Matthew Sharp

Contentious Tax

I have experience of advising on a range of direct and indirect taxation disputes. I work with all industry sectors, and both companies and private individuals. I have particular expertise advising on employment related taxation issues (including IR35, employment status for tax and PAYE) and private client taxation issues (including residence, domicile and remittance related disputes) and tax related commercial litigation matters. I lead Fieldfisher's specialist IR35 team.

My recent and current contentious tax cases include:

• Advising on a number of complex and high value negligence claims realting to tax. See, by way of example: Morten Hoegh and Thomas Hoegh v Taylor Wessing LLP and MSR Partners LLP [2022] 4 WLUK 137.
• Advising an international company on a multi-million pound employment status for tax dispute, concerning the status of several hundred off-payment workers under PAYE rules and tax at stake in excess of £50m.
• Advising a potential defendant on a multi-million pound claim alleged under a contractual tax warranty and indemnity in a services agreement.
• Advising on a group professional negligence claim related to landlord tax schemes (see here for further information: Landlord Tax Schemes).
• Representing a media personality in relation to a IR35 dispute.
• Acting for a high net worth individual in relation to a voluntary disclosure of tax irregularities to HMRC and associated litigation.

Trust litigation

I have experience of advising on a range of trust remedial applications (including recitification and rescission applications, often where tax is the subject matter). I also advise on trust related commercial litigation matters.

My recent and current trust litigation cases include:

• Leading (together with local counsel) an application for rectification of a trust instrument (related to a tax mistake) in Guernsey.
• Advising on an application for rescission before the High Court (related to a tax mistake).
• Representing a beneficiary (a high net worth individual) in relation to a claim against a prevoius trustee for professional negligence and breach of trust.
• Acting on trust litigation matters related to breach of trust, unlawful means conspiracy and professional negligence.

The vast majority of matters in which I am engaged are settled without recourse to tribunals or courts, mediation also being an option.

I am a member of Fieldfisher's Technology Sector group. I am also Graduate Recruitment partner for Birmingham and London.