Philip Moser KC

Call 1992 / Silk 2012
Education
MA (Cantab), ADR Accredited Mediator
Contact the Clerks

Formidable and highly authoritative as an advocate’ (Chambers, 2013).
Philip Moser QC, joint Head of Chambers, is ranked as a Leading Silk in EU & Competition Law and in
Procurement Law by Legal 500 and Chambers UK as well as in Indirect Tax by Chambers UK.
‘He has a really, really broad understanding of EU law’ (Chambers, 2015) and is recommended
for his ‘in-depth knowledge of black-letter EU sanctions law’ (Legal 500, 2015).
A silk with ‘market leading pedigree’ in public procurement (Who’s Who Legal, 2015).
‘Instructing solicitors rave about Philip Moser QC of Monckton Chambers, whose technical and
forensic analysis of the issues in a case is always spot-on’ (Chambers, 2013). ‘His advocacy is
excellent and he is strategically very sharp’ (Legal 500, 2015).
Philip regularly handles cases in the UK appellate courts and at the CJEU. He also acts as a Mediator
and is listed as a top individual in Commercial Dispute Resolution by Chambers UK. A former
supervisor in EC Law at Robinson College, Cambridge, Philip also edits the European Advocate and
publishes on issues of EU law.
‘Unhesitatingly recommended by sources as a top counsel for European matters’; ‘Very quick at
working out what is needed, he offers advice that is always accurate’; ‘He’s a skilled advocate
with an astute legal mind’ (Chambers, 2014).
Philip Moser QC is also a member of the Northern Ireland Bar.
Recent / Major Cases
Case T-332/15 Ocean Capital Administration and Others v Council (pending), General Court of
the Court of Justice of the European Union (Common Foreign and Security Policy – Iran sanctions –
relisting of 32 “IRISL companies” – application for annulment)
Edenred (Group UK) Limited v Her Majesty’s Treasury and others [2015] UKSC 45, Supreme
Court (Public Procurement – outsourcing contract – Tax Free Childcare – material variation – not
substantial – contract review clauses – Reg. 72 Public Contracts Regulations 2015); Court of
Appeal: [2015] EWCA Civ 326; High Court: [2015] EWHC 90 (QB).
Delaney v Secretary of State for Transport [2015] EWCA Civ 172; [2015] 2 C.M.L.R. 30, Court of
Appeal (Francovich damages against DfT – Uninsured Drivers Agreement – sufficiently serious
breach – damages awarded – appeal dismissed)
Case T 127/09 RENV􀀀 Abdulrahim v Council and Commission, General Court of the Court of
Justice of the European Union, 14 January 2015, ECLI:EU:T:2015:4 (Common Foreign and Security
Policy – sanctions – decision annulled – lack of evidence)
Case C􀀀131/13 Staatssecretaris van Financiën v Schoenimport „Italmoda“ ariano Previti,
European Court of Justice, judgment 18 December 2014, VAT fraud – exemption of intra-
Community supply
Group M UK Ltd v Cabinet Office [2014] EWHC 3863 (TCC) (public procurement – costs) and
[2014] EWHC 3659 (TCC) (public procurement – automatic suspension – urgency – media buying –
American Cyanamid)
NATS (Services) Ltd v Gatwick Airport Ltd [2014] EWHC 3728 (TCC) (public procurement –
amendment – strike-out) and [2014] EWHC 3133 (TCC); (2014) 156 ConLR 177 (Public
procurement – Utilities Contracts Regulations 2006, SI 2006/6 – Automatic suspension of
procedure for award of contract)
Recall Support Services Ltd v Secretary of State for Culture Media and Sport [2014] EWCA
Civ 1370, Court of Appeal; Telecoms – Mobile telephone networks – GSM Gateway – commercial
use restriction – breach of European Union law –Whether judge erring – no
Fern Computer Consultancy Ltd v Intergraph Cadworx & Analysis Solutions Inc [2014] EWHC
2908 (Ch); Conflict of laws – Jurisdiction – Commercial agent – whether claim satisfying CPR Pt 6 –
whether ‘software’ is ‘goods’ – meaning of ‘secondary activity’ – Reg. 17 compensation
Delaney v Secretary of State for Transport [2014] EWHC 1785 (QB); [2014] R.T.R. 25; [2014] 3
C.M.L.R. 32; [2014] Lloyd’s Rep. I.R. 575; [2014] P.I.Q.R. P22; (2014) 164(7610) N.L.J. 18; Motor
insurance – Rights of third parties against insurers – Francovich damages vs DoT – Directive 84/5 –
