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. Clients call them the "first-choice" and the "pre-eminent chambers in tax". Chambers has been instructed in Irish Bank Resolution Corporation Ltd v HMRC, an important case concerning the UK/Ireland double tax treaty. It has also appeared in Centrica Overseas Holdings Limited v HMRC, the first case on expenses of management in the Court of Appeal since 2004. The case is of central significance to the operation of the corporation tax code, having been identified by HMRC as having financial implications for the operation of the corporation tax code amounting to £21 billion. 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 of handling cases concerning corporate taxation, capital allowances, stamp taxes, Diverted Profits Tax and IR35 issues, with clients mentioning they have "deep knowledge across all relevant areas of tax law". 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 Lloyd’s Banking Group v HMRC, a multi-billion-pound tax appeal concerning the issue of cross-border group relief of losses, and Cogefin v HMRC, an important and precedent-setting company residence appeal.

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. By way of example, they appeared in the Supreme Court case of Fisher v HMRC, successfully representing the Fisher family in their long-running dispute with HMRC concerning the tax consequences of the sale of part of the Stan James betting business to Gibraltar in 2000. This was a very important case concerning in the context of offshore tax planning. The set's members tackle everything from HMRC enquiries and investigations and multinational corporate structuring to non-domicile and residency issues, and "deliver work of a very high standard at a reasonable price".

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 the Franked Investment Income Group Litigation, and London Luton Hotel BPRA Property Fund LLP v HMRC, a high-value test case concerning the availability of business premises renovation allowances for property development projects.

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 Supreme Court case of HMRC v Vermilion Holdings,Wilkinson v HMRC, and Jasper Conran and JC Vision Ltd v HMRC. The latter was interesting in that it explored key valuation cases and established an important limitation on the meaning of ‘distribution’ to shareholders.One commentator noted: "There are many chambers I would hesitate to suggest to a client as their members lack people skills. The opposite is quite the case at Temple Tax Chambers".