Mr Rory Mullan KC > Chambers of James Kessler KC > London, England > Barrister Profile
Old Square Tax Chambers Offices
Old Square Tax Chambers
15 OLD SQUARE, LINCOLN'S INN
LONDON
WC2A 3UE
England
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Mr Rory Mullan KC
Work Department
Barrister
Position
Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include:
- Taxation of offshore structures, including the application of the transfers of assets abroad code, the attribution of gains under section 13 TCGA 1992 and the treatment of trust gains under sections 86 and 87 TCGA 1992
- Residence and domicile status
- Taxation of non-UK domiciled persons and those who are deemed to be UK domiciled
- Entrepreneurs’ relief and how to secure its availability
- Accelerated Payment Notices and Follower Notices
- The GAAR and its application
- Compatibility of direct tax provisions with EU law
- The application of the Transactions in Securities legislation.
- Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003)
- Issues in VAT
- SDLT planning
- Inheritance tax planning
- Challenging penalty assessments
Career
- Silk in 2021
- Called to the Grays Inn Bar in 2000
Memberships
He is a member of the Revenue Bar Association, the Chancery Bar Association and the Stamp Taxes Practitioners Group. He is also qualified as a Chartered Tax Adviser and sits on the CIOT EU and Human Rights sub-committee.
Education
St Columb’s College, Derry; Magdalene College, Cambridge (MA).
Lawyer Rankings
London Bar > Tax: personal
(Leading Silks)Ranked: Tier 3Rory Mullan KC – Old Square Tax Chambers ‘Can run a case from start to finish by himself. Constructs intelligent arguments and presents them forcefully.’
Old Square Tax Chambers members advise extensively within the UK and offshore, and take a key place in thought leadership in the practice area. James Kessler KC, who is head of chambers, is a leading expert in offshore taxation and charity law. Robert Venables KC, who is a former chair of the Revenue Bar Association, handles offshore tax planning and residence and domicile issues. Rory Mullan KC represented the Fisher Family before the Supreme Court in Fisher v HMRC, regarding offshore tax planning issues related to the sale of the Stan James betting business in 2000. Harriet Brown is dual-qualified in England and Jersey, and is active in matters straddling the jurisdictions.