Tax: Private Client | UK Bar

Pump Court Tax Chambers remains the pre-eminent set for private client tax work, described by instructing solicitors as 'the go-to people in this area.' Its members are able to advise on both UK and offshore matters, and also accept instructions for contentious work. Recent work includes representing an individual in a dispute against HMRC concerning capital gains tax on a share exchange arrangement, successfully arguing that CGT should not apply.

Devereux is recognised for its "excellent strength in depth at both silk and junior levels." Members here represent both high net worth individuals and HMRC, and handle a range of matters such as residence and domicile, gifts and deeds of variation, and tax-related professional negligence claims. One solicitor notes: "They have the technical expertise in spades, but also the more modern approach valued both by the Revenue and by clients." Tenants at the set recently represented HMRC in the First-tier Tribunal against venture capitalist Jeremy Coller, concerning application of the rules on domicile.

Old Square Tax Chambers boasts counsel with a "high level of technical expertise." Its members assist both domestic and international clients with domicile and residency issues, inheritance tax planning and trusts planning. Recent cases for the set include HMRC v Fisher No 2 in the Supreme Court concerning tax avoidance provisions in the Income and Corporation Taxes Act 1988 and the Income Tax Act 2007.

5 Stone Buildings is a set highly regarded for its expertise in private client matters. Members handle both contentious and non-contentious cases for HMRC and wealthy individuals, and advise on a wide range of matters such as the Inheritance Tax Act and onshore and offshore trusts. One instructing solicitor comments: "It is clearly a set with an impressive range of expertise." Another adds: "The quality of the barristers' work is consistently excellent."

Wilberforce Chambers is widely known as one of London's top chancery sets, regularly involved in the largest litigation matters in the UK and offshore. It also has a high-end tax practice for private client matters. Members have recently represented HMRC in its dispute with Jamie Ritblat and others over the taxation of his property investment firm and other assets, including an employee benefit trust.