Old Square Tax Chambers

Barrister

Private client tax, particularly foreign domicile tax and charities. Cases include:

• Revenue and Customs v Empaminondas Embiricos (partial closure notice)
• Embiricos v Revenue and Customs Commissioners
• Ardmore Construction Ltd v Revenue and Customs Commissioners
• Burns and another v Revenue and Customs Commissioners; SpC 728
• Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
• Regina v. Dimsey; Regina v. Allen
• R v Dimsey R v Allen
• REGINA v. DIMSEY ; REGINA v. ALLEN
• R v Inland Revenue Commissioners, ex parte Unilever plc and related application
• Dawson v Inland Revenue Commissioners
• Wensleydale’s Settlement Trustees v IRC
• Phizackerley v HMRC
• R v Perrin
• Burns v HMRC

Other interests include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline.

Called 1984, Gray’s and Lincoln’s Inns; KC 2003.

In practice at the Revenue Bar since 1985.

Member of the Bar of Northern Ireland.

Publications of note include

Drafting Trusts & Will Trusts Taxation of Charities and Nonprofit Organisations Taxation of Foreign Domiciliaries Drafting Trusts and Will Trusts in Australia Drafting Trusts & Will Trusts in Canada Drafting Cayman Islands Trusts Drafting Trusts and Will Trusts in Singapore Drafting Trusts and Will Trusts in the Channel Islands Drafting Trusts and Will Trusts in New Zealand Drafting Trusts and Will Trusts in Northern Ireland Drafting Trusts and Will Trusts in Scotland Drafting British Virgin Island Trusts

Working Portuguese, German & Hebrew

Revenue Bar Association; Chancery Bar Association.

James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation.

James has received the Geoffrey Shindler Award for Outstanding Contribution to the Profession (STEP Private Client Awards, 2011).

MA (Oxon).

Jogging, cinema.