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

The ‘pre-eminent tax set', Pump Court Tax Chambers' list of barristers 'reads like a "Who's Who" of the tax world'. Chambers is ‘the leading set’ for personal tax issues, according to clients, who also highlight how it is a ‘very well-run set of chambers with first-class expertise'. The set handles the full range of work from onshore trust re-organisations to advice on residence and domicile issues. William Massey QC acted for The Sunderland Foundation and Justine Markovitz (the first and second defendants) in a widely discussed case which considered the powers of trustees of private family trusts. In another case of note, appearing in the Court of Appeal, Kevin Prosser QC secured a successful outcome for the revenue in Brain Disorders Research LP v HMRC, a case that considered a scheme that had been set up to enhance capital allowances and interest relief. Julian Ghosh QC and Jonathan Bremner QC are now at One Essex Court.

Devereux has a thriving personal tax practice with a ‘great ethos and a really good mix of different types of technicians, both in terms of skill and personality'. Aparna Nathan QC acted as junior counsel for HMRC on the important issue of whether a taxpayer can force a loss of relief claim into the wrong year by simply calculating his own tax liability. Members of the set who are ‘top of their game’ regularly advise individuals, trustees, companies and other entities.

Most members of OLD SQUARE TAX CHAMBERS undertake a significant amount of major private client work and advise extensively on complicated tax issues both in the UK and offshore. Rory Mullan represented Tony Jimenez in a successful judicial review of HMRC’s decision to issue an information notice to him in Dubai. The decision in R(Jimenez) v HMRC will have significant implications for the revenue over the way it carries out tax investigations.

Wilberforce Chambers is 'highly regarded' for personal tax issues. Jonathan Davey QC successfully acted in the high-profile case of Viscount Hood as Executor of Estate of Lady Hood v HM Revenue and Customs, which dealt with the key inheritance tax provisions relating to ‘gifts with reservation’ in relation to family homes.

Field Court Tax Chambers advises governments, multinational enterprises, wealthy individuals, charities, celebrities, tax authorities, and businesses across the world on all areas of UK tax law. Other areas of expertise include advising on double taxation and tax-related human rights law. Patrick Way QC recently advised on a dispute in Tony Mackay v HMRC about the ordinary residence status of an individual.

Gray's Inn Tax Chambers continues to flourish in all areas of direct tax, indirect tax, and private client work. It frequently acts in some of the most significant cases both for HMRC and for taxpayers. Of note, Nikhil Mehta is dual-qualified in the UK and India.