Field Court Tax Chambers > London, England > Set Profile

Field Court Tax Chambers
3 FIELD COURT, GRAY’S INN
LONDON
WC1R 5EP
England

London Bar > Tax: corporate Tier 3

Field Court Tax Chambers‘ members advise governments, multinational enterprises, and SMEs across a diverse range of tax matters. Multiple members take prominent roles as thought leaders and academics in matters relating to tax, and includes individuals with broad international expertise. Philip Baker KC is noted for his ‘extraordinary technical knowledge of international tax issues’, evidenced by his academic record on international tax. Patrick Way KC has experience at all levels of court, and led Dilpreet K Dhanoa before the Court of Appeal in Hargreaves Property Holdings v HMRC, a matter relating to the taxation of interest on overseas loans. Patrick C Soares who is the head of chambers, has expertise in matters relating to offshore structures. Imran Afzal co-founded the set in 2014, and handles both domestic and international mandates, including Gallaher Limited v. HMRC, which went before the Court of Justice of the European Union. Peter Vaines is a key thought leader in tax, with expertise in matters of residence and domicile.

Leading Silks

Philip Baker KC – Field Court Tax Chambers 'Extraordinary technical knowledge of international tax issues. Knows everybody in the international tax world. Distinctive and powerful advocacy style.'
Ranked: Tier 2
Patrick Way KC – Field Court Tax Chambers ‘His background as a former solicitor means that he always understands the needs of the client and is an absolute pleasure to work with.’
Ranked: Tier 3
David Southern KC  – Field Court Tax Chambers ‘Knows the subject well.’
Ranked: Tier 3

Leading Juniors

Imran Afzal – Field Court Tax Chambers ‘Imran has a razor sharp intellect. Calm and clear advocate. Excellent legal reasoning skills. Also, he has a highly impressive ability to express complex matters in simple terms.’
Ranked: Tier 1
Peter Vaines – Field Court Tax Chambers ‘No weaknesses- responsive and knowledgeable.’
Ranked: Tier 2
Ranked: Tier 2
Dilpreet K DhanoaField Court Tax Chambers  ‘An excellent all-rounder in the tax field.’
Ranked: Tier 3

Testimonials

‘Impeccable service and communication.’

‘Clerking services are good – prompt and helpful in their approach.’

‘Efficient and very polite.’

‘Chambers has a wide-range of Counsel and very well-known and respected KCs.’

‘Field Court Tax Chambers is an excellent tax set. They have a wide variety of experience levels in counsel, which allows clients to have a choice of barristers according to the matter.’

‘Excellent set of clerks.’

‘The clerks are professional, approachable and skilled at identifying the best barrister for each matter.’

‘Very good.’

Work highlights

London Bar > Tax: personal Tier 3

Field Court Tax Chambers, described as an ‘excellent set’, is noted for its strength in international matters. Patrick Way KC has both advisory and advocacy practices, and covers a range of matters including matrimonial and domicile issues. Philip Baker KC is an expert in international taxation. Imran S Afzal, who co-founded the set in 2014, acts in both domestic and international matters, and was led by Baker KC in Fisher v HMRC on behalf of the Fisher family, in a case concerning the transfer of assets abroad which was heard by the Supreme Court. Patrick Soares specialises in the taxation of property transactions, with supplementary expertise in trusts and offshore tax.

Leading Silks

Patrick Way KCField Court Tax Chambers ‘His advocacy is pretty unique. Few have his experience and wisdom.’
Ranked: Tier 2
Ranked: Tier 3

Leading Juniors

Imran AfzalField Court Tax Chambers ‘He is ruthlessly thorough in his preparation and misses nothing. He is also very creative and often sees novel ways to structure arguments.'
Ranked: Tier 2
Ranked: Tier 3

Testimonials

‘Just generally an excellent set.’

‘A wide range of Counsel dealing with all aspects of tax, and well-known and respected KCs.’

‘Efficient and very polite.’

‘Field Court Tax Chambers is an excellent set with a great reputation.’

‘The clerks are very good, and efficient and courteous.’