Directive 72/166/EEC – Directive 90/232/EEC
Emblaze v HMRC [2014] UKFTT 679 (TC); [2014] S.F.T.D. 1133; [2014] S.T.I. 2667; interest on
FTT decisions – s.84(8) VATA – post-2009 cases -Littlewoods – adequate indemnity
Case C-300/12 Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH European Court of Justice,
judgment 16 January 2014; Travel agents – VAT – discounts – intermediaries – effect of ECJ Elida
Gibbs decision
Case T-66/14 Bredenkamp & ors v Commission & Council, pending, action for damages for loss
suffered due to wrongful imposition of EU sanctions
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 (Comm); Banks – investment
advice – duty of care – evaluating witness recollection
Recall Support Services Ltd v Secretary of State for Culture Media and Sport [2013] EWHC
3091 (Ch); Telecommunications – Mobile telephone networks – GSM Gateway – Francovich
damages – breach of EU law(appeal case pending in Court of Appeal).
Ayadi v European Commission (C-183/12 P) European Court of Justice, judgment 6 June
2013; CFSP – Al-Qaida and Taliban sanctions list -Removal of the interested party – Continuing
interest in bringing proceedings
Case C-239/12 P Abdulrahim v Council of the European Union European Court of Justice
(Grand Chamber), judgment 28 May 2013;[2013] 3 C.M.L.R. 41; CFSP – Al-Qaida and Taliban
sanctions list -Removal of the interested party – Continuing interest in bringing proceedings
Norbrook Laboratories Ltd v Carr [2013] EWHC 476 (QB); Unincorporated association –
misconduct – damages – delivery up of documents – costs
Case C􀀀563/11 Forvards V SIA v Valsts ieņēmumu dienests European Court of Justice (Grand
Chamber), order 28 February 2013; VAT – Input tax -refusal to deduction on basis issuer of invoice
relating to those services, or one of his suppliers, acted improperly – EC Council Directive
2006/112, art 273
Honda Motors (Europe) Limited v Revenue and Customs Commissioners, First-tier Tax
Tribunal, Decision 29 January 2013; Customs – CCC – customs duty classification – Combined
Nomenclature – agricultural tractors – ATVs – effect of ECJ Kawasaki decision
Case C􀀀285/11 Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na
izpalnenieto’, European Court of Justice, judgment 6 December 2012; VAT – Input tax -refusal to
deduction on basis issuer of invoice relating to those services, or one of his suppliers, acted
improperly – EC Council Directive 2006/112, art 273
NG International Ltd v Revenue and Customs Commissioners [2012] UKUT 259 (TCC); [2013]
S.T.C. 1; [2012] B.V.C. 1792; [2012] S.T.I. 2459; VAT – Input tax – MTIC fraud – meaning of ‘should
have known’ limb ofKittel test
Joined Cases C-113/10, C-147/10 and C-234/10 Zuckerfabrik Jülich AG v Hauptzollamt
Aachen; British Sugar plc v Rural Payments Agency & ors, European Court of Justice,
judgment 27 September 2012; Common agricultural policy – sugar and isoglucose – calculation of
production levies – retroactive effect of legislation – exchange rate – interest
Joined Cases C􀀀80/11 and C􀀀142/11 Mahagében kft & Dávid v Nemzeti Adó- és Vámhivatal
Észak-alföldi Regionális Adó Főigazgatósága, European Court of Justice, judgment 21 June
2012; [2012] S.T.C. 1934; [2013] C.E.C. 306; [2012] S.T.I. 2733; VAT – Input tax -refusal to
deduction on basis issuer of invoice relating to those services, or one of his suppliers, acted
improperly – EC Council Directive 2006/112, art 273
Emblaze Mobility Solutions Ltd v Revenue and Customs Commissioners [2012] B.V.C. 174;
[2012] S.T.I. 1600; [2012] S.T.I. 3011, (Ch Div); Corporation tax – Equitable set-off – Input tax –
Interest – PAYE – VAT
Case T-306/10 Yusef v European Commission, GCEU, pending; UN sanctions; whether post-
Kadi EU regime lawful; whether applicant can bring action for failure to act
Joined cases C-113/10, C-147/10 and C-234/10 British Sugar & ors, ECJ, judgment, 27
September 2012; Sugar levy; annulled regulation; legality of new regulation; repayment of sums
wrongly levied
Case T-145/09 Bredenkamp and Others v Commission (GCEU, Order, 6 September 2012);
