Email address
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Band 2
Band 2
About
Provided by 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.