire and gives seminars on coronial law.
A snapshot of James’ extensive inquest and coronial matters experience includes:
- 2025 – James is acting for Herefordshire CC concerning death of care leaver;
- 2025 – James is instructed by the Maritime and Coastguard Agency on the inquest into the death of an apprentice engineer on a fishing vessel in dock when fire suppression system discharged unexpectedly
- 2024 – Inquest into death of construction worker falling from height in Bristol. James was instructed by the principal contractor, Garvey Construction Ltd;
- 2023 – Inquest into the death of a construction worker crushed by falling blocks. James was instructed by the principal contractor, Piper Homes Ltd;
- 2020 inquest arising from death of a patient – James acted for a facilities management company at the inquest in Gloucester into the death of a pensioner arising from a fall in the grounds of Gloucester Royal Hospital;
- 2019 inquest into the death of Evha Jannath – James acted for the HSE at the inquest into the death of a 11-year-old girl at Drayton Manor Theme Park;
VAT, excise, customs and wider taxation
James is an established indirect tax litigation specialist, with over 15 years’ experience. Many of his cases involve new or challenging points of law and/or have been reported and relied upon subsequently. His practice encompasses VAT and Customs and Excise duties appeals from the Tax Tribunal (Upper and First Tier) to the High Court and Court of Appeal. There are few areas of litigation before the Tribunal which James has not been involved in and he is considered a ‘go to’ barrister by HMRC.
A snapshot of James’ extensive tax and duties experience includes the following reported cases:
- Anglia Ruskin Students Union v HMRC [2025] EWHC 296 (admin) – James was successful for HMRC in resisting this JR Claim concerning VAT on catering at student unions. An important decision on extra-statutory concessions;
- Singleton Birch & anthr v HMRC [2025] UKUT 72 – James led the HMRC team that successfully resisted the appeal against this multimillion pound landfill tax assessment;
- Elphysic & others v HMRC [2024] UKFTT 291 (TC) – Leading HMRC team in ongoing lead cases, concerning mini-umbrella fraud group litigation by 18000 appellants concerning hundreds of millions of pounds worth of assessed tax;
- Mitchell & Bell v HMRC [2023] EWCA Civ 261 – Leading for HMRC in important case on disclosure in tax litigation;
- Cambria Automobiles (South East) v HMRC [2023] UKUT 249 – Successful in resisting appeal for repayment of allegedly overpaid VAT on car sales;
- Lockheed Martin v HMRC [2021] UKFTT448 – James was successful in this sensitive and complex case concerning VAT on radar systems for helicopters;
- Tower Bridge v HMRC [2021] UKUT 30 – Successful in the first contested carbon credit MTIC appeal;
- Aria Technology [2020] – Court of Appeal authority on the requirements for a tax assessment;
- Wakefield College v HMRC [2018] EWCA Civ 952;
- Hammonds of Knutsford Plc v HMRC [2018] EWCA Civ 135;
- European Brand Trading Ltd v HMRC [2016] EWCA Civ 90;
- HMRC v Infinity Distribution Ltd [2016] EWCA Civ 1014;
- N & M Walkingshaw Ltd v HMRC [2015] UKUT 123;
- Why Pay More For Cars v HMRC [2015] UKUT 468;
- Fonecomp Limited v HMRC [2015] EWCA 39 – important authority addressing the phenomenon of “contra-trading” in MTIC fraud;
Working with James
Professional and lay clients alike comment that James is a ‘calm, reasoned’ and ‘hugely efficient practitioner’. He is able to set clients, interested parties and witnesses at ease and, through hard work, a sharp eye for detail and his keen intellect, is able to cut straight to the salient issues of any dispute, inquiry or prosecution. James has the rare ability to combine an extremely personable and ‘down to earth’ nature, with an encyclopedic knowledge of the law and a robust approach to case and witness management. James regularly cross-examines expert medical and other specialist witnesses, drawing attention to often hidden and opaque points in the evidence, buried in the detail.
Professional clients in particular value his ability, despite a busy caseload and regular demand, to be on ‘top of everything’. Not only does James know his brief ‘back to front’, clients have come to rely upon the exceptional quality of his written advice, the calm and persuasive style of his courtroom advocacy and the prompt, efficient way in which he deals with each case.
Appointments and Memberships
‘A’ list of the List of Specialist Regulatory Advocates in Health and Safety and Environmental Law
‘A’ list for the Attorney-General’s Civil Panel of Counsel
Midland Circuit
The Honourable Society of the Inner Temple
Criminal Bar Association
Health and Safety Lawyers Association
Testimonials
James is top-ranked by both legal directories: Band 1, Chambers & Partners, 2025; Tier 1 Leading Junior, Legal 500, 2025.
“A noted junior who is regularly called upon to prosecute and defend complex health and safety matters. He has considerable experience in the handling of fatal accident cases. He is also adept at undertaking inquest work.” Chambers UK 2025
“A highly regarded barrister who is a specialist in indirect taxation. He has acted in a number of cases concerning MTIC fraud. He is adept at acting in public law challenges on taxation issues.” Chambers UK 2025
“He’s very methodical, considered in his approach and prepares well in advance. His cross-examination is excellent and he’s very cool under pressure.” Chambers & Partners 2024
“Jim is an impressive barrister. He has an excellent and calm manner with clients. He always ensures that the lay client fully understands the basis for his advice. He is a team player and works excellently with solicitors and barristers alike. His advocacy in court is thoroughly prepared and well presented.” Legal 500 2023
“James has an excellent bedside manner. He is highly regarded by clients and instructing lawyers and is swift in providing advice.” Chambers & Partners 2023
“James is extremely knowledgeable in this area of law.” Chambers & Partners 2023
“James is intellectually very capable.” Chambers & Partners 2023
“A thoughtful and insightful advocate.” “He’s an effective and hard-working barrister.” “He knows his way around this specialist field very well.” – Chambers UK 2021
“A highly regarded junior who is a specialist in indirect taxation. He has acted in a number of cases concerning MTIC fraud and the seizure and restoration of goods. He is adept at acting in public law challenges on taxation issues.” – Chambers UK 2021
“He is superb.” “He is very measured and very persuasive in what he says.” – Chambers UK 2021
“James Puzey is a strong health and safety prosecutor, with recent work including incidents in theme parks and factories.” – Legal 500 2021
“A careful, considered and effective advocate who always delivers quality work.” – Legal 500 2021
“An excellent lawyer who misses nothing.” – Legal 500 2020
“He is extremely dependable and produces very good work very promptly.” and “He is one of the most popular counsels to use on indirect tax.” – Chambers UK
“He’s excellent. He is on top of everything and is 100% reliable.” – Chambers UK
“He is well regarded for his experience and commitment to hard work.” – Chambers UK
“James is always calm, thorough and hugely efficient; he specialises in clear, concise instructions and always gives us swift responses.” – Chambers UK
Education
LLB, University of Liverpool – 1986 to 1989 – 2:1 (hons)
Bar Vocational Course – Inns of Court School of Law – 1990