Zimbabwe sanctions; lack of reasons; challenge; listing revoked; no continuing interest
HMRC v Cozens [2012] STC 420 (ChD) Civil procedure – Customs – Freezing injunctions –
Dissipation of assets – Duty of disclosure – Fraudulent evasion of duty
Gateshead Talmudical College v HMRC [2011] STC 1593 (Upper Tribunal) Capital Goods
Scheme – Input/output tax – Leases – Taxable supplies by religious college
Indigo Service v Colchester Institute [2011] EuLR 384 (QB): First Regulation 47G application –
lifting suspension of award of public contract – American Cyanamid principles
Norbrook Laboratories Ltd & aor v Carr & aor [2011] CP Rep 7: Court of Appeal – civil procedure
– costs – unincorporated associations
Mobilx & ors v HMRC [2010] STC 1436: Court of Appeal – MTIC fraud – test cases on ECJ
“Kittel test” – knowledge of connection with VAT fraud
Accentuate Ltd v Asigra [2010] 2 All ER (Comm) 738 (QBD); Commercial agency; arbitration; UK
jurisdiction where foreign proceedings contrary to EU mandatory rights
PKK v Council [2008] ECR II-45: CFI – EU terrorism list – freezing of funds – annulment of Council
decision for lack of reasons
Calltel & Opto v HMRC [2008]: ChD – VAT appeal – test case on security for costs
Lonsdale v Howard & Hallam [2007] UKHL 32: House of Lords – commercial agents – test case re
assessment of Reg. 17 compensation
PKK and KNK v European Council [2007] ECR I-439: ECJ – appeal from CFI – EU terrorist list –
challenge to decision to proscribe organisation – standing
City of Sunderland v Thoburn [2003] QB 151 (Div Crt): ‘Metric Martyr’ litigation – metrication –
European Community Act 1972 a ‘constitutional statute’
Commercial Agency
Having appeared in the leading cases of Lonsdale and Ingmar, Philip is regularly instructed by agents
and principals. Cases include:
Fern Computer Consultancy Ltd v Intergraph Cadworx & Analysis Solutions Inc [2014] EWHC
2908 (Ch); Conflict of laws – Jurisdiction – Commercial agent – whether claim satisfying CPR Pt 6 –
whether ‘software’ is ‘goods’ – meaning of ‘secondary activity’ – Reg. 17 compensation
Accentuate Limited v Asigra Inc [2009] EWHC 2655 (QB): foreign arbitration and law clause in
agency contract – award contrary to mandatory EU law rights unenforceable by analogy with
Ingmar
Lonsdale v Howard & Hallam [2007] UKHL 32; [2007] 1 WLR 2055, House of Lords – commercial
agents – test case re assessment of Reg. 17 compensation (sole counsel for the agent in House of
Lords)
Smith & ors v Howard & Hallam [2006] EuLR 578, QBD: agents re-engaged by purchaser of
business after termination – Reg. 17 compensation (counsel for the agents)
Ingmar v Eaton Leonard [2001] EuLR 755, QBD: Commercial Agents Regulations – assessment
of Reg. 17 compensation for termination (counsel for the principal)
Hackett v Advanced Medical Computer Systems Ltd [1999] CLC 160, Merc. Crt.: Commercial
Agents Regulations – notice of agents’ claim need not be in particular form (counsel for the
principal)
Commercial / Arbitration
Philip frequently acts in commercial matters, usually with an international element, either in national
courts (cases for or against multinational companies), mediation or international arbitration. Cases
include, e.g.: acting for largest UK telecom company in telecoms arbitration; acting for Austrian media
company in arbitration against Lloyd’s insurers; copyright/design right dispute over corset designs
(Vollers Corset Company Ltd v Cook & ors (interim relief in IP cases)); mediating in the case of a rugby
player suspended over contaminated food supplement; mediating in public procurement cases;
arbitration over North African petro industry dispute; Recent cases include conflict of laws in a
Texan/UK commercial agency case (Fern Computer Consultancy Ltd v Intergraph Cadworx & Analysis
Solutions Inc [2014] EWHC 2908 (Ch)); a claim over alleged mis-selling of investments (Gestmin
SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560); and misconduct in unincorporated
associations (Norbrook Laboratories Ltd v Carr [2013] EWHC 476 (QB).
