Set Profile > Chambers of Timothy Brennan QC > London, England

Chambers of Timothy Brennan QC
Devereux
QUEEN ELIZABETH BUILDING, TEMPLE
LONDON
EC4Y 9BS
England

International arbitration: arbitrators Tier 1

Colin Edelman QC - DevereuxTop choice for major insurance disputes.

Professional negligence Tier 1

Leading Silks

Colin Edelman QC - DevereuxHe has an extraordinary ability present easy to understand solutions to complex problems.
Ranked: Tier 1

Leading Juniors

Richard Harrison - DevereuxHe is very knowledgeable and a skilled advocate.
Ranked: Tier 4

Travel law (including jurisdictional issues) Tier 1

Leading Silks

Robert Weir QC - DevereuxVery thoughtful and good on his feet.
Ranked: Tier 1
Stephen Killalea QC - DevereuxVery strong client care and good instinct for tough cases.
Ranked: Tier 2

Leading Juniors

Bruce Silvester - DevereuxHe is a very bright junior.
Ranked: Tier 2
Robert Hunter - DevereuxHe is very responsive and provides prompt, detailed, considered advice.
Ranked: Tier 3

International arbitration: counsel Tier 2

Leading Silks

Colin Edelman QC - DevereuxA leading barrister in the arbitration field.
Ranked: Tier 2

Personal injury, industrial disease and insurance fraud Tier 2

Devereux is 'a very strong personal injury set', according to instructing solicitors. Members demonstrate 'far-reaching knowledge of catastrophic injury cases' and have 'client care skills to match'. The set has 'unparalleled expertise in certain niche areas', including spinal cord and brain injury. Severe psychiatric injury and cases that raise challenging points of law are other areas of specialist interest for the set's barristers. Robert Weir QC represented the claimant in the Court of Appeal case Bellman v Northampton Recruitment Ltd, which held an employer vicariously liable for an assault committed by its managing director at a work party. Robert Glancy QC predominantly acts for brain damages and paralysed claimants, while Bruce Silvester has extensive experience in group litigation.

Personal injury - Leading Silks

Robert Weir QC - DevereuxUnsurpassable advocate who communicates highly complex issues in a straightforward effortless way.
Ranked: Tier 1
Stephen Killalea QC - DevereuxA gifted advocate who is excellent at cross-examination and always one step ahead.
Ranked: Tier 2
Robert Glancy QC - DevereuxA silk that is head and shoulders above the rest in respect of technical legal issues.
Ranked: Tier 2

Personal injury - Leading Juniors

Bruce Silvester - DevereuxExtremely thorough in terms of preparation of the claim.
Ranked: Tier 1
Richard Cartwright - DevereuxExtremely good with figures and pleading of schedules.
Ranked: Tier 2
Colin Mendoza - DevereuxMethodical, good with clients and extremely knowledgeable on all aspects of personal injury law.
Ranked: Tier 3
Peter Edwards - DevereuxVery diligent, client-friendly and commercial.
Ranked: Tier 4
Robert Hunter - DevereuxHe is unfailingly well-prepared, delightful with his clients and forensic with the evidence.
Ranked: Tier 4
Jonathan Butters - DevereuxHe is extremely intelligent, articulate and understands highly complex issues.
Ranked: Tier 5
Stephen Cottrell - DevereuxHe builds a great rapport with clients and takes a very sensible approach.
Ranked: Tier 5

Private client: personal tax Tier 2

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.

Leading Silks

Felicity Cullen QC - DevereuxA very strong technical lawyer who delivers her advice with charm.
Ranked: Tier 2

2019 Silks

Aparna Nathan QC - DevereuxA very incisive tax silk.

