The Legal 500 > United Kingdom - The Bar > London Bar > Private client: personal tax

Pump Court Tax Chambers is variously described as 'absolutely first-rate' and a 'very strong set with a significant spread of expertise with enviable strength in depth throughout.' The set is also lauded for its 'collegiate atmosphere and environment where members can discuss and check things with each other.' The 'strong juniors and seniors who are all top quality' handle a wide range of work from offshore and onshore trust reorganisations to IHT. Other strengths include advising on CGT, residency and domicile issues, as well as entrepreneur’s relief. In recent highlights, William Massey QC advised a family member in Somerset v Fitzgerald [2019] EWHC 726 (Ch) on a successful application under the Variation of Trusts Act 1958. Significantly the High Court approved various matters to extend the trust and perpetuity period and the variation of certain terms of the trust. With her 'impressive analytical abilities', Emma Pearce is noted as a rising star of the tax Bar.

Devereux has ‘numerous high-quality individuals.’ The chambers has ‘a huge depth of talent in this area and we can always get someone who has the appropriate experience.’ Members of this set's thriving tax practice include Aparna Nathan QC who is acting as sole counsel for the HMRC in David Beadle v HMRC. This case is looking at the issue of Partner Payment Notice penalties. In other highlights, Marika Lemos is advising the Revenue in Ardeshir Naghshineh v HMRC in an Upper Tribunal on the issue of sideways loss relief for farming losses. HMRC is seeking clarification in this case on the ‘reasonable expectation of profits’ test.

Most of the members at Old Square Tax Chambers have a heavy private client focus advising extensively on complex UK and offshore matters. James Kessler QC is advising a Greek shipowner whose domicile is being challenged by HMRC. In another highlight, Rory Mullan represented Tony Jimenez in the Court of Appeal in respect of a challenge to the HMRC’s decision to issue an information notice to him in Dubai. That decision has huge implications for the Revenue as regards the manner and means by which it carries out tax investigations. Permission to appeal has been granted by the Supreme Court. With rising stars Mary Ashley and Ross Birkbeck as juniors to watch, the future of chambers looks bright.

Wilberforce Chambers has a distinguished history of expertise in taxation especially in relation to the taxation of trusts and estates as well as other areas such as the taxation of pension schemes and capital gains tax. In Viscount Hood as Executor of Estate of Lady Hood v HM Revenue and Customs [2018] EWCA Civ 2405 Jonathan Davey QC successfully represented HM Revenue and Customs in the Court of Appeal. The case concerned whether various arrangements which had been entered into by the late Lady Hood with her son Viscount Hood in relation to their family home had attracted inheritance tax.

Field Court Tax Chambers is ‘very approachable, helpful and friendly’ and routinely advises governments, multinational enterprises, wealthy individuals, charities, celebrities, tax authorities and businesses globally on all areas of UK tax law. Recent highlights include Patrick Way QC acting in Ardmore Construction Ltd v HMRC, a major case in the Court of Appeal that was widely reported in the tax press and considered the meaning of the 'source of interest' for tax purposes.

Gray's Inn Tax Chambers undertakes instructions in all areas of direct tax, indirect tax and private client work. Members of chambers have appeared in many of the leading tax cases over the last year, both for the Revenue and for the taxpayer, not only in relation to UK tax (all the way to the Supreme Court and to Europe) but also in Hong Kong. The future of the set looks bright, with rising star Laura Kathryn Inglis, who is described as being 'highly intelligent and a fine technical mind'.

Temple Tax Chambers has members who specialise in international work such as offshore trusts, residence and other domicile matters as well as all aspects of estate planning. It has a stable of experienced practitioners including Stephen Arthur who is praised for his ‘deep understanding of how businesses work’; the ‘very user friendly’ Michael Sherry  and Jonathan Schwarz who acted for Martin Fowler in the Court of Appeal in Martin Fowler v HMRC [2018] EWCA Civ 2544. The case is important as it is looking at what is meant by ‘business’ in tax treaties. The Revenue has appealed the decision.