Georgia’s areas of practice are employment, tax, insurance, sports law, and personal injury. She regularly appears in the Employment Tribunal, First-tier Tribunal (Tax Chamber), EAT and Upper Tribunal (Tax and Chancery Chamber).
Georgia is an accomplished advocate, the quality of which is reflected in the numerous prizes she has received from her Inns of Court and elsewhere, including the James Hunt prize for best advocate in her year.
In 2017 she was appointed to the Attorney General's Panel of Counsel (C Panel).
Georgia often receives plaudits for her advocacy, eye for detail, incredible work ethic and level of preparation.
On a recent case, Georgia was instructed by a leading global law firm to act on behalf of the respondent in the international hospitality and leisure sector.
'Thank you again for your help and for your hard work. I received the following praise from the client’s HR Manager: "Georgia did an amazing job in her preparation for yesterday. The Judge commented on the quality and thoroughness of her written submissions and I think this was one of the factors that led to him being able to make the decision so quickly."' - Senior Associate (2016)
Georgia has a strong practice in tax litigation, regularly receiving instructions from both HMRC and the taxpayer, in First-tier Tribunal, Upper Tribunal as well as in JR cases. She is a member of the RBA. Her main areas of specialism are employment tax, residency and domicile.
Taxation of Employees
Whilst Georgia's practice covers a range of tax areas, she is particularly strong in the employment / tax cross-over and the IR35 intermediaries legislation.
Tottenham Hotspur Ltd v HMRC (TC/2015/03533)
Georgia was led by Jolyon Maugham QC in this successful appeal concerning the tax treatment of payments made to two footballers, Peter Crouch and Wilson Palacios, on their transfer to Stoke FC. The question was whether the payments were “from employment” within the meaning of s.62 Income Tax (Earnings and Pensions) Act 2003. The case involved a novel point of law as judge accepted that the principle in the Court of Appeal case of Henley v Murray  1 All ER 908 applied and was binding: namely, that payments made in consideration of the abrogation of the contract were not “from” employment. The case is being appealed to the Upper Tribunal
ICM (UK) Ltd v HMRC (UKUT0472 (TCC))
Georgia was instructed as junior to Akash Nawbatt QC in this Upper Tribunal (Tax and Chancery Chamber) case concerning the correct approach to tri-partite employment contracts and the territorial reach of the Construction Industry Scheme (2016).
Emerald Contracting Ltd v HMRC (TC/2015/02248)
Georgia was instructed as junior to Akash Nawbatt QC in this complex Construction Industry Scheme case that involved complex questions of the territorial scope of the scheme and the correct approach to complex contractual relationships, as well as issues concerning the employment status of individuals.
YPS Scaffolding Ltd & Ors v HMRC (TC/2015/03673, TC/2015/03675, TC/2015/03676, TC/2015/05901)
Georgia was instructed as junior Marika Lemos in this case concerning the employment status of various individuals working for a group of companies. The companies were assessed as owing significant sums in unpaid PAYE and NI contributions in respect of individuals who were asserted as being self-employed but were, on HMRC’s case, employees. The appellants’ case was struck out.
Residency / Domicile
Georgia is regularly instructed in domicile and residency cases, including the following:
S v HMRC (2016-2017)
Georgia has been instructed by HMRC as junior to Akash Nawbatt QC in this domicile case to determine the domicile of an individual with a complex domicile history. The FTT hearing has been listed for 2017.
R v HMRC (2014-2016)
Georgia was instructed by HMRC as junior to Chris Stone and Akash Nawbatt QC in this domicile case. The taxpayer was a high net worth individual, seeking to prove that he had displaced his UK domicile of origin. After years of dispute, the taxpayer eventually conceded.
Clipper Group Holdings Ltd v HMRC (TC/2012/03394)
Instructed by HMRC and led by Jonathan Hall QC in this high value case concerning unpaid Customs and Excise duty on illegally diverted consignments of alcohol. The Appellant argued that the assessment was unreasonable and disproportionate as they were not a party to the fraud. HMRC relied on reg.5 of the Excise Goods (Accompanying Documents) Regulations 2002 and Butlers Ship Stores and successfully resisted their application for wide-ranging specific disclosure at a preliminary hearing. The appeal was withdrawn in January 2016.
