Simon Whitehead

Practice Areas

Consultant; Tax Disputes

Career

Simon was a founding partner of the firm in 2013. Previously he was Partner in Charge International at Dorsey & Whitney (10 years) and before that a partner at PwC Legal.

Professional Memberships

Solicitor admitted in England and Wales and Australian Courts

Publications

Publications include Tax Journal, EC Tax Review, Taxation, International Tax Review & others. Editor The Tax Disputes and Litigation Review (8 Eds).

Experience

Simon Whitehead has over 35 years’ litigation experience, practising in London since 1991. For over 20 years he has practised exclusively in the area of contentious tax disputes, mostly in areas of direct tax, particularly corporation tax. He joined Joseph Hage Aaronson LLP on its formation.

Simon has been selected as the lead and test case solicitor in charge of most group litigation orders in the English Courts concerning challenges to the lawfulness of various UK corporate tax imposts involving group relief, thin capitalisation rules, CFC charges, taxes on dividend income and ACT. He is best known for representing Marks and Spencer, Prudential and BAT in their groundbreaking actions concerning cross border losses, dividend taxation and ACT.

In 2020 he formed the Post Prudential Closure Notice Group Litigation in the First Tier Tribunal to challenge HMRC’s treatment of tax claims by around 200 investment funds.

He also represents high net worth individuals in their UK tax investigations and disputes. He formed the ROSIIP Group Litigation, which successfully challenged HMRC’s practice in assessing to tax transfers of pension savings to foreign pension funds by around 50 high net worth investors.

In 2018-2021 he appeared in three landmark cases in the Supreme Court concerning corporation tax. He advises or co-represents taxpayers with local Counsel in EU law actions in EU Member States. In 2023 he litigated multiple leading cases in the Tax Tribunal, Upper Tribunal and High Court.