11 New Square exclusively specialises in tax law, and has a long history as one of the leading sets in this area. Members act on numerous high-profile test cases at the highest UK courts, and represent both the taxpayer and HMRC. Jonathan Peacock KC is a key figure in the market, and has been active on a number of major capital allowances cases. Peacock additionally works on significant international matters, such as the Royal Bank of Canada v HMRC double tax treaty test case, on which he is leading Sarah Black. The ‘excellent’ Hui Ling McCarthy KC has also been active in this area, securing a victory for HMRC in a £125m double taxation dispute with General Electric. Francis Fitzpatrick KC has a practice focusing on international tax, and is regarded as a notable expert on the taxation of cryptocurrency and crypto assets.
Tax: corporate in
London Bar11 New Square
Devereux
Devereux is a ‘formidably strong tax set’, with a broad practice which makes them a popular choice for HMRC. Timothy Brennan KC has experience in all areas of corporate tax, in addition to his employment law credentials. ‘Thorough, incisive’ Felicity Cullen KC has a practice which includes both advisory and contentious work, and is particularly active for private individuals and owner managed businesses. Akash Nawbatt KC, who is described as ‘commercial and thorough and highly collaborative’, regularly represents HMRC, as in the highly publicised HMRC v Professional Game Match Officials Ltd, where he led Sebastian Purnell in a matter concerning the correct tax treatment of professional football referees. Aparna Nathan KC has a high profile litigation practice, and has been active for HMRC on multiple matters in the last year. Christopher Stone is building a taxpayer-focused practice, and appeared as sole advocate for HMRC in the Supreme Court in R (Haworth) v HMRC, in which the taxpayer was challenging the lawfulness of a follower notice.
Testimonials
Set
‘Lovely set of chambers with good juniors rising up the ranks.’
‘Growing in stature as a leading tax set as they increasingly have a good range of juniors to back up the excellent KCs.’
‘Excellent set with good strength in depth at differing levels of experience.’
‘Well know for its tax practice.’
‘Devereux’s strength in depth of tax counsel, at both KC and junior level, is a real asset.’
Clerking
‘The clerking team is top-notch.’
Field Court Tax Chambers
The ‘experienced and excellent counsel’ of Field Court Tax Chambers advise clients ranging from governments and multinationals to small businesses. Philip Baker KC is a visiting professor at Oxford University, and has been active on multiple high-value matters concerning EU tax law. Patrick Soares, head of chambers, writes extensively on UK tax matters and advises on the structuring of major UK and offshore land transactions. ‘Very practical’ and ‘hands on’ set co-founder Patrick Way KC advises on a broad range of tax issues, and has appeared at all levels of the UK tax system. ‘Brilliant advocate’ Imran S Afzal is highly active for individuals, companies, and tax authorities. Afzal appeared before the Upper Tribunal in Gallaher Limited v HMRC, which concerned the application of EU law to over £2bn of assets.
Testimonials
Set
‘Some star people practice at Field Court Tax Chambers, with strength in depth.’
Clerking
‘I always receive great service from Chambers and Counsel Clerks.’
GRAY'S INN TAX CHAMBERS
The ‘brilliant’ and ‘well managed’ Gray’s Inn Tax Chambers is a set with significant international reach, active at all levels of the legal system. Members are engaged in both litigation and advisory work, with clients extending from significant multinationals to high-net-worth private individuals. The ‘truly excellent’ Nicola Shaw KC is frequently present before the Upper Tribunal and Court of Appeal on high-value tax matters. Laurent Sykes KC was successful this year in the significant Quinn v Revenue & Customs Commissioners case, and additionally boasts a range of high-profile private client matters. Nikhil Mehta is noted for his ‘immense experience’, thanks to his history as an Indian tax advocate on top of his career in London. Laura Kathryn Inglis made submissions concerning UK and French tax treatments on behalf of AXA in major insurance case AXA S.A. v Genworth Financial International Holdings, Inc. Michael Firth has also been active, working unled on multiple matters.
Testimonials
Set
‘A very strong set both at junior and KC level.’
Clerking
‘Ben Stern is very responsive, commercial and provides a first-class service.’
‘Very responsive and efficient. They provide a first rate service.’
‘The clerks are quite easy to deal with and responsive.’
‘The clerks are friendly and easy to work with.’
