James Abernethy

Tax and Duties

James regularly appears before the First-Tier Tribunal (Tax Chamber). He is also instructed in tax-related proceedings before the Administrative Court and on appeals to the Upper Tribunal and Court of Appeal.

Recent instructions include matters involving: 

• Employment-related loans and disguised renumeration
• The Kittel principle & associated penalties
• VAT deregistration under the Ablessio principle
• The Construction Industry Scheme
• Zero-rating and the VAT classification of patient transport services
• Best judgement assessments and statutory time limits
• Landfill tax
• The application of extra-statutory concessions
• The tariff-rate quota on steel goods
• The revaluation of imported goods and the liability of representatives for customs duty and import VAT demanded after clearance
• Film partnership schemes
• Excise duty and the seizure and restoration of goods
• The publication of information under section 86 of the Finance Act 2022;
• Senior Accounting Officer penalties
• Outward processing relief
• Transfer of residence tax relief

Recent cases include: 

R (oao) Thomas Holdings Limited & Ors v HMRC [2025] EWHC 1660 (Admin), [2025] STC 1291 (led by Eleni Mitrophanous KC and Joanna Vicary)

A judicial review concerning the application of the Misrepresentation and Misunderstanding Extra-Statutory Concessions to Amusement Machine Licence Duty assessments.

Fatima Jewellers Limited v HMRC [2023] UKFTT 889 (TC)

An appeal concerning £1.4M of customs duty and import VAT demanded in respect of the importation of gold jewellery. Issues included: the availability of outward processing relief, domestic and EU principles of legitimate expectation and the FTT’s jurisdiction to consider them, and the remission of customs duty.

Burton Skip Hire v HMRC [2025] UKFTT 1113 (TC)

A case management decision arising in an appeal against an assessment to Landfill Tax. The FTT held that it was not permissible to exhibit documents to witness statements unless they had either been included in a parties’ list of documents or the Tribunal had granted permission for them to be relied upon.

Preferred Tubes Limited v HMRC [2025] UKFTT 524 (TC); Mercium Limited v HMRC [2024] UKFTT 1102 (TC); Janch Limited v HMRC [2023] UKFTT 990 (TC); Sims Group UK Ltd v HMRC [2024] UKFTT 194 (TC); Amir v HMRC [2024] UKFTT 589 (TC).

Various applications for permission to make a late appeal arising in cases involving the revaluation of undervalued imported goods, the tariff-rate quota on steel goods, and a decision that an appellant was not a fit and proper person for the purposes of regulation 29B of the Customs (Import Duty) (EU Exit) Regulations 2018.

Property

James is an experienced property barrister. He regularly appears in property disputes before the County Court, the Business and Property Courts, and the Property Chamber of the First Tier Tribunal. He also has a busy advisory practice and often represents clients at mediation.

Recent instructions include matters involving: 

• Boundary disputes;
• Restrictive covenants;
• Rights of way, easements and riparian rights;
• Adverse possession;
• Alteration and rectification of the register;
• Nuisance claims;
• Co-ownership disputes;
• Forfeiture (including claims for wrongful forfeiture and relief from forfeiture);
• The renewal of business tenancies;
• Service charge disputes;
• Leasehold enfranchisement;
• Possession claims;
• Proprietary estoppel;
• Unfair prejudice arising from the management of a mutual housing association.
• Liabilities for the rectification of defective cladding.

Recent cases include: 

Phillips v Sabir [2023] UKFTT 00250 (PC)

An application for first registration on the basis of adverse possession that was opposed by James’s clients. The case turned upon whether activities performed nearby were evidence of possession of a larger area covering that which was subject to the application. The FTT held that they did not, as (i) the land that was the subject of the application was insufficiently clearly defined and (ii) the land that was the subject of the application was clearly distinct from that on which the applicant had performed his acts of user.

[A] v [B] (unreported)

A trial of a neighbour dispute comprising a boundary dispute, allegations of trespass, and allegations of harassment. The Judge accepted James’s submissions on the location of the boundary, departing from the opinion that had been expressed by the Single Joint Expert. The allegations that had been made against James’s clients were dismissed and costs ordered to be paid on the indemnity basis.

[C] v [D] County Council (unreported)

A trial concerning a private right of way along a former public highway which lies next to a reservoir. The case turned upon the proper construction of a deed of release, the position of the boundaries to a new public highway, and the appropriate relief in circumstances where the local authority contended that the use of the way risked causing damage to the reservoir. Ultimately, the Judge accepted James’s submissions and granted injunctive relief to restore the Claimant’s use of the way.

