Year of Call: 1995

Profile

Commercial chancery

Daniel undertakes a broad range of commercial chancery work. An increasing proportion of Daniel's work in this field is tax-related: he recently appeared, for example, in the case of Domain Dynamics (Holdings) Ltd v HM Revenue & Customs [2008] LTL 31/7/2008 [2008] STC (SCD) 1136 (CGT; deferment relief under the Enterprise Investment Scheme), and Dawsongroup PLC v HM Revenue & Customs LTL 9/6/2010 (Corporation Tax; costs of de-listing from Stock Exchange; whether appellant was an "investment company" within ICTA 1988 s. 130; whether de-listing costs were "expenses of management" within ICTA 1988 s. 75). Cases in which Daniel appears often involve allegations of fraud: for instance, he represented the successful Claimant in Republic of Iraq v Al-Kobayci [2006] All ER (D) 55 (Apr) (fraud; summary judgment), and he is often instructed on behalf of HM Revenue & Customs in MTIC fraud appeals, including Megtian Ltd v HM Revenue & Customs LTL 15/1/2010, [2010] STC 840, Europeans Ltd v HM Revenue & Customs and Late Editions Ltd v HM Revenue & Customs LTL 3/8/2009, [2009] SFTD 488.

He is instructed in all areas of landlord and tenant and real property work. His experience includes cases as diverse as Fenton v Secretary of State for the Environment [2000] JPL 1179 (planning; challenge to inspector’s decision), Munro v Premier Associates Ltd (2000) 80 P&CR 439 (notice to complete; waiver and estoppel), Ipswich Borough Council v Moore (CA) The Times, 25 October 2001 (public right of navigation; mooring rights), Regent Inns Plc v Easybrand Ltd [2006] All ER (D) 414 (Mar) (rectification; summary judgment) and Republic of Croatia v Republic of Serbia [2009] 2 WLR 555 (entry of restriction against registered title to property in London following dismemberment of former Yugoslavia; Land Registration Act 2002 s. 42 and s. 43). He has a particular interest in, and experience of, disputes relating to the Electronic Communications Code.

Company and insolvency litigation

Daniel represented HM Revenue & Customs in its challenge to the CVA approved in relation to Leeds United Association Football Club Limited (The).  His other cases in this area include Worby v Inland Revenue [2005] BPIR 1249 (challenge to tax assessments in insolvency proceedings), Commissioners for HM Revenue & Customs v Benton-Diggins [2006] BCLC 255 (“phoenix trading”; personal liability under Insolvency Act 1986 s. 217), Commissioners for HM Revenue & Customs v Ben Yousef (“phoenix trading”; personal liability under Insolvency Act 1986 s. 217; availability of relief under Companies Act 1985 s. 727); and Re Oxford Pharmaceuticals Ltd LTL 20/7/2009, [2009] 2 BCLC 485 (preference claim; appropriate relief under Insolvency Act 1986 s. 241; misfeasance). He has appeared for the Secretary of State in public interest winding-up petitions and directors’ disqualification proceedings, including Re MEM Retail Marketing Services Ltd (application for leave to act; role of Secretary of State; relevance of applicant's post-disqualification conduct) and Secretary of State for Business, Innovation and Skills v Aaron LTL 10/12/2009 (regulated investment services company; mis-selling; regulatory breaches).

Professional negligence litigation and disciplinary proceedings

Daniel has particular experience of professional negligence disputes involving accountants, solicitors and surveyors. Cases of note include Pounds v Eckford Rands [2003] Lloyd’s Rep PN 195 (limitation), Wallace v Jeremy Roberts & Co. [1999] CLYB 3951 (CA) (want of prosecution) and Barclays Bank plc v Martin (CA) (one of the cases heard with Royal Bank of Scotland v Etridge (No. 2) [1998] 4 All ER 705 (CA)). He has also been instructed in disciplinary proceedings involving accountants and solicitors, such as Law Society v Davis and O’Toole (SDT, 1 March 2007).

