Practice Areas
John Brinsmead-Stockham KC has a broad tax practice encompassing advisory and litigation work in all areas of tax law. He has advised on and litigated matters ranging from inheritance tax and SDLT planning to major corporation tax and VAT disputes involving multi-nationals.
Recent work includes:
Corporate taxation - a wide range of areas including group relief; the substantial shareholding exemption; R&D allowances; taxation of dividends; capital allowances; the loan relationships codes and the taxation of derivatives.
International taxation – an extensive practice in international tax and cross-border issues including questions of residence; the classification of foreign entities; anti-arbitrage provisions; transfer pricing; diverted profit tax; pensions; and the non-discrimination and anti-abuse articles in UK tax treaties. John has litigated several recent high-profile cases concerning double tax treaties and has also advised on the law of British Overseas Territories.
Personal taxation – advised and litigated in most contentious aspects of individual taxation. Extensive experience in questions concerning the procedure for assessment as well as advance payment notices (APNs) and follower notices. He has also advised on more specialist areas including disguised investment management fees, carried interest and the taxation of fees paid to whistle-blowers in the US.
VAT and indirect taxation – advice and litigation focusing on questions of single/multiple supply; the medical and financial services exemptions; zero-rating; VAT on property; input tax claims; the UK vouchers regime; TOMS; and the VAT treatment of situations involving multiple parties. John also has significant experience of advising on and litigating customs disputes.