[E] v [F] (unreported)

A proprietary estoppel claim arising from bank transfers that had been made from one partner to another during their relationship. James advised and represented the Claimant throughout the litigation. The Judge accepted her account that the transfers had been made by way of loan, and on the promise that the Claimant would be repaid on the impending sale of the Defendant’s property. The Claimant was granted an equitable charge over the Defendant’s property, an order for its sale, and a direction that she should be repaid from the proceeds.

Probate, Estates and Trusts

James has a busy traditional chancery practice. He advises on and acts in disputes related to wills, trusts, inheritance, proprietary estoppel, and equitable remedies.  

Recent instructions include matters involving: 

•     The validity of wills;
•     The removal of trustees and executors;
•     Applications for Benjamin and Beddoe orders;
•     Domicile and other conflict of laws issues arising in the administration of an ex-pat’s estate.
•     Claims under the Inheritance (Family and Dependants) Act 1975;
•     Applications for an account (including on the footing of wilful default);
•     Conflicts of interest and the self-dealing rule;
•     Claims of breach of duty by executors and trustees;
•     Summons and subpoenas under the Non-Contentious Probate Rules;
•     Mutual wills; and
•     Proprietary estoppel.

Recent cases include:

[G] v [H] (unreported), County Court at Manchester

A four-day trial before HHJ Khan in Manchester for relief concerning the lifetime transfer of the deceased’s property in part exchange for new property purchased in the name of his nephew. The Claimants, who were represented by James and included the administrator of the deceased’s estate, alleged that the deceased had lacked capacity or had been unduly influenced by his nephew. Their claim was successful, and the Defendants found to hold the traced proceeds of the deceased’s property on trust for his estate.

[I] v [J] (unreported), Business and Property Courts in Newcastle

An application for an interim injunction requiring an executor to transfer estate funds to the applicants’ solicitors and prohibiting him from otherwise dealing with estate assets pending the determination of an application for his removal and replacement. The executor resided outside of the jurisdiction. The Court was persuaded to authorise alternative service of the application by a means other than those permitted under the Hague Convention and made the interim injunctions sought. The underlying claim promptly settled.

[X] v [Y] (unreported), Business and Property Courts in Newcastle

A contested probate claim raising issues of capacity and undue influence. Settled shortly before trial after recordings were obtained from a witness-summonsed solicitor who had seen the deceased shortly before he executed the contested will.

In the Estate of [Z] (unreported), Business and Property Courts of England and Wales

Applications made in the administration of a large estate complicated by the deceased’s deliberate breach of a mutual wills agreement by lifetime dispositions and the terms of his last will. An issue of construction fell for determination by the Court, and Beddoe and Benjamin orders were sought as to the proper administration and distribution of the estate.

Civil Appeals, Commercial and Insolvency

James is currently instructed to act on behalf of the Secretary of State for the Home Office in several civil appeals against penalties imposed under section 15 of the Immigration, Asylum and Nationality Act 2006 and section 32 of the Immigration and Asylum Act 1999.

James also accepts instructions relating to commercial and company disputes. Recent instructions include matters regarding: the sale of defective goods, supplies of marketing services, civil fraud, and unfair prejudice.

James advises and acts in professional negligence claims against surveyors, solicitors, conveyancers, and accountants.  

James is regularly instructed to act on behalf of HMRC in insolvency proceedings and on behalf of the Secretary of State for Business and Trade in directors’ disqualification matters.

James has experience acting in consumer credit matters including Plevin, irresponsible lending, undisclosed commission, and misrepresentation claims.

Education

BA in Politics, Philosophy and Economics, University of York (First Class)

MA in Continental Philosophy, University of Warwick

LLB, University of Law (First Class)

GDL, University of Law (Distinction)

BPTC, University of Law (Outstanding)

Awards

Inner Temple Major Scholarship

University of Law Platinum Award

University of Law Gold Award

Prescribed Information

James is a practising barrister, who is regulated by the Bar Standards Board. Details of information held by the BSB about James can be found here.

James’s clerks will happily provide no obligation quotations for all legal services that he provides. Their contact details can be found here.  James usually undertakes Court work for an fixed fee, agreed in advance. Conferences, advisory and drafting work are most commonly charged at an hourly rate although fixed fees are available. James will typically return paperwork within 14 days, however professional commitments, complexity and volume of documentation can affect these approximate timescales.