Aparna Nathan KC > Chambers of Andrew Burns KC > London, England > Barrister Profile
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QUEEN ELIZABETH BUILDING, TEMPLE
LONDON
EC4Y 9BS
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Aparna Nathan KC
Position
Aparna Nathan KC is a highly sought-after tax barrister. She has a high-profile litigation practice, often involving millions, sometimes billions in tax, and represents clients in all forums including the Supreme Court.
Advisory: tax planning for ultra-high net worth UK and foreign domiciliaries including complex offshore structures; Residence and Domicile/ Deemed Domicile issues; UK property CGT regime; Estate planning; GAAR; company residence and permanent establishment; EBTs; disguised remuneration.
Litigation: extensive litigation including in the Supreme Court.
APN/ PPN/ FNs and Penalties: David Beadle v HMRC ; Reid & Emblin v HMRC ; Sheiling Properties Ltd v HMRC.
TMA, CRCA: HMRC v Derry; Goldsmith v HMRC; Rogers& Shaw v HMRC; De Silva v HMRC.
Partnerships and LLPs: Walewski v HMRC; Cobalt Data Centres LLP1 and others v HMRC.
Corporation Tax: EDF Energy v HMRC; HMRC v SSE Generation; BAT v HMRC.
Ramsay Challenges: Good & Ryan v HMRC; Daarasp v HMRC; Flanaghan v HMRC; Berry v HMRC.
Judicial Review: JJ Management Consulting LLP v HMRC; Dickinson v HMRC ; Archer v HMRC.
Discovery Assessments: Good & Ryan v HMRC; Hoey v HMRC; Anderson v HMRC.
Company residence: Laerstate v HMRC; Wood v Holden.
For more information on Aparna’s practice and latest case highlights, please consult her full Devereux profile.
Career
Took Silk 2019. Joined Devereux in August 2014. 1996-August 2014 member of Gray’s Inn Tax Chambers
Publications: McCutcheon on Inheritance Tax; Mellows on Taxation for Trustees and Executors (Offshore Trusts).
Memberships
Chair of the Capital Gains Tax Sub-Committee; member of the Succession Taxes Sub-Committee at the CIOT; Honourary Secretary of the Addington Society; member of the Worshipful Company of Tax Advisers.
Leisure
Performing Arts Committee of Bharatiya Vidya Bhavan, London.
Lawyer Rankings
London Bar > Tax: corporate
(Leading Silks)Ranked: Tier 3Aparna Nathan KC – Devereux – ‘Aparna is one of the cleverest – and nicest – tax silks: she is a joy to work with. Her knowledge and understanding of the technical requirements of tax charges and reliefs are second-to-none.’
The Devereux tax group covers a broad range of contentious and non-contentious tax matters, and benefits from internal strength in core areas such as employment, commercial disputes and professional negligence. Members are regularly active for HMRC, but appear for both taxpayers and the government at all levels of the courts. Felicity Cullen KC advises owner managed businesses on complex international matters. Crossing over with his employment and sports expertise, Akash Nawbatt KC appeared before the Supreme Court in HMRC v Professional Game Match Officials Ltd, on the employment status and tax treatment of professional football referees. Aparna Nathan KC utilised capital allowances expertise as sole counsel for HMRC in Cheshire Cavity Storage 1 Limited, EDF Energy v HMRC, while Christopher Stone KC has a highly active disputes practice. Glenn Billenness was appointed director of clerking and business development in 2023.
London Bar > Tax: personal
(Leading Silks)Ranked: Tier 3Aparna Nathan KC –Devereux ‘Aparna is an excellent and thorough advocate.’
Devereux‘s private client practice provides comprehensive service in both advisory and contentious matters. Felicity Cullen KC is noted for her ‘thorough, thoughtful, insightful analysis’, and is experienced in advising owner managed business, as well as high and ultra-high net worth individuals. Aparna Nathan KC‘s client base includes historic estates and foreign royalty, and covers a diverse range of matters including mixed member partnership issues. Marika Lemos appeared for the taxpayer in HMRC v Wilkes, a key case concerning the validity of discovery assessments issued by HMRC.