Voted Commercial Barrister of the Year – UK: Lawyer Monthly Legal Awards 2015.
European Law
Philip has appeared before the ECJ in Luxembourg and the Commission in Brussels and in EU law
cases at all levels of the English courts, as well as in appeals before the VAT and Duties Tribunal. He
has also given evidence to the House of Lords EU select committee. Philip has particular expertise in
EU sanctions, having dealt with respectively: terrorist; Zimbabwe; Burma, and Iran sanctions cases.
Cases include:
Case T-332/15 Ocean Capital Administration and Others v Council (pending), General Court of
the Court of Justice of the European Union (Common Foreign and Security Policy – Iran sanctions –
relisting of 32 “IRISL companies” – application for annulment)
Edenred (Group UK) Limited v Her Majesty’s Treasury and others [2015] UKSC 45, Supreme
Court (Public Procurement – outsourcing contract – Tax Free Childcare – material variation – not
substantial – contract review clauses – Reg. 72 Public Contracts Regulations 2015); Court of
Appeal: [2015] EWCA Civ 326; High Court: [2015] EWHC 90 (QB).
Delaney v Secretary of State for Transport [2015] EWCA Civ 172; [2015] 2 C.M.L.R. 30, Court of
Appeal (Francovich damages against DfT – Uninsured Drivers Agreement – sufficiently serious
breach – damages awarded – appeal dismissed)
Case T 127/09 RENV􀀀 Abdulrahim v Council and Commission, General Court of the Court of
Justice of the European Union, 14 January 2015, ECLI:EU:T:2015:4 (Common Foreign and Security
Policy – sanctions – decision annulled – lack of evidence)
Case C􀀀131/13 Staatssecretaris van Financiën v Schoenimport „Italmoda“ ariano
Previti, European Court of Justice, judgment 18 December 2014, VAT fraud – exemption of intra-
Community supply
Recall Support Services Ltd v Secretary of State for Culture Media and Sport [2014] EWCA
Civ 1370, Court of Appeal; Telecoms – Mobile telephone networks – GSM Gateway – commercial
use restriction – breach of European Union law –Whether judge erring – no
Delaney v Secretary of State for Transport [2014] EWHC 1785 (QB); [2014] R.T.R. 25; [2014] 3
C.M.L.R. 32; [2014] Lloyd’s Rep. I.R. 575; [2014] P.I.Q.R. P22; (2014) 164(7610) N.L.J. 18; Motor
insurance – Rights of third parties against insurers – Francovich damages vs DoT – Directive 84/5 –
Directive 72/166/EEC – Directive 90/232/EEC
Case T-306/10 Yusef v European Commission, GCEU, judgment 21 March 2014; UN sanctions –
Al Qaida list – Freezing of a person’s funds – Commission’s refusal to de-list – Action for failure to
act – Fundamental rights – Right to be heard, right to effective judicial review and right to property
Case C-300/12 Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH European Court of Justice,
judgment 16 January 2014; Travel agents – VAT – discounts – intermediaries – effect of ECJ Elida
Gibbs decision
Case T-66/14 Bredenkamp & ors v Commission & Council, pending, action for damages for loss
suffered due to wrongful imposition of EU sanctions
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 (Comm); Banks – investment
advice – duty of care – evaluating witness recollection
Recall Support Services Ltd v Secretary of State for Culture Media and Sport [2013] EWHC
3091 (Ch); Telecommunications – Mobile telephone networks – GSM Gateway – Francovich
damages – breach of EU law(appeal case pending in Court of Appeal).
