Raymond Hill is a member of Monckton Chambers, specialising in VAT and EU law aspects of direct tax. He has appeared 64 times in the CJEU, in many leading tax cases, including LMUK and Baxi, Wheels, Deutsche Bank, Credit Lyonnais, Skandia, PPG and ATP. Email: rhill@monckton.com; tel: 020 7405 7211.