Wes Grimm

I have experience in the full life cycle of tax matters and advise on corporate tax risk and compliance issues. I am listed as a key lawyer in the Legal 500 for tax litigation and investigations.

In addition to this, I have exchange control and related tax and commercial law experience, including in relation to redomiciling companies.

My dispute resolution experience includes work in all of South Africa’s higher courts, the Kingdom of Eswatini and, more recently, the Tax Tribunals and Superior Courts of England and Wales.

I hold B.Com (Law), LLB and LLM (Mercantile Law) degrees from the University of Pretoria, South Africa - all with distinction. 

I am regularly approached for comment on tax by the industry and have authored and co-authored a number of articles in numerous publications in South Africa including in News24, Business Day, The Citizen and MoneyWeb as well as in Tax Journal in England and Wales.

Recent matters

Advising/acting for:

• Eclipse members on the landmark £1.6 billion settlement with HMRC
• A delivery service company on a £20 million suspected tax fraud in its supply chain
• A customs warehouse operator on a £1.2 million dispute under the Renewable Transport Fuel Obligation (RTFO) regime
• A multinational telecommunication operator on a £2 million VAT dispute concerning the supply of undervalued services to a connected company
• A multinational telecommunication operator on a £70 million VAT dispute concerning the VAT treatment of its plan bundles
• A significant multinational real estate group on a £10 million SDLT dispute, which is proceeding to the First-tier Tribunal
• A multinational logistics and fulfilment business operator on a customs investigation and related customs issues
• Various corporates on transactional VAT issues

Notable prior matters

Advising/acting for:

• A multi-national beverage manufacturer in relation to aspects of a £1.2 billion general anti-avoidance dispute in relation to a cross-border group restructure
• An oil major on a £85 million customs and excise tax dispute
• A construction company on a £5 million tariff classification and value determination dispute which the revenue conceded based on the representations that I made on behalf of the client, saving the company from liquidation and approximately 8 000 jobs
• A multi-national paper manufacturer on a £3 million dispute on a simulation and general anti avoidance challenge regarding a cross-border group restructure and the treatment of foreign exchange transactions
• Professional rugby teams on a substance over form dispute regarding the claiming of employee tax benefit