Leading Juniors

Marika Lemos - DevereuxCuts straight to the point and considers the issue from every angle – thorough and concise.
Ranked: Tier 1
Barrie Akin - DevereuxHas an encyclopaedic knowledge of the tax acts.
Ranked: Tier 3
Christopher Stone - DevereuxHas unrivalled experience of advising and litigating on individual residence and domicile status.
Ranked: Tier 3

Tax: corporate and VAT/indirect tax Tier 2

Members of Devereux are instructed in contentious and non-contentious direct and indirect tax cases. Able to draw on their wider expertise in employment law, commercial disputes, and professional negligence in cross-over matters, the set is able to assist clients in matters involving the minimum wage and employment status, as well as on the tax aspects of negligence claims against promoters of fraudulent tax schemes. Members have been involved in several standout cases, including HMRC v Higgins, where Christopher Stone appeared for the Revenue before the Upper Tribunal, in a case concerning the application of principal private residence relief from capital gains tax on the disposal of a main residence. In PGMOL v HMRC, a case in which Jolyon Maugham QC and Georgia Hicks appeared for the taxpayer, they successfully argued before the First-tier Tribunal that 'National Group' referees in major sporting leagues are self-employed Felicity Cullen QC is a key name, with a client list that includes a number of owner-managed businesses. Aparna Nathan QC took silk in 2019.

Tax: corporate - Leading Silks

Felicity Cullen QC - DevereuxA genuine pleasure to work with and produces extremely thorough opinions and solutions.
Ranked: Tier 2
Akash Nawbatt QC - DevereuxParticularly strong on issues of public law as applied in a tax context.
Ranked: Tier 2
Timothy Brennan QC - DevereuxHe has an ability to review detail and cut to the nub quickly and accurately.
Ranked: Tier 3
Jolyon Maugham QC - DevereuxA very clear and logical thinker and persuasive speaker.
Ranked: Tier 3

Tax: VAT Leading silks

Felicity Cullen QC - DevereuxA genuine pleasure to work with and produces extremely thorough opinions and solutions.
Ranked: Tier 2

Tax: corporate - 2019 Silks

Aparna Nathan QC - DevereuxExtremely knowledgeable, very client focused and responsive, fantastic manner with lay clients.

Tax: corporate - Leading Juniors

Barrie Akin - DevereuxHe has a wide skillset that means he transverses many areas of expertise.
Ranked: Tier 2
Kate Balmer - DevereuxOnce she enters the room, she is a ferocious advocate.
Ranked: Tier 2
Marika Lemos - DevereuxShe is extremely capable, very hardworking and sensitive to the needs of significant litigation.
Ranked: Tier 2
Rebecca Murray - DevereuxShe has a very keen mind, is incredibly hard-working and driven.
Ranked: Tier 2
Christopher Stone - DevereuxHe has a good, succinct writing style and is very user-friendly from the client’s perspective since he is always efficient and responsive.
Ranked: Tier 2

Tax: VAT Leading juniors

Marika Lemos - DevereuxShe is extremely capable, very hardworking and sensitive to the needs of significant litigation.
Ranked: Tier 1
Barrie Akin - DevereuxHe has a wide skillset that means he transverses many areas of expertise.
Ranked: Tier 2
Georgia Hicks - DevereuxShe makes a real contribution to a case team and is highly rated as an advocate.
Ranked: Tier 2
Kate Balmer - DevereuxOnce she enters the room, she is a ferocious advocate.
Ranked: Tier 3
Rebecca Murray - DevereuxShe has a very keen mind, is incredibly hard-working and driven.
Ranked: Tier 3
Sebastian Purnell - DevereuxHe is very client friendly and a real team player.
Ranked: Tier 3

Employment Tier 3

'Incredibly strong' Devereux is 'a great all-rounder set for employment litigation' with 'strength in depth across their employment practice, including connected areas such as tax and national minimum wage issues', according to instructing solicitors, who also note that chambers are considered a 'go-to set for trade union matters'. Bruce Carr QC was involved in the landmark Timis v Osipov, in which the Court of Appeal, for the first time, found two individual directors liable for whistleblowing-related detriment in a case following a disclosure by a company's CEO surrounding its oil business in Niger. Elsewhere, Akash Nawbatt QC acted for British Airways securing a High Court injunction to prevent pilots going on strike over the summer.

