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, amongst 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. Chambers has been instructed in BlackRock Holdco 5 LLC v HMRC, an important case concerning transfer pricing and unallowable purposes. It has also appeared in Kwik-Fit Euro Limited and others v HMRC, another unallowable purpose case concerning a reorganisation in the Kwik-Fit group. The set has also maintained a longstanding interest in the Franked Investment Income (FII) GLO, the important test case challenging the UK’s legislation on the taxation of dividends paid into the UK by foreign subsidiaries of UK companies.

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 (several members of the team are on the A, B and C Attorney General’s panels of junior counsel) in high-stakes and precedent-setting cases. 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 has noted expertise in employment, commercial disputes and professional negligence, and is well placed to advise on the crossover of tax with those fields. The set runs a well-received tax webinar series: Elevenses with Devereux. Recent cases handled include Naghshineh v HMRC, a case which will have a significant impact on the agricultural sector.

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 landmark cases over the years including Royal Bank of Canada v HMRC and the Franked Investment Income Group Litigation.

Temple Tax Chambers has a broad set of impressive tax barristers who are able to support clients in both an advisory and litigation capacity. They appear at all levels of the UK and EU court systems, and regularly act in cases concerning issues such as corporate taxation, employment taxes, non-domiciled taxation and capital allowances, among others. Chambers is known for acting on behalf of taxpayers, such as large multinational corporations and high net worth individuals, as well as for the Revenue. Recent matters of note include the Court of Appeal cases of Skatteforvaltningen (The Danish Customs and Tax Administration) v Solo Capital Partners, and HMRC v Atholl House. The latter was an important case concerning the application of the IR35 legislation to the tax treatment of income deriving from the provision of a worker’s services through a third party. Commentators say: "This is a set with an embarrassment of riches that can always be relied upon to turn instructions around quickly."