Graham Aaronson KC

Practice Areas

Partner; Tax Disputes

Professional Memberships

Appointed Queen’s Counsel, 1982

Fellow of the Chartered Institute of Taxation

Experience

Graham Aaronson KC founded Joseph Hage Aaronson in 2013 with the aim of creating the most expert and efficient tax and commercial disputes practice in the UK, with its specialists comprising barristers, solicitors, forensic accountants and chartered tax advisors. From its first year JHA has been ranked every year in the top tier/band in both of the leading UK legal directories for tax disputes, and is the only firm to have achieved this recognition.

Before moving to JHA, Graham was at Pump Court Tax Chambers, where he was universally recognised as one of the top tax KCs in the country, and in the opinion of some commentators the leading tax advocate of his generation. Top ranked in both directories ever since becoming a KC, Graham has advised most of the major corporations carrying on business in the UK, and successfully represented countless taxpayers in courts at every level and in many landmark cases (including the groundbreaking Hoechst EU law-based challenge to aspects of the UK’s dividend taxation regime, BMBF v Mawson where the House of Lords adopted Graham’s formulation of the modern approach to the interpretation of tax statutes, and the extraordinary FII litigation, described by the Supreme Court as a case unparalleled in complexity, difficulty and the vast sums at stake).

At JHA Graham continues to head its tax practice, appearing in court where litigation is unavoidable (such as the FII case), but otherwise working to find the best route to resolving clients’ tax disputes as cost-effectively and painlessly as possible. Invariably he considers that this is best achieved through respectful engagement with the tax authorities, but always with the clients’ interests and confidentiality at its heart.

That Graham is regarded with the highest respect by HMRC is illustrated by being asked by the Government to conduct the GAAR study (which led to the enactment in FA 2013 of the General Anti-Abuse Rule, based on his draft), and by the Prime Minister (David Cameron) to review and report on the allegations made against Mr Cameron’s father in the so-called Panama Papers.

At JHA Graham works to resolve disputes covering the whole spectrum of taxpayers, from major industrial corporations and financial service businesses to entrepreneurs and high net worth individuals. This last group has for many years included some of the highest profile football players and agents. Whatever the nature of the client, his objective is always the same - to achieve the best achievable outcome.

Work Highlights

2016: Asked by the Prime Minister, David Cameron, to examine the allegations of tax avoidance made against him and his family, arising out of the “Panama Papers” revelations. The Prime Minister quoted from his analysis in his personal statement to the House of Commons on 11th April 2016.

2012-13: Appointed by HMRC as chairman of the Interim Advisory Panel for the GAAR, responsible for and co-writing the legally binding Guidelines for the operation of the GAAR.

2010-11: Appointed by the Coalition Government as Leader of the ‘GAAR’ (General Anti-Avoidance Rule) study. His report, recommending and drafting a proposed General Anti-Abuse Rule, was accepted by the Government, and a GAAR based on his report and draft legislation was enacted in FA 2013.

2001-05: Part-time Special Commissioner (equivalent today to a judge of the First Tier Tribunal and the Upper Tribunal).