Leading Silks

Bruce Carr QC - DevereuxHe is a first-class act with an assured manner and quiet confidence that leaves clients at ease and the other side scrabbling for a response.
Ranked: Tier 2
Timothy Brennan QC - DevereuxHe is very knowledgeable and an expert in the national minimum wage area.
Ranked: Tier 3
Andrew Burns QC - DevereuxCombines huge intellect with a commercial and strategic approach.
Ranked: Tier 3
Akash Nawbatt QC - DevereuxA future star of the Bar who is very good on detail, very hardworking, easy to deal with and great with clients.
Ranked: Tier 4

Leading Juniors

Talia Barsam - DevereuxHer manner with opposing counsel and the tribunal is calculated to give her client the best possible chance at any hearing.
Ranked: Tier 3
Thomas Cordrey - DevereuxHighly impressive up and coming junior counsel. He prepares thoroughly and is clear, positive and confident in the delivery of his advice.
Ranked: Tier 3
Peter Edwards - DevereuxHis experience on trade union matters and related legal issues is invaluable.
Ranked: Tier 3
Christopher Stone - Devereux‘An extremely impressive technical lawyer, who is an excellent choice for a respondent facing a discrimination claim or litigant in person.’
Ranked: Tier 3
Kate Balmer - DevereuxExtremely diligent and all over the detail as well as really good and patient in cross-examination.’
Ranked: Tier 4
Laura Bell - DevereuxCalm under pressure, clear commercial advice, very personable and approachable as well as impressive during hearings.
Ranked: Tier 4
Alice Carse - DevereuxShe has a confident manner which instills confidence in clients.
Ranked: Tier 4
Jesse Crozier - DevereuxClients really like him for his strong cross-examination skills and excellently prepared skeleton arguments.
Ranked: Tier 4
Georgina Hirsch - DevereuxA great in-depth commercial knowledge of the politics and legalities of trade union cases.
Ranked: Tier 4
Alice Mayhew - DevereuxAn exceptional senior junior who knows when to charm and when to strike, ensuring nothing less than the best result for clients.
Ranked: Tier 4
Sebastian Purnell - DevereuxAn excellent advocate who is calm and fair but nonetheless very robust, and is particularly good when dealing with litigants in person.
Ranked: Tier 4

Clinical negligence Tier 4

Devereux has 'significant figures, both silks and senior juniors, who have proven strength and ability' and provide 'excellent advice' in relation to clinical negligence matters. Typical instructions include birth trauma, brain injury and cerebral palsy claims, which raise challenging issues in relation to liability, quantum and causation.

Leading Silks

Robert Glancy QC - DevereuxHe has great eye for detail and brilliant client care skills.
Ranked: Tier 2
Robert Weir QC - DevereuxHe combines incredible legal intellect with outstanding advocacy and is excellent at foreseeing risk.
Ranked: Tier 2

Leading Juniors

Richard Cartwright - DevereuxHis ability to take a step back from a complex case and look at the issues in the round is impressive.
Ranked: Tier 1
Colin Mendoza - DevereuxHe has a great capacity for detailed analysis of a case, including anticipating risk.
Ranked: Tier 4

Insurance and reinsurance Tier 4

Devereux has an 'excellent reputation for insurance and reinsurance disputes' and is home to 'several leading experts'. Colin Edelman QC led Richard Harrison in UKI Insurance Limited v R&S Pilling, a high-profile dispute which examines the UK’s compulsory motor insurance regime and whether this is enlarged by virtue of EU law. Allianz Insurance Plc v Tonicstar was a notable matter for Andrew Burns QC.