Pump Court Tax Chambers
Pump Court Tax Chambers are the largest set in the practice area, and their barristers are described as having ‘a badge of quality which sets them apart from the competition’. The set has been active in litigation related to major tax avoidance schemes, and are engaged with significant international matters extending to the EU and beyond. Kevin Prosser KC represents multinational clients including Credit Suisse and BlackRock, and led Barbara Belgrano on Inmarsat plc v HMRC, which concerned capital allowances on the cost of launching satellites into space. David Milne KC acts for HMRC in Irish Bank Resolution Corporation Ltd v HMRC, a high-profile test case on how to calculate the profits for an Irish bank with a permanent establishment in the UK. David Ewart KC has a significant record both in the UK and EU Courts, and has been leading Elizabeth Wilson KC in the Franked Investment Income test case, which potentially concerns billions of pounds of tax.
Testimonials
Set
‘I would consider Pump Court Tax Chambers to be one of (if not the) leading sets when it comes to corporate tax. They have a good variety of leading silks as well as excellent juniors, with impressive credentials in all areas.’
‘The go to set for tax disputes.’
‘Pump Court Tax are a reliable set with all-star performers across all areas of Revenue law.’
‘The set is well run with great depth of expertise.’
‘Preeminent chambers for tax for many years and remains so.’
‘Pump Court Tax Chambers are a go to set for all tax disputes with excellent experience and expertise at all levels.’
Clerking
Temple Tax Chambers
Temple Tax Chambers boasts a broad tax practice which includes barristers with a diverse set of expertise. Alun James is head of chambers, and in addition to a strong advisory practice, acts on litigation at the first and upper tribunal. Jonathan Schwarz focuses on international tax disputes, and is additionally qualified as a barrister in Canada and an advocate in South Africa. Michael Sherry practices in all areas of direct tax, including corporate tax planning, property tax, and tax elements of M&A. Ximena Montes Manzano is another key name, as she has a strong record acting for a diverse range of clients, including high-net-worth individuals, owner-managed businesses and multinational corporates. Michael Avient is also noted, as he brings experience in all areas of tax, owing to more than three decades of working within accountancy firms.
Testimonials
Set
‘An excellent set – everyone is at the top of their game.’
‘A strong set who have a market leading practice in defending against HMRC assessment and penalty challenges.’
‘Their training programmes are first class.’
Clerking
‘Clerks are friendly, approachable and efficient.’
‘Efficient and easy to deal with.’
‘Very professional and pleasant to deal with.’
11 New Square
Devereux
Devereux is a ‘formidably strong tax set’, with a broad practice which makes them a popular choice for HMRC. Timothy Brennan KC has experience in all areas of corporate tax, in addition to his employment law credentials. ‘Thorough, incisive’ Felicity Cullen KC has a practice which includes both advisory and contentious work, and is particularly active for private individuals and owner managed businesses. Akash Nawbatt KC, who is described as ‘commercial and thorough and highly collaborative’, regularly represents HMRC, as in the highly publicised HMRC v Professional Game Match Officials Ltd, where he led Sebastian Purnell in a matter concerning the correct tax treatment of professional football referees. Aparna Nathan KC has a high profile litigation practice, and has been active for HMRC on multiple matters in the last year. Christopher Stone is building a taxpayer-focused practice, and appeared as sole advocate for HMRC in the Supreme Court in R (Haworth) v HMRC, in which the taxpayer was challenging the lawfulness of a follower notice.
Testimonials
Set
‘Lovely set of chambers with good juniors rising up the ranks.’
‘Growing in stature as a leading tax set as they increasingly have a good range of juniors to back up the excellent KCs.’
‘Excellent set with good strength in depth at differing levels of experience.’
‘Well know for its tax practice.’
‘Devereux’s strength in depth of tax counsel, at both KC and junior level, is a real asset.’
Clerking
‘The clerking team is top-notch.’
