Max Schofield is a commercial chancery junior with an interest in contractual disputes, commercial injunctions, and VAT liability and rates. He accepts instructions for matters in the High Court, County Court and First Tier Tribunal (Tax) and has been instructed on matters involving freezing injunctions, unjust enrichment claims and VAT cases. For further information, please see the 'Expertise' drop-down below.
Prior to working at the Bar, Max successfully completed two master’s degrees in law and published numerous papers and contributions on topics as diverse as the European Commission’s legislative competence on VAT rates, the Gulf Cooperation Council’s implementation of a VAT, an analysis of English case law on MTIC carousel fraud, and the taxation of food and cakes.
In addition, Max was a tax editor for Bloomberg BNA and a paralegal in Macfarlanes LLP’s litigation department and Clyde & Co LLP’s professional negligence department.
Cape, J., Schofield, M., VAT and Brexit, (2018), EC Tax Review (Forthcoming)
Schofield, M., GCC VAT: Rates Roadmap, in: VAT in the Gulf Region, (2017), MENA Business Law Review, 03/2017, 39-48.
De la Feria, R., Schofield, M., Towards an [Unlawful] Modernized EU VAT Rate Policy, (2017), EC Tax Review 2017/2, 89-96.
Schofield, M., De la Feria, R., Section 123: VAT: representatives and security; Section 124: VAT: joint and several liability of operators of online marketplaces, (2016), 5 British Tax Review, 203-210.
Schofield, M., De la Feria, R., Section 126: VAT: women’s sanitary products, (2016), 5 British Tax Review, 210-217.
Schofield, M., S&I Electronics Plc v HMRC and the state of MTIC VAT Fraud, (2015), 5 British Tax Review, 663-678.
Schofield, M., VAT Reduced Rates? Save Your Energy, (2015), International Tax Blog, Bloomberg BNA.
Schofield, M., Malaysia’s New GST: A Brief Comparison with its Former Sales Tax and Service Tax Regime, (2015), International Tax Blog, Bloomberg BNA.
Schofield, M., Corporate Governance and Tax: Stronger Together, (2015), Governance Lab, Working Paper No. 01/2015.
Schofield, M., Snowballs and Windfalls: VAT reduced rates lead to unpredictable and unreasoned jurisprudence, (2014), Durham European Law Institute Blog.
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Commercial and Chancery
Many of Max’s cases involve disputes in the High Court as sole counsel and have included advising on matters concerning unjust enrichment as well as multi-party contractual disputes, agency disputes, and Non-Party Disclosure Orders. Furthermore, Max has a detailed knowledge of freezing injunctions and has drafted applications and affidavits for urgent freezing orders with elements of fraud and dishonesty.
In addition to his academic commitments involving authoring papers and presenting talks in different jurisdictions on issues of VAT law, Max has a number of cases at various stages of disputes against HMRC in his own right. He specialised in contentious VAT matters with a specific interest in zero and reduced rate liabilities of products including food and beverages.
Max regularly volunteers at the Insolvency and Companies Court as counsel for City Law School’s COIN scheme assisting litigants-in-person at the Winding Up Court. In the course of his practice, Max has successful obtained an extension of a company’s administration to allow for recovery of VAT, restored companies to the register, and regularly appears on matters concerning bankruptcy and debt recovery.
“Max has been a pleasure to work with, and I have already instructed him on a second matter, and I wouldn’t hesitate to recommend him for future work, particularly in relation to VAT liability disputes.” (Daniel Rice, Senior Manager, Grant Thornton)
“Max’s drafting skills are exceptional, […] clear, succinct and legally correct.” (Solicitor)
“Max was instructed very late on in the day. He managed to grasp the main issues extremely well and quickly. He thought “outside of the box” and managed to advise me of the most appropriate (and safest) way of proceeding.” (Solicitor)
- Law (LLB), University of Exeter
- International Trade and Commercial Law (LLM), University of Durham
- Law in a European and Global Context (LLM), Católica Global School of Law, Lisbon
- Visiting Scholar and JD Exchange, Cornell Law School, NY
3PB Barrister Max Schofield and Squire Patton Boggs Partner Jeremy Cape analyse the future for VAT in post Brexit UK
In a post Brexit world where the UK aspires to frictionless cross-border trade with the EU, the VAT treatment of imports to the UK and of taxpayers’ exports t...Read more