Aparna Nathan KC > Chambers of Andrew Burns KC > London, England > Lawyer Profile

Chambers of Andrew Burns KC
Devereux
QUEEN ELIZABETH BUILDING, TEMPLE
LONDON
EC4Y 9BS
England

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 > Private client: personal tax

(Leading Silks)Ranked: Tier 3

Aparna Nathan KCDevereux ‘Aparna is an excellent advocate – calm, clear, eloquent and robust. She is also very bright and she brings a wealth of experience and expertise to any tax problem.’

Devereux has an ‘excellent tax team’ with a ‘very good range of juniors to back up its excellent silks’. Felicity Cullen KC is ‘loved by her clients for her robust advice’ and her work often involves advising high net worth and ultra-high net worth individuals. Aparna Nathan KC gives ‘incredibly clear and well thought out advice on tax problems’ and is working with the HMRC on a matter related to the issuance of an accelerated payment notice in relation to PAYE income. Akash Nawbatt KC is currently representing HMRC in a multi-million-pound domicile and residence appeal that also involves transfer of assets abroad and settlement issues. Marika Lemos is regarded as ‘one of the best junior tax counsel on the market’, while the ‘very affable’. Christopher Stone has a high-profile tax litigation practice which covers key private client topics, such as residence and domicile, and relief from inheritance tax and capital gains tax.

London Bar > Tax: corporate

(Leading Silks)Ranked: Tier 3

Aparna Nathan KC – Devereux – ‘Aparna is an excellent advocate – calm, clear, eloquent and robust. She is also very bright and she brings a wealth of experience and expertise to any tax problem.’

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, incisiveFelicity 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.