Aparna Nathan KC

Practice Areas

Tax law.

Advisory: tax planning for ultra-high net worth UK and foreign domiciliaries including complex offshore structures; Residence and Domicile/ Deemed Domicile issues; NRCGT regime; Estate planning; GAAR; company residence and permanent establishment; EBTs; disguised remuneration; COP8 and COP9 enquiries.

Litigation: Extensive tax litigation FTT-Supreme Court; tax related judicial review; VAT deregistration challenges.

APN/ PPN/ FNs and Penalties: Sheiling Properties Ltd v HMRC; David Beadle v HMRC; Reid & Emblin v HMRC.

TMA, CRCA: HMRC v Derry; Goldsmith v HMRC; Rogers& Shaw v HMRC; De Silva v HMRC.

Partnerships and LLPs: Walewski v HMRC; Cobalt Data Centres LLP1 and others v HMRC.

Corporation Tax: EDF Energy v HMRC; HMRC v SSE Generation; BAT v HMRC.

Ramsay Challenges: Good v HMRC; Daarasp v HMRC; Flanaghan v HMRC; Berry v HMRC.

Judicial Review: Hoey v HMRC; JJ Management Consulting LLP v HMRC; Dickinson v HMRC; Archer v HMRC.

Discovery Assessments: Hoey v HMRC; Good v HMRC; Anderson v HMRC.

Company residence: Laerstate v HMRC; Wood v Holden.

Career

Took Silk 2019. Joined Devereux in August 2014.

1996-August 2014 member of Gray’s Inn Tax Chambers.

Professional Memberships

CIOT – Private Client Sub-Committee;

Addington Society; Revenue Bar Association;

Chancery Bar Association; Worshipful Company of Tax Advisers.

Publications

McCutcheon on Inheritance Tax; Mellows on Taxation for Trustees and Executors (Offshore Trusts).

Personal

Performing Arts Committee of Bharatiya Vidya Bhavan, London.