Trusts, charities and succession disputes

Daniel appeared in the Privy Council for the successful Respondent (on an application for special leave to appeal from the Jersey Court of Appeal) in MacKinnon v The Regent Trust Company Ltd (challenge to validity of trusts on sham-like grounds). His other cases of note include Folds v Abrahart [2004] WTLR 327 (wills; doctrine of dependent relative revocation), Ball v Treasury Solicitor [2004] All ER (D) 390 (Oct) (entitlement to assets on dissolution of industrial and provident society; bona vacantia), Day v Day LTL 1/7/2005 (Ch D), Law Society Gazette, 30 March 2006 (CA) (resulting trusts; “right to buy” discount; costs) and Jeffery v Flanders LTL 17/8/2005 (breach of trust claim; sanctions for delay) and Hayim v Couch LTL 20/5/2009 (lifetime gifts; alleged lack of capacity and undue influence; compromise; grant of declaratory relief without trial). He has extensive experience of contested probate disputes and claims under the Inheritance (Provision for Family and Dependants) Act 1975, and has advised the Attorney General and HM Revenue & Customs in charity matters.

ADR

Daniel regularly appears in arbitrations and participates in mediations. In the context of expert determination he has been instructed both as advocate and as legal expert.

Appointments

Junior Counsel to the Crown (Panel A) 2010
Junior Counsel to the Crown (Panel B) 2005
Junior Counsel to the Crown (Panel C) 1999

Recommendations

Daniel is recommended in The Legal 500 for Property Litigation and in Chambers UK Directory in the following categories: Chancery (Commercial); Chancery (Treasury Counsel) and Real Estate Litigation.

Notable Cases
Dawsongroup Plc v Revenue & Customs Commissioners (2010)
Megtian Ltd (In Administration) v Revenue & Customs Commissioners (2010)
Secretary of State for Business Innovation & Skills v Aaron (2009)
Megtian v Revenue & Customs Commissioners (2009)
Late Editions Ltd v Revenue & Customs Commissioners (TC00128) (2009)
In the matter of Oxford Pharmaceuticals Limited (2009)
Republic of Croatia v Republic of Serbia (2009)
Issac Bruce Hayim, Ian James Pringle, Jill Mary Ross v Jeanne Regina Couch (2009)
Megtian Ltd v Revenue & Customs Commissioners (VADT 20894) (2008)
Domain Dynamics (Holdings) Ltd v Revenue & Customs Commissioners (SpC00701) (2008)
Republic of Iraq v Al-Kobayci [2006]
Regent Inns Plc v Easybrand Ltd (2006)
Republic of Iraq v Al-Kobayci (2005)
Ball v Treasury Solicitor (2004)
MacKinnon v The Regent Trust Company Limited
Pounds (Valerie) v Eckford Rands
Folds v Abrahart
Intertech Properties Ltd v Workshare Ltd
Ipswich Borough Council v Moore
Fenton v Secretary of State for the Environment
Munro v Premier Associates Ltd
Capper v West Midlands Rent Assessment Committee
Wallace v Jeremy Roberts & Co
Barclays Bank Plc v Martin (1998)

Click here to see all cases.

Memberships
Chancery Bar Association
Professional Negligence Bar Association
Commercial Bar Association

Languages
French

Qualifications
BA Ancient and Modern History (First Class), Balliol College, Oxford
Diploma in Law (with commendation), City University

Chambers UK
Chancery - Commercial: “intelligent, focused and wonderful lateral thinker.” “Bright and hardworking … someone you can always count on to cover all the angles of a case.” "a 'talented junior who will go a long way'... A protean performer ..."

Chambers UK
Real Estate Litigation: “clever and energetic”...“thorough preparation of cases.” ..."The strength of Daniel Margolin 'comes down to his sheer brainpower.'" "Solicitors comment on the ‘fine balance of quality legal advice and pragmatism" he brings to his cases."

The Legal 500
Property Litigation "commended for 'getting on with the job'"