Work highlights

London Bar > Tax: VAT and excise

Field Court Tax Chambers deals with all aspects of taxation and is led by highly experienced and respected leaders in the sector. Specialist advice and representation includes international and European tax, property tax matters, value added tax, corporate taxation, M&A advice, restructuring, trusts and estate planning, including acting for high-profile individuals, partnerships and multinational corporations.

The set: Chambers provides dedicated taxation services of the highest quality, delivered with a commitment to meet the commercial and individual needs of clients, as well as to provide first-class legal expertise. The members have a track record of excellence. They have experience of acting on the instructions of clients, ranging from the UK and other governments to major corporations and smaller businesses across a range of industries, as well as individuals. Members of Chambers appear at all levels of the UK court system including the Privy Council  and in the European Court of Justice.

Patrick C Soares is one of the best-known tax lecturers to the professions in the country and lectures on tax structures for property, as well as offshore taxes and estate planning. Topics on which he has spoken and chaired conferences include “Optimum Tax Structures for Land Transactions” and “The Taxation of Overseas Trusts and Companies”. Patrick Soares has written tax memoranda on a wide range of topics including SDLT, the Taxation of Pension Funds, Business Investment Relief, Taxation of Non-UK Domiciled Individuals and  the Statutory Residence Test. He was the Tax Editor of the Property Law Bulletin for many years. He is the Editor of Land Taxation.

Patrick Way KC’s current case load includes issues relating to transfer pricing, DPT, individual and corporate residence, double tax agreements, VAT on property transactions, corporate reconstructions, taxation of interest, mutual agreement procedures, COP9 investigations, image rights investigations, ATED, transfers of assets abroad and many other topics. Forthcoming Tax Tribunal case in relation to Insurance Premium Tax.

Philip Baker KC has written one of the leading text books on “Double Taxation Agreements” and has specialist expertise in taxation and the European Convention on Human Rights. He has acted for the UK and foreign governments, and appeared in the House of Lords, Privy Council and European Court of Justice.

Imran Afzal read Law at Oxford as an undergraduate and postgraduate, coming top of the university on both occasions, and has had a meteoric rise in the profession. He has taught tax part-time at the LSE and on the MA in Taxation at the IALS. He was awarded Tax Junior of the Year by Legal 500 in 2022. He is a member of the Attorney-General’s A Panel.

Peter Vaines was a tax partner in firms of accountants and solicitors for many years before joining chambers in 2016. He was the lead advisor in the case of Gaines-Cooper and is described as the elder statesman of residence and domicile. He writes and lectures widely on tax issues and won the Tax Writer of the Year Award in 2015.

Dilpreet K Dhanoa has a diverse practice in Revenue law across both indirect and direct taxes, nationally and internationally. She is currently junior Counsel to the Attorney-General’s C Panel, and undertakes a range of both advisory and litigious work.  Dilpreet joined Field Court Tax Chambers from private practice where she worked in international arbitration and litigation, focusing on commercial disputes. She has appeared in all levels of Court up to the Court of Appeal. Prior to joining the independent Bar, she qualified as a Chartered Tax Advisor with a Big-4 Accounting firm, specialising in the taxation of financial instruments and real estate.

David Southern KC joins Field Court Tax Chambers from Temple Tax Chambers. Before beginning independent practice at the Bar in 1997 he worked in the Inland Revenue and in banking. He was appointed a KC in 2014. Until 2020 he was Director of the School of Tax Law at Queen Mary, University of London. He is sole author of Taxation of Loan Relationships and Derivative Contracts, now in its 10th edition. A Supplement was published in 2020, dealing with loss carry-forward rules and the corporate interest restriction. He is a contributor to Gore-Browne on Companies.

Riya Bhatt read Law at Merton College, Oxford University as an undergraduate and postgraduate. She achieved a Distinction on the BCL and won the prize for the best performance in the Business Taxation paper. Before commencing pupillage, she achieved an Outstanding on the Bar Practice Course and worked as a research assistant for a tax professor at Oxford University. Riya completed pupillage at Field Court Tax Chambers and joined as a tenant in September 2023.

