Tax | UK Bar

Pump Court Tax Chambers is a market-leading set specialising in all manner of complex tax cases. Chambers boasts a deep and broad bench of members who act for both the Revenue and the taxpayer. Individuals here are frequently involved in cases at all levels of the judiciary concerning issues such as corporate taxes, film schemes, employment and payroll taxes, diverted profits and transfer pricing, among others. The set continues to boast a number of barristers who have expertise in both UK and EU tax law which continues to be relevant to UK courts and tribunals. Clients note that "the chambers has a very strong set of barristers with a wide range of expertise". Pump Court Tax Chambers has recently been instructed in several standout cases such as Exchequer Solutions Ltd v HMRC. This was the first case to consider expenses as deductions by umbrella companies. It also handled Odfjell Drilling v HMRC, which concerns the application of national insurance legislation known as the Host Employer Regulations. The case raised difficult issues of statutory construction and necessitated presentation to the Tribunal of a large volume of technical and detailed evidence.

Mark Rushton is the director of clerking, while Bruno Antoniotti is the deputy senior clerk.

Devereux is a set that is home to highly respected barristers who are able to handle broad swathes of tax litigation. Members are well respected for their representation of both taxpayer clients and HMRC in high-stakes and precedent-setting cases, and several members of the team are on the Attorney General’s A, B and C panels of junior counsel. A number of them are considered go-to barristers for HNW and UHNW-related advice. Chambers boasts extensive experience handling cases concerning corporate taxation, capital allowances, stamp taxes, Diverted Profits Tax and IR35 issues. The set as a whole holds noted expertise in employment, commercial disputes and professional negligence, and is well placed to advise on the crossover of tax with those fields. An instructing solicitor highlights the "strength in depth across a number of specialist areas" and notes the team's "excellent experience". The set runs Elevenses with Devereux, a well-received tax webinar series. Recent cases handled by its members include Eastern Power Networks and Others v HMRC, which is the first case to consider the purposive construction of the “ownership proportion” provision in the Corporation Tax Act 2010 in connection with claims through link companies.

Glenn Billenness is the director of clerking and business development, and Cyrus Biggs is the deputy director of clerking.

Old Square Tax Chambers is a set supremely comfortable with handling a rich diet of tax cases of every stripe, whether they be domestic or international in nature. Individuals here act for both business and private clients and have experience of appearing in matters at all levels of the judicial system, including the Supreme Court. The set's members tackle everything from HMRC enquiries and investigations and multinational corporate structuring to non-domicile and residency issues.

Cliff Holland is the senior clerk.

One Essex Court is known for its small but high-quality roster of barristers who deal with highly complicated tax matters. Members of the set regularly act on behalf of corporate clients and the Revenue in cases concerning tax avoidance schemes, double tax treaties, partnership rules, loan charges, capital allowances and HMRC enquiries. Clients include many leading UK and foreign multinational companies, banks, insurance companies, accountants and other financial institutions, trusts and high net worth individuals. The set deftly handles cases which touch on important issues relating to international taxation. Members here appear in cases at all levels of the court system from the First-tier Tax Tribunal to the Supreme Court. They have appeared in a number of recent cases including Appellants in the Post-Prudential Closure Notice Appeals Group Litigation v HMRC, acting for a large number of well-known investment funds in a series of high-value appeals and applications seeking to recover tax levied contrary to EU law on portfolio dividends. Sources note that there is "a very high standard of technical advice and client care" on offer here.

Darren Burrows is the senior clerk.