C-183/12 P Ayadi v European Commission European Court of Justice, judgment 6 June
2013; CFSP – Al-Qaida and Taliban sanctions list -Removal of the interested party – Continuing
interest in bringing proceedings
Case C-239/12 P Abdulrahim v Council of the European Union European Court of Justice
(Grand Chamber), judgment 28 May 2013;[2013] 3 C.M.L.R. 41; CFSP – Al-Qaida and Taliban
sanctions list -Removal of the interested party – Continuing interest in bringing proceedings
Case C􀀀563/11 Forvards V SIA v Valsts ieņēmumu dienests European Court of Justice (Grand
Chamber), order 28 February 2013; VAT – Input tax -refusal to deduction on basis issuer of invoice
relating to those services, or one of his suppliers, acted improperly – EC Council Directive
2006/112, art 273
Honda Motors (Europe) Limited v Revenue and Customs Commissioners, First-tier Tax
Tribunal, Decision 29 January 2013; Customs – CCC – customs duty classification – Combined
Nomenclature – agricultural tractors – ATVs – effect of ECJ Kawasaki decision
Case C􀀀285/11 Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na
izpalnenieto’, European Court of Justice, judgment 6 December 2012; VAT – Input tax -refusal to
deduction on basis issuer of invoice relating to those services, or one of his suppliers, acted
improperly – EC Council Directive 2006/112, art 273
Joined Cases C-113/10, C-147/10 and C-234/10 Zuckerfabrik Jülich AG v Hauptzollamt
Aachen; British Sugar plc v Rural Payments Agency & ors, European Court of Justice,
judgment 27 September 2012; Common agricultural policy – sugar and isoglucose – calculation of
production levies – retroactive effect of legislation – exchange rate – interest
Joined Cases C􀀀80/11 and C􀀀142/11 Mahagében kft & Dávid v Nemzeti Adó- és Vámhivatal
Észak-alföldi Regionális Adó Főigazgatósága, European Court of Justice, judgment 21 June
2012; [2012] S.T.C. 1934; [2013] C.E.C. 306; [2012] S.T.I. 2733; VAT – Input tax -refusal to
deduction on basis issuer of invoice relating to those services, or one of his suppliers, acted
improperly – EC Council Directive 2006/112, art 273
Case T-145/09 Bredenkamp and Others v Commission (GCEU, Order, 6 September 2012);
Zimbabwe sanctions; lack of reasons; challenge; listing revoked; no continuing interest
Case T-229/02 PKK v Council [2008] ECR II-45: CFI – EU terrorist sanctions – annulment of
Council decision for lack of reasons (lead counsel for applicant)
Case C-409/04 R(Teleos) v Customs & Excise [2007] ECR I-7797: ECJ – VAT input tax – MTIC
trading – liability of trader without knowledge (as junior counsel for traders in ECJ)
Case C-229/05P PKK and KNK v Council [2007] ECR I-439, ECJ: appeal on admissibility from
CFI – EU terrorist sanctions – challenge to decision to proscribe organisation – representative’s
authority to initiate direct action (as lead counsel in ECJ)
Case T-02/04 Korkmaz & Ors v Commission [2006] (Order, 30 March 2006), CFI: EU Courts –
access to justice in environmental/Human Rights matters (as lead counsel for applicants)
R v Joy and Bossom [2005] EuLR 765; [2006] EuLR 1131, CA: under-10 metre fishing vessels –
criminal prosecution – proportionality of DEFRA licensing scheme under CFP (as counsel for
Bossom)
City of Sunderland v Thoburn [2001] EuLR 587; [2003] QB 151, DivCrt: ‘Metric Martyr’ litigation –
metrication – European Community Act 1972 a ‘constitutional statute’ (as junior counsel for
Sunderland)
International Law
Philip has dealt with numerous private international law (Conflict of Law) cases in courts in England
and Germany as well as the ECJ. Since acting as junior counsel in Webb v Webb [1994] ECR I-1717,
ECJ (Brussels Convention – jurisdiction over English Trust property in France lies in England) Philip
has handled cases both under the Brussels and Lugano Conventions, now the Jurisdiction
Regulations, as well as English choice of law rules. Cases include:
Fern Computer Consultancy Ltd v Intergraph Cadworx & Analysis Solutions Inc [2014] EWHC
2908 (Ch); Conflict of laws – Jurisdiction – Commercial agent – whether claim satisfying CPR Pt 6 –
whether ‘software’ is ‘goods’ – meaning of ‘secondary activity’ – Reg. 17 compensation
Accentuate Limited v Asigra Inc [2009] EWHC 2655 (QB): successfully argued for UK jurisdiction
where foreign arbitration award contrary to mandatory EU law rights
Cronos v Palatin & ors [2003] 2 Lloyd’s Law Reports 489: an Austrian/English conflict over trust
property
Cadle Co v Hearley [2002] 1 Lloyd’s Rep 143: English/US garnishee orders and limitation
Procurement Law
Philip Moser QC is ranked as a Leading Silk in Procurement Law by Legal 500 and Chambers UK and
is regularly instructed by private contractors, the Government and public bodies in this area. His
numerous procurement cases include the first PCR 2006, Reg.47G order to lift a suspension on
contract-making and most recently he was leading counsel in Edenred, the first Supreme Court case
on variation of public contracts and the first case decided under PCR 2015.