Rita da Cunha is a practising member of the Bar of England & Wales and of the Portuguese Bar (2008), as well as a member of the New York State Bar (2010). She has rights of audience before EU courts. She also chairs tax arbitration in Portugal on a regular basis and is a tax expert for the Tribute Foundation for International Tax Dispute Resolution.

David Tipping read law at Christ Church, University of Oxford as an undergraduate and postgraduate, achieving a Distinction on the BCL. Before commencing pupillage, David was employed as a Departmental Lecturer in Taxation Law at the University of Oxford, where he taught at an undergraduate undergraduate and postgraduate level. David continues to teach on the university’s prestigious MSc in taxation. David completed pupillage at Field Court Tax Chambers and joined as a tenant in October 2024.

Alex Spencer obtained a double first in Classics at Cambridge and then a distinction in each of the PGDL (law conversion course) and BTC (Bar Training Course). Prior to coming to the Bar, he worked for six years as a tax adviser for two “Big 4” accounting firms where he developed specialist practices in indirect tax, real estate tax, and the taxation of luxury assets. He contributes regularly to publications including the British Tax Review, AccountingWeb and the FCTC Digest. He completed pupillage at Field Court Tax Chambers and became a tenant on 2 October 2024.

Information on our door tenants:

David Bloom KC holds the degrees of LLB (Hons) and LLM (Hons) from the University of Sydney. He was called to the New South Wales Bar in August 1975 and became one of Her Majesty’s Counsel in 1987. David is also a practising member of the Bar of England and Wales and a member of the New York State Bar.

*Porus Kaka is a Senior Advocate (India) and Barrister (England and Wales) and was President of the International Fiscal Association Worldwide (2013-2017). He was the first President from the Asian Region in its 75 years’ history. Previously, he represented India in the IFA’s Permanent Scientific Committee. He is currently elected President of the ITAR Bar Association (Mumbai) for 2023-24. He is currently a Trustee of International Bureau of Fiscal Documentation (Netherlands) and remains an Hon. President of IFA. He was also on the Editorial Board of the World Tax Journal, and completed his LL.M from Harvard Law School in the USA. His areas of practice include all Direct Tax and International Tax Treaty Laws and litigation.

Philip Goeth was called to the Bar in 2017. Previously he was a senior partner with a Big-4 accounting firm, holding leadership positions in Austria, Switzerland, and in the Asia-Pacific region. He obtained a Master of Business Administration and a Master and Doctor of Law degree in Austria, as well as a Graduate Diploma in Law at BPP and a Master of Law at the LSE in London. He was awarded rights of audience as Chartered Tax Adviser in the Austrian tax courts in 1997, and he is also licensed as Rechtsanwalt and Certified Public Accountant in Austria and as Auditing Expert in Switzerland.

Richard Collier* specialises in the taxation of MNEs with particular reference to the financial sector and the rules for the cross-border allocation of income relating to transfer pricing and permanent establishments. He has also worked on a range of issues concerning international tax treaties. He was previously a Partner in one of the UK’s ‘Big 4’ consulting firms where his dual role was to lead the global banking tax practice and to lead the Firm’s global engagement with the OECD on international tax matters.

*This information is provided in relation to and for the purpose of work undertaken at Field Court Tax Chambers.

