Chambers Review
Provided by Chambers
Tax: Indirect Tax - London (Bar)
What the Team is Known For
11 New Square is a well-rounded set noted for its deep expertise and vast knowledge of the indirect tax sector. Members appear in some of the highest-profile cases in the market, and regularly represent both HMRC and taxpayers across a range of industry sectors. Issues dealt with include VAT law, EU law, tax relief and tax recovery. The set's members appear in both domestic and European courts, and have undertaken numerous high-profile test cases in the First-tier and Upper Tribunals and the Court of Appeal. Recent matters of note include HMRC v Frankie Dettori, a case on taxpayer privacy and anonymity in which the set secured victory for HMRC in the Upper Tribunal. Other cases handled include HMRC v General Electric Financial Investments, a dispute concerning the tax treatment of certain share arrangements under the double tax treaty between the UK and the USA. Sources commend that at 11 New Square, "nothing is too much trouble and even the tightest of deadlines are consistently met".
Tom Rook is the senior clerk.
Strengths
We've got a really good relationship with the clerks at 11 New Square. They go above and beyond, and we like working with them.
The clerks are very commercial, responsive and easy to deal with. They provide us with easy access, so we can speak with the barristers regularly.
Tom Rook has been very efficient, helpful and clear. He knows his stuff and is very experienced. He will happily talk things through and come up with something sensible.
11 New Square has a friendly, flexible and responsive clerking team.
Tom Rook is incredibly responsive and very commercial. He does everything to help and is a brilliant clerk.
Notable practitioners
Hui Ling McCarthy KC is a highly praised silk who is lauded for her dedication to tax cases and is particularly well known for her expertise in complex, high-value VAT and Stamp Duty Land Tax matters. She regularly assists HMRC with some of its most significant indirect tax issues and has also developed a strong taxpayer-side practice.
Hui Ling is very succinct and clear, and is good at both drafting and advocacy. She keeps the case together beautifully and captures the ear of the judge.
I thought Hui Ling's advocacy was impressive. She put her arguments across really clearly, and they were very well thought out. She also did a very good job at cross-examining.
Hui Ling McCarthy KC is a phenomenal advocate.
Hui Ling is easy to work with, very clear and crisp in her delivery, and very thorough. The overarching thing is that she's extremely articulate and comes across very convincingly.
Jonathan Peacock KC is a pre-eminent figure at the indirect tax Bar, singled out for his intellectual acumen and his wealth of experience in the area. He regularly advises multinational corporations and high net worth individuals on indirect tax issues, and is particularly well versed in tax mitigation issues. His practice has seen him handle the leading VAT cases in the gaming and retail industry. Peacock is further noted for regularly providing expert opinions on overseas litigation.
Jonathan Peacock KC is a great source of knowledge.
Jonathan Peacock KC has great judgement. The quality of his advocacy is strong and very considered.
Jonathan worked with us on a really complex case, and he was all over it. He's very well prepared and incredibly insightful, and he thinks on his feet. He is also strategically excellent.
Jonathan is experienced and very smooth. He delivers advice in an extremely clear, helpful way.
Michael Ripley is a talented barrister who is well respected for his broad practice acting on behalf of taxpayers in complex VAT disputes. He represents both corporate and private clients, and has appeared in both the Supreme Court and the Court of Appeal.
Michael was very well prepared and client-friendly, and he gave good commercial advice. He knew his way around the subject and facts. His all-round performance was polished, credible and confident.
Michael Ripley provides great counsel and is friendly with it.
Michael's high level of customer service and clear understanding of our business make him an invaluable resource.
Michael Ripley is a superb junior. His analysis is very well considered, and he is a real pleasure to work with.
Edward Hellier is a strong barrister who represents both taxpayers and HMRC in issues central to the proper application of VAT. He has appeared as sole counsel in the Court of Appeal and as junior counsel in the Supreme Court.
He's a personable, fun guy to be around and work with. His drafting and attention to detail are excellent.
Edward is a superb junior who is bright and works very hard.
John Brinsmead-Stockham KC is a go-to counsel for HMRC, with additional experience of acting for the taxpayer. He is particularly well equipped to handle complex VAT litigation. He also has extensive experience in managing customs duty cases of impressive complexity.
John Brinsmead-Stockham KC is a great barrister who is very friendly.
John is one of those people who can take a knotty, complex tax case and distil it down to its basic elements. He is a tenacious advocate; if he has a point, he will make sure he puts it across.
