Practice at Pump Court Tax Chambers

28 March 2001 to date.
Jeremy White has developed a practice in respect of demand led casework and proactive legal advice in both civil and criminal matters regarding indirect taxes and international trade; especially customs and excise duties. Jeremy specialises in the subjects of trade barriers, such as indirect taxes; and trade facilitation, such as e-business.
Current lay clients include:
BAT, Bermuda Government, Diageo, Gallaher, General Electric, Guinness UDV, Honda, Matsushita, New Zealand Dairy Board, Philip Morris, Scottish and Newcastle plc

Career in KLegal Solicitors

SENIOR LAWYER 2000-2001
1 February 2000 to date.
Duties
Responsible for KLegal’s Trade and Customs practice in the UK.
Particular Trade and Customs experience
Legal Advisor to the Minister of Finance, Bermuda on Trade and Customs law reform (instructed Parliamentary Counsel to draft substantial amendments to the Revenue Act and the Customs Tariff Act introducing a new Bermudian Nomenclature based on the Harmonised System, simplified customs procedures and enforcement powers).
Instructed to give expert evidence in Common Agricultural Policy arbitration (interpretation of EC customs legislation).
Advising on tariff classification disputes (interpretation of UK and EC legislation and international agreements).
Advising on multi-million pound excise duty dispute in Kenya.
Advising trans national corporation on customs valuation (interpretation of UK, EC, US and Japanese customs valuation rules).
Advising on tobacco products duty planning (interpretation of UK excise duty charging provisions in the context of EC legislation).

Career in KPMG

SENIOR LAWYER AND LEADER OF DISPUTES TEAM 1996-2000
1 September 1996 to 31 January 2000 (3 years 5 months).
Duties
Led team specialising in indirect tax investigations, litigation, disclosure and risk management.
Tax Planning (especially customs valuation, origin criteria, classification and reliefs).
Advising on Customs (including CAP), Excise and VAT law.
Supervising the conduct of proceedings in the VAT and Duties Tribunals and higher courts.

Particular Assignments

Advising Bermudian Customs on reform of the Bermudian Tariff and customs procedures.
Consulted by US Trade Representative and New Zealand in World Trade Organisation disputes.
Anchor Foods Limited v Commissioners of Customs and Excise.
Advising on most sensitive parallel-trade goods case.
Conduct of licensing and forfeiture dispute with IBAP (market in milk products).
Expert witness in CAP set aside arbitration.
Representing trans-national oil company in multi-million pound excise duty dispute.
Advising large wholesaler in tobacco products duty planning.
Representing EC transport and logistics company in multi-million pound transit dispute.

