Jonathan Levy
Jonathan has over thirty years of experience in the tax resolution field. He advises on a wide range of contentious tax issues, and specialises in tax litigation before the Tax Tribunals and the Higher Courts, as well as HMRC criminal investigations and defending clients charged with tax fraud.
Jonathan spent ten years at the Solicitor’s Office of HMRC, where he provided legal advice in a number of high-profile civil and criminal cases to specialist branches of the organisation. He has conducted cases before the Tax Tribunals, High Court, Court of Appeal and the Supreme Court. Jonathan is co-author of “A Practical Guide to Tax Appeals” published by Tolley, and lectures widely on tax contentious issues.
Loraine Mayo
Loraine has been working in the legal field since 2013, when she and Jonathan joined forces and established Levy and Levy. Loraine is Practice Manager and Financial Director of the firm. Loraine works with Jonathan on all Levy and Levy cases, with particular emphasis on legal research and the management and organisation of complex tax cases, including civil tax appeals for groups of taxpayers and criminal cases
As well as her role at Levy and Levy, Loraine is currently in her second year of an Open degree studying Criminology, law and forensic psychology, and has a real passion for social justice and legal reform.