Field Court Tax Chambers
The ‘experienced and excellent counsel’ of Field Court Tax Chambers advise clients ranging from governments and multinationals to small businesses. Philip Baker KC is a visiting professor at Oxford University, and has been active on multiple high-value matters concerning EU tax law. Patrick Soares, head of chambers, writes extensively on UK tax matters and advises on the structuring of major UK and offshore land transactions. ‘Very practical’ and ‘hands on’ set co-founder Patrick Way KC advises on a broad range of tax issues, and has appeared at all levels of the UK tax system. ‘Brilliant advocate’ Imran S Afzal is highly active for individuals, companies, and tax authorities. Afzal appeared before the Upper Tribunal in Gallaher Limited v HMRC, which concerned the application of EU law to over £2bn of assets.
Testimonials
Set
‘Some star people practice at Field Court Tax Chambers, with strength in depth.’
Clerking
‘I always receive great service from Chambers and Counsel Clerks.’
GRAY'S INN TAX CHAMBERS
The ‘brilliant’ and ‘well managed’ Gray’s Inn Tax Chambers is a set with significant international reach, active at all levels of the legal system. Members are engaged in both litigation and advisory work, with clients extending from significant multinationals to high-net-worth private individuals. The ‘truly excellent’ Nicola Shaw KC is frequently present before the Upper Tribunal and Court of Appeal on high-value tax matters. Laurent Sykes KC was successful this year in the significant Quinn v Revenue & Customs Commissioners case, and additionally boasts a range of high-profile private client matters. Nikhil Mehta is noted for his ‘immense experience’, thanks to his history as an Indian tax advocate on top of his career in London. Laura Kathryn Inglis made submissions concerning UK and French tax treatments on behalf of AXA in major insurance case AXA S.A. v Genworth Financial International Holdings, Inc. Michael Firth has also been active, working unled on multiple matters.
Testimonials
Set
‘A very strong set both at junior and KC level.’
Clerking
‘Ben Stern is very responsive, commercial and provides a first-class service.’
‘Very responsive and efficient. They provide a first rate service.’
‘The clerks are quite easy to deal with and responsive.’
‘The clerks are friendly and easy to work with.’
Pump Court Tax Chambers
Pump Court Tax Chambers are the largest set in the practice area, and their barristers are described as having ‘a badge of quality which sets them apart from the competition’. The set has been active in litigation related to major tax avoidance schemes, and are engaged with significant international matters extending to the EU and beyond. Kevin Prosser KC represents multinational clients including Credit Suisse and BlackRock, and led Barbara Belgrano on Inmarsat plc v HMRC, which concerned capital allowances on the cost of launching satellites into space. David Milne KC acts for HMRC in Irish Bank Resolution Corporation Ltd v HMRC, a high-profile test case on how to calculate the profits for an Irish bank with a permanent establishment in the UK. David Ewart KC has a significant record both in the UK and EU Courts, and has been leading Elizabeth Wilson KC in the Franked Investment Income test case, which potentially concerns billions of pounds of tax.
Testimonials
Set
‘I would consider Pump Court Tax Chambers to be one of (if not the) leading sets when it comes to corporate tax. They have a good variety of leading silks as well as excellent juniors, with impressive credentials in all areas.’
‘The go to set for tax disputes.’
‘Pump Court Tax are a reliable set with all-star performers across all areas of Revenue law.’
‘The set is well run with great depth of expertise.’
‘Preeminent chambers for tax for many years and remains so.’
‘Pump Court Tax Chambers are a go to set for all tax disputes with excellent experience and expertise at all levels.’
Clerking
Temple Tax Chambers
Temple Tax Chambers boasts a broad tax practice which includes barristers with a diverse set of expertise. Alun James is head of chambers, and in addition to a strong advisory practice, acts on litigation at the first and upper tribunal. Jonathan Schwarz focuses on international tax disputes, and is additionally qualified as a barrister in Canada and an advocate in South Africa. Michael Sherry practices in all areas of direct tax, including corporate tax planning, property tax, and tax elements of M&A. Ximena Montes Manzano is another key name, as she has a strong record acting for a diverse range of clients, including high-net-worth individuals, owner-managed businesses and multinational corporates. Michael Avient is also noted, as he brings experience in all areas of tax, owing to more than three decades of working within accountancy firms.
Testimonials
Set
‘An excellent set – everyone is at the top of their game.’
‘A strong set who have a market leading practice in defending against HMRC assessment and penalty challenges.’
‘Their training programmes are first class.’
Clerking
‘Clerks are friendly, approachable and efficient.’
‘Efficient and easy to deal with.’
‘Very professional and pleasant to deal with.’