Types of work undertaken: Patrick C Soares advises on all aspects of taxation, providing notable expertise on the taxation and structuring of property transactions, as well as value added tax, trusts and offshore tax planning and tax advocacy. Patrick Way KC has appeared in leading tax cases at all levels of the UK court system and also advised on some of the largest corporate transactions in the UK, where the tax at stake has been in the multi-millions and he continues to advise high profile celebrities in the words of sport and entertainment. Philip Baker KC is one of the most renowned tax advisers on international tax matters, handling cases in jurisdictions, including India and Mauritius and at the European Court of Justice. He has advised the UK government and other governments on tax matters and has played a major part in the development of many tax systems. Imran Afzal has been involved in a range of domestic and international matters, acting for taxpayers and revenue authorities. He has been instructed in various high-profile and high-value matters, eg he has acted for Rupert Grint and Arron Banks. Peter Vaines is well known for his experience on matters of residence and domicile and for advising on trusts and private client matters generally with many clients from overseas, in addition to wider issues such as tax investigations and share valuations for tax purposes.  Dilpreet K Dhanoa is well known in the VAT world and has advised extensively on the tax – both in the UK and the Middle East. She was the principal lecturer at the DIFC Academy of Law for VAT, and played a major role during the introduction of VAT in the Middle East. She currently sits on the University of Oxford’s Advisory Board for Women in Law, where she completed her Masters in Taxation.  She is a regular contributor to the British Tax Review, and a chapter editor for Gammie & de Souza on Land Taxation. David Southern KC has a wide-ranging tax practice covering direct taxes and VAT in equal measure, nationally and cross-border. His litigation practice is extensive. He  represented taxpayers in many of the recent leading cases on judicial review of payment notices (Rowe, Cartref Care Homes). He has a specialism in corporate finance. He has worked regularly for foreign governments in the UK and abroad (China, Australia, Latvia, European Commission). Riya Bhatt is developing her practice in all areas of taxation. Riya is on the HMRC Junior Junior Panel. Rita da Cunha has previously worked for top-tier firms in Portugal, advised MPs and Peers in the Westminster Parliament on tax policy, and lectured tax law and policy at several universities. She is regularly invited to speak at tax conferences. David Tipping is developing his practice in all areas of taxation. David is on the HMRC Junior Junior Panel. Alex Spencer is on the Attorney General’s “Junior Junior” civil panel of counsel. He accepts instructions in all areas of taxation.

Field Court Tax Chambers is expanding from its very strong initial core of barristers and will continue to enhance its services in all its areas of expertise.

Department Name Email Telephone
Practice manager Marie Burke
Assistant practice manager Stephanie Talbot
Head of Chambers SOARES, Patrick C (1983)
Member of Chambers WAY KC, Patrick (1994)
Member of Chambers BAKER KC, Philip (1979)
Member of Chambers AFZAL, Imran S (2008)
Member of Chambers VAINES, Peter (1989)
Member of Chambers DHANOA Dilpreet K (2009)
Member of Chambers SOUTHERN KC David (1982)
Member of Chambers BHATT Riya (2022)
Member of Chambers DA CUNHA, Rita
Member of Chambers TIPPING, David
Member of Chambers SPENCER, Alex
Door Tenant BLOOM KC, David (Australia)
Door Tenant KAKA, Porus F (India)
DoorTenant GOETH, Philip (Austria)
Door Tenant COLLIER, Richard
Photo Name Position Profile
Imran  Afzal KC photo Imran Afzal KC Barrister at, and co-founder of, Field Court Tax Chambers. Has a broad…
Philip Baker KC photo Philip Baker KC Works in most areas of revenue law, with particular emphasis on international…
Philip Baker KC photo Philip Baker KC Works in most areas of revenue law, with particular emphasis on international…
Patrick C Soares photo Patrick C Soares General taxation with special emphasis on the taxation of trusts, international tax,…
David Southern KC photo David Southern KC Revenue law and judicial review. Recent cases: VAT Allegion (UK) nLtd v…
Alex Spencer photo Mr Alex Spencer Barrister at Field Court Tax Chambers, developing a litigation and advisory practice.
David Tipping photo Mr David Tipping Barrister at Field Court Tax Chambers, developing a litigation and advisory practice.
Peter Vaines photo Peter Vaines All areas of tax, with special emphasis on residence, domicile, trusts, international…

Diversity

Field Court Tax Chambers is committed to providing equality of opportunity regardless of race, colour, ethnic or national origin, nationality, citizenship, sex, gender re-assignment, sexual orientation, marital or civil partnership status, age, disability, religion or belief, political persuasion, pregnancy or maternity.

Pro bono assistance

Members of chambers are willing to provide assistance pro bono in appropriate cases. We have given pro bono advice and representation in the past, including assistance to the Low Income Tax Reform Group (LITRG) both in providing opinions to go to HMRC and HMT and in representing unrepresented litigants.