Recent or ongoing cases include:
Edenred (Group UK) Limited v Her Majesty’s Treasury and others [2015] UKSC 45, Supreme
Court (Public Procurement – outsourcing contract – Tax Free Childcare – material variation – not
substantial – contract review clauses – Reg. 72 Public Contracts Regulations 2015); Court of
Appeal: [2015] EWCA Civ 326; High Court: [2015] EWHC 90 (QB).
Group M UK Ltd v Cabinet Office [2014] EWHC 3863 (TCC) (public procurement – costs) and
[2014] EWHC 3659 (TCC) (public procurement – automatic suspension – urgency – media buying –
American Cyanamid)
NATS (Services) Ltd v Gatwick Airport Ltd [2014] EWHC 3728 (TCC) (public procurement –
amendment – strike-out) and [2014] EWHC 3133 (TCC); (2014) 156 ConLR 177 (Public
procurement – Utilities Contracts Regulations 2006, SI 2006/6 – Automatic suspension of
procedure for award of contract)
Indigo Service v Colchester Institute [2010] EWHC 3237 (QB): New Regulation 47G – lifting
suspension of award of public contract –American Cyanamid principles
R on the Application of Redwood Health Limited v NHS PASA [2009] EWHC 2511 (Admin):
Successfully resisting judicial review proceedings – Case C-454/06 pressetext – “essential term”
and “new award”
Amaryllis Ltd v HM Treasury (No.2) [2009] EWHC 1666 (TCC); [2010] EuLR 152: Confidentiality
– disclosure – public interest immunity
Amaryllis Ltd v HM Treasury [2009] EWHC 962 (TCC), [2010] EuLR 85: Regulation 47 – limitation
– proper notice and “prompt”
Professional Negligence
Philip has wide forensic and advisory experience of professional negligence cases, principally those
involving solicitors, especially where there are EU law or cross-border elements. Reported cases
include Feakins v Burstow [2006] PNLR 6, QBD: solicitors’ negligence case arising out of ECJ
litigation – export of sheep – pre-paid export refunds – loss of a chance (lead counsel for solicitors).
VAT
Philip is frequently instructed in indirect tax matters, mainly by HMRC. This includes a particular
expertise in MTIC fraud, in which he did the first full post-Kittel trial (Calltel) and the subsequent test
cases on the Kittel test (Mobilx; Blue Sphere Global; Calltel).
