Mr Robert Venables KC > Chambers of James Kessler KC > London, England > Barrister Profile

Chambers of James Kessler KC
Old Square Tax Chambers
15 OLD SQUARE, LINCOLN'S INN
LONDON
WC2A 3UE
England

Work Department

Barrister

Position

All aspects of revenue law, including VAT and tax-related judicial review. Specialities include director and employee remuneration, owned-managed companies, the GAAR, Follower Notices and Accelerated Payment Notices, DOTAS, litigation, trusts, EU, offshore and international. Recent and landmark cases: Daniel v HMRC (2014), Loyalty Management Ltd v Commissioners of Customs and Excise [2007]; BUPA Hospitals Ltd v Commissioners of Customs and Excise ECJ [2006], Greenalls Management Ltd v Commissioners of Customs and Excise [2005] UKHL, excise duties, Jerome v Kelly [2004] UKHL 25, CGT, gift to offshore trustees; Howell v Trippier [2004] EWCA Civ 885, income tax liability of trustees of a settlement on stock dividends; Mount Murray Country Club Ltd v Macleod UKPC 53; Unilever (UK) Holdings Ltd v Smith [2002]. EWCA Civ 1787, corporation tax on capital gains, corporate reorganisations; R v Dimsey [2001] UKHL 46; Lady Ingram’s Executors v Inland Revenue Commissioners [1998] (House of Lords), inheritance tax.

Career

 

  • Called 1973; KC 1990.
  • Chairman of the Revenue Bar Association of England and Wales 2001-05
  • Bencher of the Middle Temple (Elected 1999)
  • Council Member of the Chartered Institute of Taxation and Chartered Tax Adviser (from 1999)

Languages

French

Memberships

Non-Executive Fellow of St Edmund Hall, Oxford

Consulting Editor of The Offshore Taxation Review, The Personal Tax Planning Review, The Corporate Tax Review and The E.C. Tax Journal; Chairman of the Advisory Editorial Board of The Charity Law and Practice Review.