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Amy Mannion

Call:  2003


Amy practices in public law and human rights, indirect tax, professional discipline and regulatory law.
Her background is in criminal, fraud and regulatory law, which is reflected in her continued inclusion on specialist regulatory, environmental, fraud and criminal law advocates’ panels.  This experience tells across all Amy’s practice areas, and she is able to offer a valuable perspective to clients making or facing challenges with a criminal or quasi- criminal background, including judicial review, disciplinary allegations, investigations into taxpayers’ affairs, and matters arising in regulatory and environmental law.

Public law and human rights

Amy has a broad public law practice, with particular emphasis on judicial review arising out of crime and prison law.

Recent public law cases include:

  • R (oao Oboh; oao Patel) v SSHD [2014] EWHC 967 – successful in joined challenge to lawfulness of guidance issued by Home Office as to how requests for removal from United Kingdom will be treated.
  • R (oao Waryoba) v SSHD [2014] EWHC 1496 – successful in unlawful detention judicial review.
  • R (oao Cheema v HMRC) [2013] EWHC 3790 – judicial review arising out of issue of unlawful search warrant.  Ancillary retention applications are ongoing in the Crown Court.
  • Regina v Joseph McAuley [2012] EWCA Crim 2333
– successful in public law challenges to sentence calculation, securing Mr McAuley’s immediate release from prison.
  • R. (on the application of F) v Secretary of State for Justice [2012] EWHC 2689 (Admin)
– successful in judicial review on question whether prison transfer violated article 3.
  • R (oao Kammash and Others) v MOD – judicial review of adequacy of Royal Military Police investigation into abuse allegations made by 7 Iraqi citizens in 2007.

Amy’s international public law practice includes acting for NGOs, advising on international human rights and environmental obligations.

Amy is a member of the Attorney General’s Panel of Junior Counsel to the Crown (A Panel).

Indirect tax

Amy regularly appears before the First and Upper Tiers of the Tax Tribunal, and the courts, in relation to indirect taxation and duties matters.  She is instructed as leading and junior counsel in a range of VAT cases on topics from exemptions, to invalid invoices, to allegations of Missing Trader Intra-Community (MTIC) fraud.  She also has an extensive duties practice.

Recent cases include:

  • Colchester v HMRC [2014] STI 871 – Upper Tribunal.  First UT authority on when a construction is an ‘annex’ to a building.
  • English Bridge Union v HMRC [2014] UKFTT 181 – FTT decided contract bridge was not a sport, and so EBU was not entitled to treat entry to its competitions as VAT exempt.
  • Lightcare v HMRC [2014] UKFTT 174 – successful in invalid invoice case worth £70,000.
  • JMC Electronics v HMRC [2013] UKFTT 325 – leading counsel for HMRC in MTIC fraud case worth £400,000.

Professional Conduct

Amy acts in professional discipline and misconduct matters in a number of fields, in particular in respect of accountants, and police (ministry of defence).

Recent cases:

  • Financial Reporting Council v Mazars LLP and Karmel [2014] – junior counsel for the FRC in case involving allegations of significant failings in professional conduct, objectivity and confidentiality by Mazars LLP and a partner.
  • Re AWE Burghfield [2014] – junior counsel for MOD in a very large number of misconduct allegations arising out of MOD Police failures to patrol at Burghfield Atomic Weapons Establishment.


Amy gives seminars and provides training on matters related to her practice areas.  For example, she has recently presented seminars:

  • To criminal defence solicitors on matters relating to Judicial Review.
  • To indirect tax practitioners (solicitors and accountants) on the sports exemption in the VAT Directive.
  • To environmental lawyers and campaigners on using European Law to challenge fracking licences.
  • To solicitors on changes to the law on inquests following the Coroners and Justice Act 2009 coming into force.


BSc (Hons) Sociology (Upper Second) at the London School of Economics
PGDL City University (Commendation)


Attorney General’s Panel of Civil Counsel (A panel 2017 - present)
Attorney General’s Panel of Civil Counsel (B panel until 2017)

Crown Prosecution Service's Panel of Specialist Fraud Advocates (Grade 3)

Crown Prosecution Service's Panel of Specialist Extradition Advocates (Grade 2)

Crown Prosecution Service's Panel of Prosecution Counsel (Grade 3)

Specialist Regulatory Advocate in Health and Safety and Regulatory Law (C panel)



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020 7797 7500

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Amy Mannion appointed to A panel of the Attorney General’s Panels of Junior Counsel to the Crown
Amy Mannion successful for HMRC in discharging a High Court injunction
Amy Mannion to appear in Court of Appeal in alcohol wholesaler judicial review and injunction cases
Supreme Court refers questions to the CJEU in Volkswagen Financial Services Ltd v Commissioners for HMRC