Leading Silks

Colin Edelman QC - DevereuxHe is the greatest barrister at the insurance Bar.
Ranked: Tier 1
Andrew Burns QC - DevereuxHe is a very talented advocate.
Ranked: Tier 4

Leading Juniors

Richard Harrison - DevereuxExtremely solutions-focused, a creative thinker, and has in-depth knowledge of insurance.
Ranked: Tier 2

Sport Tier 4

Leading Juniors

Sebastian Purnell - DevereuxThe go-to junior for work on sports tax issues.
Ranked: Tier 4

Commercial litigation Tier 4

Leading Silks

Colin Edelman QC - DevereuxWell known across the insurance market.
Ranked: Tier 4
Graham Read QC - DevereuxAn outstanding advocate who really takes his time to understand the issues.
Ranked: Tier 6

Education Tier 5

Leading Juniors

Talia Barsam - DevereuxAn excellent advocate: professional and direct while also being supportive.
Ranked: Tier 5

IT and telecoms

Attracting praise for delivering ‘concise, easy to understand and sensible advice’, the ‘excellent team’ at Devereux has been highlighted by clients as the ‘first choice for work relating to the new Telecoms Code’. In a recent work highlight, Graham Read QC was instructed by EE Limited and Hutchinson 3G Limited in a dispute against The Mayor and Burgesses of the London Borough of Islington for the rights, under the New Electronic Communication Code, to erect a replacement mast following redevelopment at a former mast site.

IT and telecoms (excluding regulatory) - Leading Silks

Graham Read QC - DevereuxA true heavyweight of the telecoms Bar.
Ranked: Tier 3

Telecoms (Regulatory) - Leading Silks

Graham Read QC - DevereuxA true heavyweight of the telecoms Bar.
Ranked: Tier 1

IT and telecoms (excluding regulatory) - Leading Juniors

Shaen Catherwood - DevereuxHis technical knowledge of the telecoms sector is very impressive.
Ranked: Tier 3

Telecoms (Regulatory) - Leading Juniors

Georgina Hirsch - DevereuxA very skilled advocate that is very experienced in proper, heavyweight telecoms work.
Ranked: Tier 1

Set overviews: England and Wales

The ‘incredibleDevereux is ‘a very strong set of personal injury barristers, with a broad range and level of experience’ as well as having ‘a strength in depth in the field of telecoms disputes’, while, in the employment arena, solicitors note that 'there is a specialist in every complex area of law that you might need’, and it continues to be ‘a strong chambers in the tax market’. The set has ‘significant figures both at silks and senior junior levels’ who are ‘approachable, pragmatic, technically sound, and understand the pressures that instructing solicitors are under’. ‘It feels like you are working as a team; they do not undermine solicitors in front of clients or propose unreasonable deadlines.’ Members are ‘so client-friendly, unpretentious, and all-round excellent at their craft’. In recent news, Aparna Nathan QC took silk in 2019 and Rebecca Murray joined from Temple Tax Chambers. Meanwhile, Oliver Hyams recently left to take up a full-time position as an employment judge. The set’s management is led by chambers director Vince Plant. The clerks are ‘quick to respond, helpful, and always available when you need them’. Practice managers Cyrus Biggs and Chris Downes are ‘will track down a response from counsel if you can’t and they feel like part of the team’. Offices in: London

Devereux is one of the UK’s leading civil and commercial sets with 55 barristers, including 12 silks, offering in-depth expertise in its core areas of law. Devereux has been commended for combining legal excellence with a modern and collaborative approach. Chambers deals with all aspects of commercial litigation (including insurance and reinsurance, IT and telecoms, and professional negligence); clinical negligence; employment; personal injury; and tax and finance.

The set: Devereux’s standing in the market place is confirmed by the fact that many silks and juniors have been shortlisted for or won ‘Barrister of the Year’ in their area of expertise. Since 2012, the set won or has been nominated for ‘Chambers of the Year’ by the Legal 500 UK Bar Awards, British Legal Awards, The Lawyer Awards and the Halsbury Legal Awards.

Devereux runs continuing professional development seminars in its leading areas of practice and its members are regularly invited to speak at conferences or write for leading specialist publications.

