Hui Ling McCarthy KC

Corporate tax, VAT, SDLT and rating. Cases include: WTGIL (2025, CA, VAT, insurance), GE Financial Investments (2024, CA, Double Tax Treaty), Dettori (UT, privacy), Barclays (FtT, VAT grouping) , BTR Core Fund JPUT (2024, FtT SDLT), LG Park (2023, CA, SDLT), Target (2023, SC, VAT, finance), Dollar (2023, UT, VAT grouping), Church of Scientology (2023, UT, rating), HSBC (2022, UT, VAT grouping), emerchantpay (2022, FtT, VAT, finance), Tooth (2021, SC, discovery), Charman (2021, CA, employment taxes, options), Payne (2020, CA, employment taxes), Safestore (2020, UK, VAT, insurance), Derry (2019, SC, claims), Telereal Trillium (2019, SC, rating), Fortyseven Park Street (2019, CA, VAT, property), Tesco (2019, UT, VAT, Clubcard) , N Brown Group (2019, FtT, VAT, partial exemption), Project Blue (2018, SC, SDLT), Tager (2018, CA, penalties), Raftopoulou (2018, CA, jurisdiction), Degorce (2017, CA, film finance), Lobler (2015, UT, disproportionality). Clients include banks, hedge funds, card providers, energy companies, oil industry, insurers, REITs, property development / investment companies and UHNWIs. Current work includes VAT grouping; VAT exemption (predominantly finance and insurance); zero-rating; capital allowances; R&D; Double Tax Treaties; management expenses; unallowable purpose; transfer pricing; CIR; pensions; LLP salaried member rules; NICs including “Host Employer” Regs; Part 7A; SDLT concerning partnerships, unit trusts and s.75A. Also acts for HMRC in some of their most high-profile and substantial litigation.

Called 2005. Silk 2018. Bencher 2018, Inner Temple. Formerly a corporate finance analyst at a US investment bank. Mathematics BSc (dunelm).

CEDR-accredited mediator; Chairman of the CIOT's Dispute Resolution and Litigation Group; ATT (Fellow).