- Memberships:
- Bar of England & Wales
- Other Languages:
- French (Fluent)
Spanish (Working) - Direct Professional Access:
- Not provided
Biography
Kieron Beal is a barrister specialising in European law, competition law, indirect tax, sport and telecommunications. He practises predominantly from Blackstone Chambers in London, UK, having been called to the Bar of England and Wales in 1995 and appointed Queen’s Counsel in 2012. He has been a member of the Law Library since 2020. He also sits as a sports arbitrator in London and is a bencher of the Inner Temple.
Recent Cases & Legal Work
Case T-456/19 ITV plc v. Commission (case pending before the GCEU)
Challenge by UK companies to a State aid decision of the EU Commission on controlled foreign company legislation in the UK. Application for annulment is pending.
FMX Foods Ltd v. HMRC [2020] UKSC 1, SC
Successful appeal brought by HMRC in relation to the enforcement of a customs duty debt outside the usual three-year limitation period set by the Community Customs Code. The debt arose as a result of acts by third parties liable to give rise to criminal proceedings. The debt had been communicated within a reasonable period of time. Kieron acted for HMRC.
HMRC v. Frank A Smart Ltd [2019] UKSC 39, SC, [2019] STC 1549, SC
Kieron was instructed as leading Counsel for HMRC in this appeal from the Scottish Court of Session (Inner House). The appeal concerned the entitlement to deduct VAT on the payment of agricultural subsidies and the need for a link between input tax and taxable economic activity.
Case C-391/17 Commission v. United Kingdom [2019] EU:C:2019:919, CJEU
Infraction proceedings brought by the Commission as a result of the failure of the UK to account for customs duties payable in respect of transhipment operations run from Anguilla. Kieron acted for the UK Government.
HMRC v. University of Cambridge [2018] EWCA Civ 568; and [2019] EU:C:2019:559, CJEU
Decision by the Court of Appeal to refer to the CJEU a number of questions concerning the ability to deduct input tax incurred on fund manager’s fees where the resultant investment income was used to subsidise downstream economic activities. The CJEU ruled that the input tax was not recoverable where it was directly and immediately linked to an investment activity that was outside the scope of VAT and could not be linked more generally to the overall business activity of the University. Kieron acted for HMRC.
R (Western Sahara Campaign) v HMRC and DEFRA [2018] ECLI:EU:C:2018:118, CJEU; [2015] EWHC 1798 (Admin); [2015] EWHC 2898 (Admin)
Judicial review challenge to the legality of the application of EU customs and fisheries legislation in the EU’s relations with Morocco when applied to produce emanating from the Western Sahara. The CJEU ruled that the EU fisheries arrangements with Morocco could not lawfully be applied to the Western Sahara. Kieron acted for the Western Sahara Campaign.
Publications
- Appointed Consultant Editor for Halsbury’s Laws, Competition edition, 2021
- Author of chapter on EU law in the UK’s Supreme Court’s Legal Year in Review, 2018-2019 (forthcoming).
- Author of chapter on the European Economic Area Agreement Competition Rules, published in Ortiz Blanco’s EC Competition Procedure, 2nd Edition, OUP (2006); and in the Third Edition (2013). Forthcoming fourth edition, 2021.
- Biondi et al, Brexit: The Legal Implications, 2018, Wolters Kluwer, chapter on competition law.
- Co-author of chapter on competition law in Football and the law, Ed. De Marco, 2018.
- Chapter on the European Charter, “Putting down the dog that did not bark”, in Britain Alone: The Implications and Consequences of United Kingdom Exit from the EU, eds. Birkinshaw and Biondi, 2016.
- Author of a chapter in Paul Goulding QC’s Employee Competition, 2nd Edition, 2011, and 3rd Edition, 2016, concerning EU competition law.
- Ubi Ius, Ibi Remedium: Do the Union Courts have ‘the Latin for Judging’? [2015] 20 JR Vol. 3, p. 115.
- Beano no more: The EU Charter of Rights after Lisbon, [2011] JR 113 with T. Hickman.
- Co-author of two chapters on intra-Community trade in goods and services for Paul Lasok QC’s VAT Looseleaf, Sweet & Maxwell (July 2009).
- Co-author of two chapters on the Cartel Offence in Montgomery and Ormerod, Fraud – Criminal law and procedure, Looseleaf, Oxford University Press, April 2008 and updates.
- Crehan and Post-Modern Malaise, [2007] Comp Law Rev Vol. 6 Issue 1, p. 17.
- “Goed Wonen: Retroactivity in domestic VAT legislation: A jump to the left, then a step to the right?” [2006] BTR No. 2, Sweet & Maxwell, 2006.
- “Sauce for the Goose, sauce for the cow, pig and fish?” International Company and Commercial Law Review, May 2002, Vol. 13, Issue 5, p. 192.
- Co-author of chapter in Leigh-Ann Mulcahy, Human Rights and Civil Practice, Sweet & Maxwell, 2001, on Community Law and Human Rights.
- Contributing editor of two works by Luis Ortiz Blanco, EC Competition Procedure, Oxford University Press, Oxford, 1996 and Commission Kommentar on Transport.
Speeches & Lectures
Speaker at the EUBA’s lecture, October 2020, Brexit at Half Time.
Additional Information
Member of the EU Bar Association
Former Chairman of the English Bar European Group 2018-2020
Member of the European Circuit
Contact Form
Contact
- Phone
- 0044-207 583 1770
- Mobile
- 0044-796 1428 130
-
kieron.conradbeal@lawlibrary.ie
kieronbeal@blackstonechambers.com - Address
- Blackstone Chambers Blackstone House Temple London Europe