Types of work undertaken: In the core areas mentioned above, Devereux offers advice and litigates in the County Courts, Employment and Tax Tribunals, the High Court, Court of Appeal and Supreme Court. Members regularly deal with complex and high-value disputes in domestic, as well as international, jurisdictions. The set also acts before and as arbitrators and mediators.

In each area of expertise, stellar silks are supported by a large team of excellent juniors. Both are backed up by experienced practice managers and knowledgeable business services staff.

At this set you find excellent barristers who truly add value. Barristers offer clear and robust legal advice and outstanding advocacy while remaining approachable.

Members’ experience of complementary areas of work provides a distinct advantage in disputes where there is a cross-over between, for example, tax and employment; professional negligence and insurance; employment and finance; and personal injury and employment. Exposure to a broad range of work means that junior tenants gain extensive experience of all aspects of oral and written advocacy at an early stage.

A number of barristers also benefit from their previous experience working outside the Bar: in solicitors’ firms, as part of strategic management consultants, with industry federations, for Ofcom or the Competition Commission. This brings an understanding of the pressures of the competitive environment you operate in.

For a detailed overview of the latest case highlights, please visit the ‘news’ or ‘expertise’ section of www.devereuxchambers.co.uk.

Department Name Email Telephone
Chambers Director Vince Plant
Member of Chambers BRENNAN QC, Timothy (1981/2001)
Member of Chambers EDELMAN QC, Colin (1977/1995)
Member of Chambers GLANCY QC, Robert (1972/1997)
Member of Chambers READ QC, Graham (1981/2003)
Member of Chambers KILLALEA QC, Stephen (1981/2006)
Member of Chambers CULLEN QC, Felicity (1985/2008)
Member of Chambers CARR QC, Bruce (1986/2009)
Member of Chambers WEIR QC, Robert (1992/2010)
Member of Chambers BURNS QC, Andrew (1993/2015)
Member of Chambers MAUGHAM QC, Jolyon (1997/2015)
Member of Chambers NAWBATT QC, Akash (1999/2017)
Member of Chambers NATHAN QC, Aparna (1994/2019)
Member of Chambers AKIN, Barrie (1976)
Member of Chambers BARD, Nicholas (1979)
Member of Chambers SILVESTER, Bruce (1983)
Member of Chambers MENDOZA, Colin (1983)
Door Tenant ROYLE, Richard (1983)*
Member of Chambers EMERSON, Paul (1984)
Member of Chambers HARRISON, Richard (1991)
Member of Chambers EDWARDS, Peter (1992)
Member of Chambers CARTWRIGHT, Richard (1994)
Member of Chambers COTTRELL, Stephen (1998)
Member of Chambers CATHERWOOD, Shaen (2000)
Member of Chambers HUNTER, Robert (2000)
Member of Chambers MAYHEW, Alice (2001)
Member of Chambers MURRAY, Rebecca (2001)
Member of Chambers LEMOS, Marika (2002)
Door Tenant AVERY, Rachel (2003)
Member of Chambers BUTTERS, Jonathan (2003)
Member of Chambers HARRIS, Lucinda (2004)
Member of Chambers BELL, Laura (2004)
Member of Chambers VONBERG, Thomas (2004)
Member of Chambers BARSAM, Talia (2006)
Member of Chambers CORDREY, Thomas (2006)
Member of Chambers NICHOLLS, Samuel (2006)
Member of Chambers DAVIES, Harriet Fear (2007)
Member of Chambers STONE, Christopher (2007)
Member of Chambers CARSE, Alice (2008)
Member of Chambers BALMER, Kate (2009)
Member of Chambers HIRSCH, Georgina (2009)
Member of Chambers CROZIER, Jesse (2009)
