Felicity Cullen KC

Practice Areas

Felicity deals with all aspects of revenue law and is known for her commercial approach, both in an advisory capacity and in the context of tax and tax-related disputes.

On the advisory side, she has been involved in many large city transactions and is routinely involved in private company and business transactions, including all forms of corporate re-organisation. She has developed a significant practice in advising HNW and UHNW clients (resident and non-resident, domiciled and non-domiciled) on their personal and their business taxes (income, capital gains and inheritance taxes) as well as on taxes related to their trust and charitable structures. This often involves advice on double tax treaties. As part of this advisory work, Felicity regularly advises on residence and domicile status. She advises on employment tax matters (including employment status) and is often asked to use her skills in statutory construction in advising on matters involving VAT and other indirect taxes.

Her disputes’ practice involves drafting and settling correspondence, settlement negotiations, and other forms of dispute resolution such as mediation, as well as appearances in tribunals and courts.

She has appeared in many leading tax cases in the courts and has acted for parties and as mediator in tax related mediations both in the UK and abroad.

Career

Called Lincoln’s Inn; Silk 2008; CEDR Accredited Mediator 2012; RBA Chair [2019-2022].

Professional Memberships

Revenue Bar Association, Chancery Bar Association

Publications

Felicity is consultant editor of Norfolk and Montagu on the Taxation of Interest and Debt Finance