Cases include:
Case C􀀀131/13 Staatssecretaris van Financiën v Schoenimport „Italmoda“ ariano Previti,
European Court of Justice, judgment 18 December 2014, VAT fraud – exemption of intra-
Community supply
Emblaze v HMRC [2014] UKFTT 679 (TC); [2014] S.F.T.D. 1133; [2014] S.T.I. 2667; interest on
FTT decisions – s.84(8) VATA – post-2009 cases -Littlewoods – adequate indemnity
Case C-300/12 Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH European Court of Justice,
judgment 16 January 2014; Travel agents – VAT – discounts – intermediaries – effect of ECJ Elida
Gibbs decision
Gateshead Talmudical College v HMRC [2010] UKFTT 244 (TC): Capital goods – Colleges –
leaseback
Mobilx; Blue Sphere Global; Calltel & aor v HMRC [2010] EWCA Civ 517; [2010] S.T.C. 1436;
[2010] Lloyd’s Rep. F.C. 445: Court of Appeal – MTIC fraud – test cases on meaning of “connection”
and “knowledge” and application of ECJ’s Kittel test
Olympia Technology v HMRC [2010] UKFTT 45 (TC): MTIC fraud – constructive knowledge from
surrounding circumstances in some transactions but not all
Livewire Telecom v HMRC; Olympia v HMRC [2009] EWHC 15 (Ch); [2009] STC 643: MTIC
fraud – “Knew or should have known” – dishonesty – “naïve” trader and objective knowledge
Calltel v HMRC [2008] EWHC 2107 (Ch); [2008] STC 3246: Security for costs in VAT appeals to
High Court
What the Directories Say
Government Contracts: The “excellent” Philip Moser QC is described as “a very fine advocate”
with “significant expertise in procurement litigation.”– WHO’S WHO LEGAL (WWL) UK BAR
2016
European Law: “He has a fantastic manner with clients. He is formidable and authoritative as an
advocate.” – Chambers UK, 2016
Public Procurement: “He was able to spot lines of attack that we had not appreciated. When he
seizes on a point he has a talent for presenting it in a completely unarguable form.” – Chambers
UK, 2016
Tax: Indirect Tax: “He has a fantastic manner with clients. He is formidable and authoritative as
an advocate.” – Chambers UK, 2016
Leading Silk in EU and Competition Law: ”In-depth knowledge of black-letter EU sanctions
law.” Legal 500, 2015
Leading Silk in Public Procurement Law: ”His advocacy is excellent and he is strategically very
sharp.” Legal 500, 2015
European Law: “Very impressive.” “He’s very responsive and proved to be a calming presence at
a very difficult time.” – Chambers UK, 2015
Public Procurement: “He is user-friendly and has achieved great results for our clients.” –
Chambers UK, 2015
Tax: Indirect Tax: “He has a really, really broad understanding of EU law.” – Chambers UK,
2015
‘Recommended for his expertise in EU sanctions cases.’ Philip Moser QC is listed as a leading
Silk in EU & Competition Law – Legal 500, 2014
‘He gets to the heart of an issue and sticks to his guns.’ Philip is ranked as a leading Silk in
Procurement Law – Legal 500, 2014
“Unhesitatingly recommended” by sources as a top counsel for European matters. He is singled
out for his work in ground-breaking EU sanctions cases, but has also been instructed by the UK
government on a number of long-running issues such as those concerning sugar levies.“Very
quick at working out what is needed, he offers advice that is always accurate.” “He’s a skilled
advocate with an astute legal mind.” Under European Law. Chambers UK, 2014
Under Public Procurement Law: “He is very approachable and has a very sharp analytical mind.
You can instruct him at relatively short notice and he’ll know the issue inside out.”Chambers
UK, 2014
Under Tax: Indirect Tax: “He’s very bright, very thorough and good with the client.”Chambers
UK, 2014
Philip Moser QC is ranked in band 5 for Commercial Dispute Resolution Law. “He has a
fantastic bedside manner with clients, and is formidable and authoritative as an advocate.”
