Martin is a specialist tax litigation and disputes practitioner who represents corporate clients across a variety of industry sectors and specialises in cases involving VAT, Excise Duties and Customs Duties. He frequently advises on complex indirect tax cases and fraud cases, and particularly ”means of knowledge” (also known as ‘Kittel’) cases where HMRC attempt to recover lost tax from others who were not involved in fraud but nevertheless could have known of its existence. At Cirrlar Summit he will be discussing the implications of the marginal  VAT system in the procurement of used devices