David Southern KC > Field Court Tax Chambers > London, England > Barrister Profile

David Southern KC

020 3693 3700 ds@fieldtax.com View profile

Work Department

Tax-Corporate; Tax-VAT; Private client - personal tax; judicial review

Position

Revenue law and judicial review.

Recent cases:
VAT
Allegion (UK) nLtd v R & C Comrs TC/2021/0155
SilverDoor Ltd v R & C Comrs TC/2019/02830
R & C Comrs v NHS Lothian Health Board UKSC 2020/135 (Supreme Court)
Milton Keynes Hospitals NHS Foundation v R & C Comrs [2021] STC 1395
Saint-Gobain Building Distribution Ltd v R & C Comrs [2019] SFTD 924
Kinnerton Confectionery Ltd v R & C Comrs (First-tier Tribunal) [2018] STFD 1256
Copthorn Holdings Limited v R & C Comrs (No 2) [2016] SFTD 17
BAA plc v R & C Comrs  [2013] STC 752

Direct Taxes
Ardeshir Naghshineh v R & C Comrs [2022] EWCA Civ 19. [2022] STC 177 (Court of Appeal)
Heather Whyte v R & C Comrs [2021] UKFTT 0270 (TC)
Charles Tyrwhitt LLP v R & C Comrs [2021] STC 1426
R & C Comrs v Premier Picture Ltd [2021] SFTD 977
Hopscotch Ltd v R & Comrs [2020] UKUT 0294 (TCC)
Airways Pension Scheme Trustee Ltd v Fielder [2019] EWHC 3032 (Ch) (High Court)
Vaccine Research Limited Partnership v R & C Comrs (First-tier Tribunal)
Brain Disorders Research LP v R & C Comrs [2018] STC 2355 (Court of Appeal)
Coin-A-Drink Ltd v R & C Comrs  [2017] STC 1351

Judicial review
R (on the application of Cartref Care Home Ltd) v R & C Comrs (Administrative Court) [2020] STC 516, EWHC 3382 (Admin)
R (on the application of Carlton) v R & C Comrs  [2018] STC 589
R (on the application of Rowe) v   R & C Comrs   [2018] STC 462
R (on the application of Graham) v R & C Comrs (Administrative Court)  [2017] STC 1
R (on the application of Walapu) v R & C Comrs [2016] STC 1682
R (on the application of De Silva) v R & C Comrs  [2016] STC 1333

Career

Called 1982, Lincoln’s Inn; Inland Revenue Solicitor’s Office; Lloyd’s TSB Bank plc; independent practice at the Bar, barrister 1997; QC 2014 (now KC); Director of School of Tax Law, Queen Mary, University of London, 1999-2021.

Publications

Books
Supplement to 10^th edition of Taxation of Loan Relationships and Derivative Contracts (Bloomsbury Professional, 2020)
Taxation of Loan Relationships and Derivative Contracts 10^th edition, (Bloomsbury Professional, 2017)
Loose-leaf
Gore-Browne on Companies (Jordans), Chapters 47-48F
Chapter 8: VAT and Tax’, in Tanfield Chambers, Service Charges and Management ed. Mark Loveday, 5^th edition (London, 2022), pp119 -138
‘Customs and Tax Law’, The UK Supreme Court Year Book 2016, Volume 7 (London, 2017), pp426-431
Articles
(with Oktavia Weidmann) ‘Cryptotaxation: A Guide to a Brave New World’, [2023] British Tax Review 69-98
‘Royal Opera House Covent Garden Foundation v HMRC’: when is an economic link direct and immediate for VAT purposes?’ [2021] British Tax Review 566-578
‘The tax consequences of loan transfers’, Tax Journal Issue 1553, 12 November 2021, pp 14-17
‘Union Castle : is the ‘fairly represent’ test fair?’, Tax Journal. Issue    22 May 2020, pp 18-20
‘Amendments to the 2019 loan charge: work in progress’, Tax Journal, Issue 1476, 21 February 2020, pp14-16
‘Delegitimising legitimate expectations’, [2019] British Tax Review pp126 – 138
‘The UK tax system:  from trust to transparency’, Tax Journal, Issue 1401, 1 June 2018, pp7 – 9
‘Close company loans and participators’, Tax Journal, Issue 1341, 10 February 2017, pp12-14
‘FB 2016: Asymmetric notional finance charges’, Tax Journal, Issue 1304, 15 April 2016, pp15-17

Languages

German and French

Memberships

Fellow, Chartered Institute of Taxation; Fellow, Institute of Indirect Taxation; European Association of Professors of Tax Law; Revenue Bar Association; International Fiscal Association; VAT Practitioners Group; Bar European Group

Education

Christ Church, Oxford (1972); Bonn University (1973); M Phil; MA, D Phil (Oxon)