Chambers UK, 2014
“Philip Moser QC, who exhibits ‘excellent understanding of public sector requirements’ and is ‘an
absolute joy to work with’.” Is recommended as a leading Silk. Legal 500, 2013
Under EU & Competition Law, Philip Moser QC is listed as a leading Silk. Legal 500, 2013
Tax: Indirect Tax: He is “Brilliant at analysing a case, he proves to be “formidable and very
authoritative” once in court.” Chambers UK, 2013
Competition / European Law: “Philip Moser QC is “a very accomplished advocate who is able to
put across extremely sophisticated arguments with clarity and precision.” He is an experienced
EU law practitioner, and offers noted expertise in legal issues surrounding sanctions. He recently
acted in a matter concerning the European Investment Bank and the EU Community Guarantee
which required a redrafting of the EU Guarantee Decision.” Chambers UK, 2013
Commercial Dispute Resolution: “Instructing solicitors also rave about Philip Moser QC of
Monckton Chambers, whose “technical and forensic analysis of the issues in a case is always
spot-on.” Solicitors also characterise him as “formidable and highly authoritative as an
advocate.””Chambers UK, 2013
Phillip Moser QC is recommended as a new silk in EU and Competition Law. Legal 500, 2012
Under Comp/EU: European Law “Philip Moser is another highly regarded junior at the set. His
recent work includes acting for Defra/UK government in a case concerning the calculation of the
sugar levy. Moser is well respected alongside” – Chambers UK, 2012
Procurement – “Philip Moser has been involved in a large number of procurement cases in the
past year, acting for contracting authorities and private contractors on a range of both litigation
and advisory matters. He is trusted by clients as a result of his “pragmatic, user-friendly and
solution-oriented approach to procurement issues.”” – Chambers UK, 2012
Tax – ““Very effective advocate” Philip Moser has been involved in various missing trader intracommunity
(MTIC) cases, including Goldex International v HMRC; in all of these he has
represented the Revenue. He has an extensive practice in the niche area of VAT fraud.” –
Chambers UK, 2012
“Philip Moser has built an enviable EU law practice and has handled a lot of work for HMRC.
Highlights for him include acting in Calltel, Mobilx & Bluesphere v HMRC, a Court of Appeal
dispute concerning missing trader intra-community fraud in the UK.” Competition/European Law
– Chambers UK, 2011
Recommended in Tax: Indirect Tax by Chambers UK, 2011. “Philip Moser is a “very good,
experienced advocate,” say sources. He advises on EU law cases and has niche expertise in
VAT carousel fraud. Both individuals and public and private companies count amongst his
clients.”
Publications
Editor of ‘Making Community Law – The Legacy of Advocate General Jacobs at the ECJ’ (with
Katrine Sawyer), Edward Elgar Publishing (2008) – for further details, please click here.
Author of ‘Damages for Breach of the EC Public Procurement Rules in the United Kingdom’ (with
Michael Bowsher) (2006) 15 PPLR Issue 4, p.195
Author of ‘Finished Business: calculating termination payments to commercial agents’ (2002) 146
SJ 1062, and (with J. Munro) of the follow-up: ‘Uncertain rewards’ (2005) 149 SJ 256
Assistant Editor of ‘Professional Negligence and liability’ (1st ed.) (LLP, 2000; gen. ed.: Mark
Simpson)
Contributor of Chapter on ‘EC Law and Crime’ in ‘Practitioners’ Handbook of EC Law’, Trenton
Publishing/Bar Council/BEG, 1998 (with Alan Newman QC)
Author of ‘The Impact of the Applicable Law of Contract on the Law of Jurisdiction under the
European Conventions’ (1996) 45 ICLQ 190 (with Christopher Forsyth; “real meat” test approved by
Court of Appeal in Print Concept v GEW [2001] EuLR 577)
Sole contributor of ‘Precedents’ chapter to: ‘European Courts Practice and Precedents’, Sweet &
Maxwell, 1 ed., 1996 (gen. ed.: Richard Plender QC)
Additional Information
Education: Robinson College, Cambridge; Vienna University; MA(Cantab); Inns of Court School of
Law; Duke of Edinburgh Scholarship.
Languages: German (bilingual); French (working knowledge).
Professional Background: Research Associate, Centre for European Legal Studies (CELS), University
of Cambridge 1996-1998; Supervisor in EC Law, Robinson College, Cambridge 1995-97; Editorial
Board, European Law Reports 1999-; Editor, The European Advocate 2000-; Bar Council
Representative to the Federation of European Bars 2001-2007; accredited as Mediator (College of
Law); elected UK Council Member for the International Criminal Bar 2003-2007; Chairman, ICB
Election & Constitution Committees, 2003-2007.
Committees: Bar European Group Committee 1998-; International Relations Committee of the Bar
Council 2000-; Bar Liaison Committee, Inner Temple, 2003-; UKAEL Committee, 2005-.
Memberships: European Law Institute, 2012; Bar European Group; Europäische Anwaltsvereinigung
(DACH); Association of German-Speaking Lawyers; UKAEL; European Circuit; South-Eastern Circuit;
PNBA.