Member of Chambers HAWTHORNE, Ryan (2008)
Member of Chambers PURNELL, Sebastian (2010)
Member of Chambers PETER, David (2012)
Member of Chambers HICKS, Georgia (2012)
Member of Chambers COCHRANE, Rory (2013)
Member of Chambers SHRIVASTAVA, Ishaani (2010)
Member of Chambers RANDLE, Bayo (2012)
Member of Chambers SELLWOOD, Matthew (2013)
Member of Chambers TUTIN, Marianne (2013)
Member of Chambers HOSKING, Katya (2014)
Member of Chambers KELLY, Colm (2015)
Member of Chambers PLATTS-MILLS, John (2016)
Member of Chambers SHEEHAN, Harry (2017)
Photo Name Position Profile
 Barrie Akin  photo Barrie Akin
 Rachel Avery  photo Rachel Avery
 Kate Balmer  photo Kate Balmer
 Nicholas Bard  photo Nicholas Bard
 Talia Barsam  photo Talia Barsam
 Laura Bell  photo Laura Bell
 Timothy Brennan QC photo Timothy Brennan QC
 Andrew Burns QC photo Andrew Burns QC
 Jonathan Butters  photo Jonathan Butters
 Bruce Carr QC photo Bruce Carr QC
 Alice Carse  photo Alice Carse
 Richard Cartwright  photo Richard Cartwright
 Shaen Catherwood  photo Shaen Catherwood
 Rory Cochrane  photo Rory Cochrane
 Thomas Cordrey  photo Thomas Cordrey
 Stephen Cottrell  photo Stephen Cottrell
 Jesse Crozier  photo Jesse Crozier
 Felicity Cullen QC photo Felicity Cullen QC
 Colin Edelman QC photo Colin Edelman QC
 Peter Edwards  photo Peter Edwards
 Paul Emerson  photo Paul Emerson
 Harriet Fear Davies  photo Harriet Fear Davies
 Robert Glancy QC photo Robert Glancy QC
 Lucinda Harris  photo Lucinda Harris
 Richard Harrison  photo Richard Harrison
 Ryan Hawthorne  photo Ryan Hawthorne
 Georgia Hicks  photo Georgia Hicks
 Georgina Hirsch  photo Georgina Hirsch
 Robert Hunter  photo Robert Hunter
 Oliver Hyams  photo Oliver Hyams
 Stephen Killalea QC photo Stephen Killalea QC
 Marika Lemos  photo Marika Lemos
 Jolyon Maugham QC photo Jolyon Maugham QC
 Alice Mayhew  photo Alice Mayhew
 Colin Mendoza  photo Colin Mendoza
 Rebecca Murray  photo Rebecca Murray
 Aparna Nathan QC photo Aparna Nathan QC
 Akash Nawbatt QC photo Akash Nawbatt QC
 Samuel Nicholls  photo Samuel Nicholls
 David Peter  photo David Peter
 Sebastian Purnell  photo Sebastian Purnell
 Bayo Randle  photo Bayo Randle
 Graham Read QC photo Graham Read QC
 Richard Royle  photo Richard Royle
 Ishaani Shrivastava  photo Ishaani Shrivastava
 Bruce Silvester  photo Bruce Silvester
 Christopher Stone  photo Christopher Stone
 Thomas Vonberg  photo Thomas Vonberg
 Robert Weir QC photo Robert Weir QC
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Legal 500 UK Bar Awards win – extra tab on our microsite, in which we can speak on our experience in our winning practice area & any developments in the last 12 months.

With some of the most experienced tax advisors and litigators at the Bar, our tax team is perfectly placed to deal with all areas of tax impacting both corporate and private clients.  Our members act for the taxpayer, as well as for the government, with twelve members on the Attorney General’s panel of junior counsel. 

All of our barristers have an excellent reputation for combining in-depth analytical expertise, an ability to deal with highly complex issues, robust advocacy and advisory services, and skill in offering clear and practical advice to professional and lay clients.

Given our expertise in Devereux’s other core areas of law, such as employment, fraud and professional negligence, our barristers are ideally placed to advise on the cross-over of tax with any of these areas.

