Barrister profile for UK Bar 2022
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Tax: Indirect Tax - London (Bar)
David Southern QC 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."
This content is provided by David Southern QC
Extensive tax litigation and advisory practice in both direct taxes and VAT, including judicial review, enquiries, pensions and EU law.
Areas of expertise:
•Corporate tax and taxation of businesses
•VAT and customs duties
•Employment income taxation
Principal specialisation in corporate finance and company transactions.
Milton Keynes Hospitals NHS Foundation Trust v R & C Comrs (Court of Appeal)  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)  CSIH 14
NHS Lothian Health Board v r & C Comrs (Upper Tribunal)  STC 1745
Ripley & Co Ltd v R & C Comrs TC/2019/00536
Saint-Gobain Building Distribution Ltd v R & C Comrs (First-tier Tribunal)  SFTD 924
Copthorn Holdings Limited v R & C Comrs (No 2)  SFTD 17
Airways Pension Scheme Trustee Ltd v Fielder  EWHC 3032 (Ch) (High Court)
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)  STC 2355
Income tax and capital gains tax
Heather Whyte v R & C Comrs  UKFTT 0270 (TC)
R (on the application of Cartref Care Homes Ltd) v R & C Comrs (Administrative Court)
 STC 516
R (on the application of Carlton) v R & C Comrs (Administrative Court)  STC 589
R (on the application of Rowe) v R & C Comrs (Court of Appeal)  STC 462
R (on the application of Graham) v R&C Comrs (Administrative Court)  STC 1
R (on the application of Walapu) v R & C Comrs  STC 1682
R (on the application of De Silva) v R & C Comrs (Court of Appeal)  STC 1333
R (on the application of Rowe)  EWHC 2293 (Admin)
Charles Tyrwhitt LLP v R & C Comrs (Upper Tribunal)  STC 146
Charles Tyrwhitt LLP v R & C Comrs (First-tier Tribunal)
Hopscotch Ltd v R & C Comrs (Upper Tribunal)
R & C Comrs v Premiere Picture Ltd (First-Tier Tribunal)  UKFTT 0058 (TC)
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.
Revenue Bar Association;
Chartered Institute of Taxation (Fellow);
VAT Practitioners’ Group; Bankers’ Taxation Circle;
International Fiscal Association;
European Association of Professors of Tax Law
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
‘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’,  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
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)
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.
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)