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UK Bar Guide 2022

Ranked in 1 Practice Areas
3
Tax: Indirect Tax
9 Years Ranked

About

Provided by David Southern KC

Practice Areas

Extensive tax litigation and advisory practice in both direct taxes and VAT, including judicial review, enquiries, pensions and EU law.

Areas of expertise:

• Tax litigation

• Corporate tax and taxation of businesses

• Pension schemes

• Judicial review

• VAT and customs duties

• Tax enquiries

• Employment income taxation

Principal specialisation in corporate finance and company transactions.

Recent cases

VAT

Milton Keynes Hospitals NHS Foundation Trust v R & C Comrs (Court of Appeal) [2021] STC 1395

Milton Keynes Hospitals NHS Foundation Trust v R & C Comrs (Upper Tribunal)

Lothian NHS Health Board v R & C Comrs (Inner House, Court of Session) [2020] CSIH 14

NHS Lothian Health Board v r & C Comrs (Upper Tribunal) [2018] STC 1745

Ripley & Co Ltd v R & C Comrs TC/2019/00536

Saint-Gobain Building Distribution Ltd v R & C Comrs (First-tier Tribunal) [2019] SFTD 924

Copthorn Holdings Limited v R & C Comrs (No 2) [2016] SFTD 17

Pensions

Airways Pension Scheme Trustee Ltd v Fielder [2019] EWHC 3032 (Ch) (High Court)

Income tax

Vaccine Research Limited Partnership v R & C Comrs (First-tier Tribunal)

Vaccine Research Limited Partnership v C & E Comrs (First-tier Tribunal)

Brain Disorders Research LP v R & C Comrs (Court of Appeal) [2018] STC 2355

Income tax and capital gains tax

Heather Whyte v R & C Comrs [2021] UKFTT 0270 (TC)

Judicial review

R (on the application of Cartref Care Homes Ltd) v R & C Comrs (Administrative Court)

[2019] STC 516

R (on the application of Carlton) v R & C Comrs (Administrative Court) [2018] STC 589

R (on the application of Rowe) v R & C Comrs (Court of Appeal) [2018] STC 462

R (on the application of Graham) v R&C Comrs (Administrative Court) [2017] STC 1

R (on the application of Walapu) v R & C Comrs [2016] STC 1682

R (on the application of De Silva) v R & C Comrs (Court of Appeal) [2016] STC 1333

R (on the application of Rowe) [2015] EWHC 2293 (Admin)

Employment

Charles Tyrwhitt LLP v R & C Comrs (Upper Tribunal) [2021] STC 146

Charles Tyrwhitt LLP v R & C Comrs (First-tier Tribunal)

ATED

Hopscotch Ltd v R & C Comrs (Upper Tribunal)

Enquiries

R & C Comrs v Premiere Picture Ltd (First-Tier Tribunal) [2021] UKFTT 0058 (TC)

Career

Year of call 1982.

Inland Revenue Solicitors’ Office: Commissioners hearings; litigation, tax enquiries

Lloyds’ Bank tax department: corporate tax compliance, debt issues, lending and capital adequacy.

Independent practice at the Bar 1997.

KC 2014

Professional Memberships

Revenue Bar Association;

Chartered Institute of Taxation (Fellow);

VAT Practitioners’ Group; Bankers’ Taxation Circle;

International Fiscal Association;

European Association of Professors of Tax Law

Publications

Sole author Taxation of Loan Relationships and Derivative Contracts (Bloomberg, 10th edition 2017). Supplement 2020 dealing with corporate interest restriction, loss relief and transfer pricing.

Contributor, Gore-Browne on Companies

Recent articles:

‘Union Castle : is the ‘fairly represent’ test fair?’, Tax Journal. Issue 1488, 22 May 2020, pp 18-20

‘Amendments to the 2019 loan charge: work in progress’, Tax Journal, Issue 1476, 21 February 2020, pp14-16

Delegitimising legitimate expectations’, [2019] British Tax Review pp126 – 138

The UK tax system: from trust to transparency’, Tax Journal, Issue 1401, 1 June 2018, pp7 - 9

‘Close company loans and participators’, Tax Journal, Issue 1341, 10 February 2017, pp12-14

‘FB 2016: Asymmetric notional finance charges’, Tax Journal, Issue 1304, 15 April 2016, pp15-17

Personal

Member of Bar Council (1999 – 2007),

Bar Council Treasurer (2004-2007),

Committee Member of Bar Standards Board; (2007-2014),

Trustee of Council of the Inns of Court (2014-2019).

Bencher of Lincoln’s Inn since 2010.

Degrees: MPhil, MA, DPhil (Oxford); CTA (Fellow)

Clients

Ernst & Young; Bryan Cave Leighton Paisner; Pinsent Masons; Reynolds Porter Chamberlain; Greenwoods; Edwards Greene; RSM; Grant Thornton; BDO; Rix & Kay

& Kay; Plummer Parsons; Deutsche Bank.

Experience

Other professional activities

Extensive work for overseas tax authorities: Latvia (VAT code), European

Commission (accession treaties);

China (membership of World Trade Organisation); Australia (international transactions)

Languages Spoken

German; French

Chambers Review

Provided by Chambers

UK Bar

Tax: Indirect Tax - London (Bar)
3
Band 3

David Southern KC 
David Southern KC is a respected silk for indirect tax matters, who regularly acts for the taxpayer. He is experienced in VAT, HMRC investigations and accelerated payment notices.

Strengths

"Gives practical advice that is clear cut." "He has an arresting advocacy style."

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