Career in HM Customs and Excise

DEPUTY HEAD (VAT) OF THE VAT AND EXCISE ADVISORY DIVISION 1995-1996
15 April 1996 to 31 August 1996 (4 months).
Duties
Team management of the division.
Instructing Parliamentary Counsel to draft primary legislation.
Drafting Statutory Instruments.
Advising on VAT and Excise duties law.
Supervising the conduct of proceedings in the European Court of Justice.
Particular Assignments
Special Adviser to the Insolvency Practitioners Project.
Special Adviser to the VAT Special Schemes Review.
Instructed Treasury Solicitor and counsel in the Commission v French Republic (cars blocking Order) case in the European Court of Justice.
HEAD OF CUSTOMS ADVISORY DIVISION 1995-1996
12 June 1995 to 14 April 1996 (10 months).
Duties
Managing staff in advisory and litigation sections.
Instructing Parliamentary Counsel.
Drafting Statutory Instruments and advising upon the drafting of client departments.
Legal Adviser to Rationalisation and Consolidation of Customs and Excise Legislation project.
Advising on Customs law, including CAP, tariff classification and customs valuation.
Supervising the conduct of Customs appeals before the VAT and Duties Tribunals and higher courts.
Particular Achievements
Advised Polish Central Board of Customs on implementation of the Community Customs Code.
Advised the customs authorities of Kenya on enforcement powers.
Advised the customs authorities of Anguilla on customs legislation.
Instructed Treasury Solicitor and counsel in the BSE cases before the ECJ.
Drafted The Counterfeit and Pirated Goods (Customs) Regulations 1995, and
The Customs Appeals and Reviews (Binding Tariff Information) Regulations 1995.
CUSTOMS ADVISORY DIVISION 1993-1995
20 September 1993 to 11 June 1995 (1 year 8 months).
Duties
Instructing Parliamentary Counsel (including 1994 Finance Act customs appeals and powers).
Drafting Statutory Instruments.
Advising on Customs law.
Conducting appeals before the VAT and Duties Tribunals.
C and E representative on the Statute Law Database User Group.
Particular Achievements
Drafted The Community Customs Code (Consequential Amendment of References) Regulations) 1993.
VISA PROJECT (VAT TRIBUNALS INTEGRATED SYSTEM APPLICATION) 1993
6 May 1993 to 19 September 1993 (4 months).
Responsible for special project to analyse, document, design and implement a computer system for the VAT Tribunals Division of the Solicitor's Office.
CUSTOMS PROSECUTIONS DIVISION 1992-1993
13.7.92 to 5.5.93 (11 months). From 20 November 1992 acted as head of division (5 months).
Duties
manage staff;
advise the Commissioners; and
prosecute complex fraud and smuggling cases.
Appointed to lead division during Scott Enquiry into “Iraqi Gun crisis”.
EXCISE DUTIES ADVISORY DIVISION 1989-1992
1.5.89 to 12.7.92 (3 years 2 months). Head of division from 1.10.90 to 31.1.91 (4 months).
Duties
Instructing Parliamentary Counsel.
Drafting Statutory Instruments.
Advising on excise duties law.
Advising on disclosure of information, breach of confidence and public interest immunity.
Particular Achievements
Instructed Parliamentary Counsel to draft 8 sections and 4 Schedules of the Finance Act 1991 (25 pages), including provisions creating a new beer duty and a new revenue trader, the Registered Excise Dealer and Shipper.
Drafted new Gaming Licence Duty Regulations.
Drafted the following sets of regulations for exposure to the trade:
The Beer Duty Regulations 1992.
The Revenue Traders (Accounts and Records) Regulations 1992.
The Excise Goods (Holding, Moving, Warehousing and REDS) Regulations 1992.
VAT TRIBUNALS DIVISION 1986-1989
1.1.86 to 30.4.89 (3 years 4 months). Promoted to Senior Principal Legal Officer 28.5.87.
Duties
Defending the decisions of the Commissioners of Customs and Excise in the VAT Tribunals.
Advising the Commissioners on VAT Tribunals procedure.
Instructing counsel on appeals from the VAT Tribunals.
Management responsibility for High Court section.
Notable cases included
Naturally Yours Cosmetics Ltd - European Court of Justice.
Menzies - Court of Appeal - Judicial review.
Jo-Anne Neal - High Court - Reasonable excuse.
Gleneagles – first reverse premium case.
Operation Ernie - gold fraud appeals.
Farm Facilities - Jurisdiction of the Tribunal.
PROSECUTIONS DIVISION 1983-1985
1.3.83 to 31.12.85 (2 years 10 months). Promoted to Senior Legal Assistant on 1.3.84.
Notable cases included
Taaffe - House of Lords - criminal intent.
Di Carlo – Central Criminal Court - Mafia heroin smuggling conspiracy.
Hamilton Bonding – Crown Court - Fraudulent trading - Largest ever wet warehouse fraud.
Chemical Bank International Ltd – Alleged VAT fraud by multinational bank.

BARRISTER
1977-1983
(6 years 2 months)
Chambers: 7 Fountain Court, Birmingham
Main practice areas: Commercial Law, Criminal Law