Hartley Foster
Hartley Foster
Called in 1997

Hartley is a seasoned advocate and advisor, he has appeared both as sole counsel and as part of larger teams across a broad range of cases.

His practice focuses on contentious tax matters, covering both direct and indirect tax, including customs duties. Hartley regularly acts in tax appeals before the tribunals and higher courts, as well as in judicial review proceedings and professional negligence claims related to tax (both claimant and defence work). He has appeared in over 60 reported tax cases, including four in the House of Lords/Supreme Court and five preliminary references to the Court of Justice of the European Union.

Beyond advocacy, Hartley brings extensive experience in managing high-stakes tax investigations. He frequently advises individuals and corporate clients facing criminal or quasi-criminal investigations by HM Revenue & Customs.

In addition to his work at the Bar, Hartley has held senior roles establishing and leading specialist tax disputes practices at three major City law firms. Under his leadership, these teams earned recognition as finalists or winners in the Taxation Awards, including “Best Tax Team in a Law Firm” and “Best Tax Disputes/Investigations Team.”

Associate Member

Instructing Us

Ranked in Chambers & Partners and recommended in Legal 500 for Contentious Tax for over 15 years.

Recently published comments include:

  • “The immensely experienced Hartley Foster is heralded by sources as an incredibly safe pair of hands. He is well known for handling HMRC enquiries and negotiations.”
  • “He tries to identify new and helpful arguments.”
  • “He is a very considered and experienced lawyer.”
  • A “brilliant tactician, and extremely diligent and committed.”
  • “Hartley Foster is an exceptional lawyer and advises major corporates on heavy hitting tax investigations of the day. He knows the landscape well, is a extremely skilled negotiator who gets results for his clients. Definitely someone who you want on your side when faced with complex tax litigation.”
  • Invamed Group Ltd v HMRC (C-198/15) [2020] EWCA Civ 243
    The Court of Appeal held that the electric mobility scooters in issue were correctly classified as “carriages for disabled persons” (thereby attracting a zero import duty).
  • Higgins v HMRC [2019] STC 2312
    The case concerned the meaning of the “period of ownership” in s.222, Taxation of Chargeable Gains Act 1992 in relation to principal private residence relief. The Court of Appeal upheld the taxpayer’s appeal against the decision of the Upper Tribunal that imposed a CGT liability by reference to the period between exchange and completion, noting that “the fact that the construction of the provisions that HMRC favour would rarely entitle ordinary home-owners to full relief from CGT strongly suggests that the construction is incorrect.”
  • R, on the application of Vacation Rentals (UK) Ltd v HMRC [2019] STC 251
    The Upper Tribunal held that the taxpayer had a legitimate expectation that its supplies of card handling services would be exempt from VAT in accordance with HMRC’s published guidance (Business Brief 18/06). It rejected HMRC’s argument that, as the company was a “very sophisticated taxpayer”, it could not be expected to rely on HMRC’s published guidance.
  • R, on the application of Prudential plc v Special Commissioner of Income Tax [2013] 2 AC 185
    The Supreme Court addressed the questions whether legal advice privilege extends, or should be extended so as to apply, to legal advice that is given by someone other than a member of the legal profession. Its answers were “no”.
  • Countrywide Estate Agents FS Ltd v HMRC [2012] STC 511
    The Upper Tribunal held that receipt of a lump sum in return for an exclusivity agreement was an income receipt, rather than being capital in nature, and, accordingly, should be subject to corporation tax.
  • HMRC v Halcyon Films LLP [2010] STC 1125; HMRC v Micro Fusion LLP [2010] STC 1541
    The Court of Appeal held that the statutory film tax reliefs were available to the partnerships in relation to the leasing and further sub-leasing of the film Mrs Henderson Presents.
  • Re An Application by HMRC to serve a Section 20 Notice on a Financial Institution [2007] STC (SCD) 202; [2007] STC (SCD) 208; [2007] STC (SCD) 216; [2007] STC (SCD) 222
    HMRC sought information and documents from banks and financial institutions relating to customers with UK addresses and non-UK bank accounts or credit cards associated with non-UK banks accounts, to assist in relation to its Offshore Disclosure Facility. The Special Commissioner held that there was sufficient evidence to conclude that this ‘class’ of taxpayers was in default and that that had led to serious prejudice to the proper collection of tax.
  • RCI Europe v The Commissioners for Her Majesty’s Revenue and Customs (Case C-37/08) [2009] STC 2407
    The CJEU held that RCI’s services to its members in relation to exchanges of timeshare interests were so closely connected to land that they fell within the special rule in Article 9(2)a of the Sixth Directive (now Article 45 of the Principal VAT Directive), with the consequence that the place of supply was where the member held his underlying timeshare interest, and not, as the UK contended where the supplier belongs (by reason of the general rule in Article 9(1) applying).
  • R, on the application of Browallia Cal, v City of London General Commissioners [2004] STC 296
    The Administrative Court held that s.49(1), Taxes Management Act 1970 bestowed on the General Commissioners a discretion ‘at large’ when considering an application to extend time for lodging an appeal.
  • Halifax plc v Davidson [2000] STC (SCD) 251; Woolwich plc v Davidson [2000] STC (SCD) 302; Northern Rock plc v Thorpe [2000] STC (SCD) 317; Alliance & Leicester plc v Hamer [2000] STC (SCD) 332
    The Special Commissioners allowed the 4 building societies, when calculating their profits, to deduct the expenditure incurred by converting to banks (which amounts had been disallowed on the bases that they were capital in nature (cf. s.74(1)(f), Income and Corporation Taxes Act 1988) and were not incurred “wholly and exclusively” for the purposes of the trade, as required by s.74(1)(a)).
  • “Human Rights and Direct Taxes”, Division A1.5 of Simon’s Taxes
  • “Administrative Machinery”, “VAT – the foundations”, “VAT – UK provisions”, “VAT on property”,
  • “Practical application of VAT”, “The Impact of EU Law”, Revenue Law; Principles and Practice (21st to 39th editions)
  • “Disclosure of Tax Avoidance Schemes”, Law and Regulation of Tax Professionals
  • “HMRC’s Information Powers” and “Tax Appeals”, HMRC Investigations Handbook
  • “VAT on costs”, Lexis PSL
  • “HMRC’s Information Powers”, PLC Tax
  • Regular contributions to periodicals, particularly Tax Journal (over 30 articles published).
  • Partner and Head of Tax Disputes, Fieldfisher LLP (April 2012 to March 2021)
  • Partner and Head of Tax Disputes, Olswang LLP (June 2009 to April 2012)
  • Partner and Head of Tax Disputes, DLA Piper LLP (September 2004 to June 2009)
  • Barrister, KLegal LLP (renamed McGrigors LLP) (May 2001 to September 2004)
  • Barrister, Clifford Chance LLP (April 1999 to May 2001)
  • Regular contributions to periodicals, particularly Tax Journal (over 30 articles published).
  • International Sub-Committee of the Law Society
  • Revenue Bar Association
  • VAT Practitioners’ Group
  • Lifetime Fellow Royal Society of Arts