Our team has unrivalled expertise at the bar for employment related tax matters. Our members are often the first port of call for issues relating to employment status, advising on the IR35 regulations for example, and have been involved in some of the leading cases in this field. We also have a wealth of expertise on matters relating to Employee Benefit Trusts.

In particular, Devereux is recognised for first-class advice and litigation concerning all tax issues relating to:

  • Companies, partnerships and other unincorporated businesses
  • Taxation of private individuals (Income Tax, Capital Gains Tax, Inheritance Tax)
  • Employment and service provisions (including “IR35” issues)
  • Residence and Domicile (individual and corporates)
  • Trusts and foundations
  • Pension funds
  • Charities
  • Real estate
  • Structured tax planning
  • Statutory investigation powers and assessment procedures (civil or criminal)
  • VAT, Customs Duties and other indirect taxes
  • Stamp Duty, Stamp Duty Land Tax and Stamp Duty Reserve Tax

Recent notable cases over the last 12 months have included:

  • Pertemps Limited v HM Revenue & Customs [2018] UKFTT 0369 (TCC): No taxable supply on salary sacrifice adjustment
  • SSE Generation Ltd v HM Revenue & Customs [2018] UKFTT 416 (TC):  FTT allowed the appeal in part, finding that most of the relevant items qualified for capital allowances under the Capital Allowances Act (CAA) 2001
  • Professional Game Match Officials v HM Revenue & Customs [2018] UKFTT 528 (TC), [2018] UKFTT B1 (TC): landmark decision for umpires across all sporting codes, the specialist First-tier Tribunal (Tax Chamber) has decided that ‘National Group’ referees in the Premier League, FA Cup and Football League are self-employed
  • AN Checker v HMRC [2018] UKUT 292 (TCC): Successful in the Upper Tribunal in the VAT appeal
  • Nader and others v HMRC [2018] UKFTT 294 (TC). Successful challenge to an inheritance tax avoidance ‘death-bed’ scheme involving excluded property trusts
  • Christa Ackroyd Media LTD v HMRC TC/2016/04992: the first of a series of appeals concerning the application of the intermediaries legislation (IR35)
  • R (Haworth) v HM Revenue & Customs [2018] EWHC 1271 (Admin): High Court dismisses challenge to follower notice
  • R (Amrolia) v HM Revenue & Customs [2018] EWHC 1688 (Admin): High Court rejects judicial review of recovery of provisional tax repayments
  • HMRC v Higgins [2018] UKUT 280 (TCC): Upper Tribunal determined a point of law on the application of principal private residence relief (PPRR)
  • Banks v HMRC [2018] UKFTT 617: an appeal by the UKIP donor that inheritance tax rules were a breach of his human rights. FTT found that IHTA 1984 s 24 was incompatible with the European Convention of Human Rights (ECHR) but dismissed the appeal on the basis that it did not have jurisdiction to rewrite the provision
  • Executors of the estate of Charles Deville v HMRC, in which the appellant sought to argue (unsuccessfully) that the jurisdiction of the first-tier tribunal allowed it to hear public law challenges
  • J Dickinson and others v HMRC [2018] EWCA Civ 2798 CA: Court of Appeal upheld the High Court’s decision not to grant judicial review of APNs (FA 2014 s 219) issued by HMRC
  • R (on the application of Derry) (Respondent) v Commissioner for Her Majesty’s Revenue and Customs (Appellant) UKSC 2017/0127: Respondent issued judicial review proceedings arguing that the incorrect procedures and provisions had been relied on to open the enquiries undertaken by HMRC into his tax returns
  • Root2Tax – Judicial Review proceedings: Appellants refused permission to appeal to the Court of Appeal
  • Sole tax counsel due to appear in the Supreme Court on behalf of the taxpayer in Routier v HMRC [April 2019]
  • Knibbs v HMRC: Sole tax counsel appearing on behalf of HMRC in the Court of Appeal in 2019. HMRC was successful below; this is a hearing of the Claimants’ appeal (a claim involving more than 500 claimants)