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UK

Matheu Smith

Solicitor

England & Wales

020 3319 3700

matheu.smith@keystonelaw.co.uk

For more than 20 years Matheu has specialised in dealing with disputes concerning tax and duties.

He will manage and control the litigation process, gather and prepare the client’s evidence and to analyse the opponent’s evidence, tailoring his role to what is needed in each case to bring a case to trial.  He has considerable experience of dealing with HMRC’s approach to settlement and ADR.  He will make the most of a client’s in-house capabilities and works collaboratively with other professional advisors, such as a client’s accountants and tax counsel.

Matheu acts for private clients and businesses of all sizes from a broad range of sectors including IT and software, mechanical engineering, hospitality, food producers, pension providers, entertainment, aviation, professional sport, outsourcing, and natural resources.

In 2024 he was appointed as a Fee-paid Judge of the First-tier Tribunal, assigned to the Tax Chamber.

Expertise

Matheu advises on all aspects of tax and duties disputes, including statutory appeals, HMRC enquiries, ADR processes, Insolvency Act proceedings, and professional negligence claims concerning tax advice.

Experience

  • Advised on the statutory appeal processes for all direct and indirect taxes and customs duties, including proceedings before First-tier and Upper Tribunals and the conventional courts.
  • Dealt with disputes concerning R&D tax credit claims.
  • Dealt with disputes arising from film investment schemes, EBT schemes, contractor schemes, and SDLT schemes.
  • Resolved IHT-related disputes, including Business Relief issues.
  • Dealt with disputes about the scope of various VAT exemptions, such as that for financial services.
  • Acted in VAT disputes relating to the zero-rating of food and beverages.
  • Dealt with the highly complex MITC fraud cases and other cases turning on the allegation that the client “knew or should have known” it was participating in transactions connected with fraud perpetrated by others in sectors as diverse as office supplies, vehicle sales and employment agencies.
  • Acted in customs duty and import VAT disputes, including valuations, tariff classifications, origin disputes, customs warehousing breaches, and export controls.
  • Dealt with excise duty disputes concerning wine producers and brewers.
  • Acted in disputes concerning HMRC penalties, including personal liability notices issued to company officers.
  • Dealt with claims by liquidators against individuals connected with failed companies owing HMRC debts, including unlawful trading, fraudulent trading, and breach of fiduciary duties.
  • Guided clients through HMRC’s unique approach to ADR and settlement.
  • Assisted with HMRC enquiries, clearance applications, and dispute avoidance strategies.

 

Recognition

Member of the VAT Practitioners Group (VPG)

Matheu qualified as a solicitor in 1999, and as a solicitor advocate in 2011. Prior to joining Keystone Law in 2008, he worked at the following firms:

  • The Khan Partnership
  • DLA Piper
  • Nelsons