I Ltd v HMRC
Whilst under investigation by HMRC, the taxpayer sought repayment of VAT from HMRC. Georgia gave advice to a taxpayer on a novel JR point; namely, that it could be used to review the lawfulness of a failure to act in the exercise of a public function.
Georgia has a strong and diverse practice in employment law. She has significant experience representing clients in Employment Tribunals, including multiple-day hearings in whistleblowing and discrimination claims, as well as in the EAT. Georgia represents both claimants and respondents and regularly works for the Treasury Solicitors and the Metropolitan Police. Aside from advocacy work, Georgia also has extensive advisory experience, developing a particular specialism in jurisdiction issues, as well as complex discrimination and whistleblowing cases. She offers training on a variety of topics, including tribunal litigation, discrimination, the without prejudice rule, and the implied term of trust and confidence.
Georgia was a research assistant for the most recent edition of Discrimination Law (Bloomsbury Professional), contributing to chapters on Discrimination in Education, Discrimination in the Provision of Goods and Services, Discrimination in the Provision of Premises and Housing, Discrimination in Clubs and Associations, and Exemptions. She has also represented companies accused of discrimination in the provision of services under the Equality Act 2010.
Recent Tribunal cases include:-
Unfair Dismissal and Whistleblowing
Unlawful Deduction of Wages and Human Trafficking
Redundancy and Unfair Dismissal
Georgia is fast developing her insurance practice, gaining a breadth of experience representing both the insured and insurers at county court level, as well as in an advisory and drafting capacity. Recently, she has represented insurers in a non-party costs order and has advised Defendant insurers on aggregation clauses.
Georgia has written an article on the case of Versloot Dredging BV v HDI Gerling Industrie Versicherung AG & ors. The article was published by BILA, please click here to view.
Georgia has experience in professional negligence both from helping senior members of chambers and in her own right. She has written a number of advices on liability and complex limitation period issues and drafted Particulars of Claim in the case of Heron v MTG. She has delivered successful talks on broker's negligence and issues surrounding settlement. She is keen to develop a strong practice in Professional Negligence.
Georgia is forging a practice in sports law and accepts instructions in all aspects, including taxation, disciplinary matters, discrimination, employment, personal injury, and contractual disputes. She has led cases in her own right, including advising a firm of solicitors on how to issue proceedings abroad against a footballer, based in the Netherlands, now playing for a Russian club. Recently, as a junior to Jolyon Maugham QC she represented Tottenham Hotspur Ltd in a case against HMRC, concerning the transfer of players.
Georgia regularly represents claimants both in county courts and in an advisory capacity. She is instructed in a range of RTAs, infant approvals, and fast track trials. She advises on liability and quantum at all levels.
Georgia has gained experience in a range of areas of personal injury law, including:
Georgia conducted research for Rob Weir QC in the landmark case of Stylianou v Toyoshima and Suncorp Metway Insurance (2013), about the jurisdiction and applicable law under Rome II in international personal injury claims. As a result of this research, Georgia wrote an article on Stylianou v Suncorp, Rome II, and the Applicable Law in International Personal Injury Law, which was published in the Personal Injury Law Journal (October 2013). Click here for the full article.
ELA, FRU, ELBA, COMBAR, BILA, RBA, PNBA, PIBA, IFS
James Hunt Scholar (Advocacy) - Gray’s Inn
Ede and Ravenscroft Scholar (Advocacy) - Gray’s Inn
Birkenhead Scholar (Academic) - Gray’s Inn
David Karmel Scholar (Academic) - Gray’s Inn
The Norman Tapp Memorial Prize for Excellence in Mooting - Gray’s Inn
LawWorks & Attorney General Student Award, Best New Student Pro Bono Activity for Vocalise
Appointed to the Attorney General's Panel of Counsel (C Panel) in 2017
University of Oxford, BA (Hons) English Language and Literature (First Class)
City University GDL (Distinction)
City University London BPTC (Very Competent)
Georgia enjoys sports of various kinds (running, cycling, tennis), the theatre, and watching QPR fighting it out at Loftus Road