Mr Rory Mullan KC 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 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: corporate
(Leading Silks)Ranked: Tier 3Rory Mullan KC – Old Square Tax Chambers ‘Rory is genuinely in a league of his own. He devours information and produces logical, reasoned, and workable advice. He is one of the most unflappable barristers in the field.’
London Bar > Tax: personal
(Leading Silks)Ranked: Tier 2Rory Mullan KC – Old Square Tax Chambers ‘Rory gives balanced, well-thought through, insightful advice. He puts the client first and his advice has a strong commercial dimension.’
Old Square Tax Chambers‘ private client group covers both advisory and contentious mandates, with notable strength in international matters. Head of chambers James Kessler KC is a leading name on offshore tax matters, and has expertise in trusts and wills. Rory Mullan KC specialises in domicile and residence issues, as well as offshore structures, an area of focus shared by Robert Venables KC. Harriet Brown provides support in contentious and non-contentious private client matters, with a client base of UK and international individuals and families.
London Bar > Tax: VAT and excise
(Leading Silks)Ranked: Tier 4Rory Mullan KC – Old Square Tax Chambers ‘Very user-friendly and response. Very practical and knowledgeable. Advocacy was clear and concise and very persuasive.’
Old Square Tax Chambers includes multiple members with a specific focus on indirect tax, supplemented by a broader offering of general tax practitioners equipped to offer both advisory and advocacy services. Philip Simpson KC maintains a practice which covers both contentious and non-contentious matters, with an emphasis on VAT in litigation. Rory Mullan KC is active for both domestic and international clients, and covers a range of indirect taxes, including SDLT and import duty. Etienne Wong, who previously led the international VAT unit at Clifford Chance LLP , advises numerous prominent clients in VAT concerns in the UK and internationally.