Philip Baker KC KC > Field Court Tax Chambers > London, England > Barrister Profile
Field Court Tax Chambers Offices

3 FIELD COURT, GRAY’S INN
LONDON
WC1R 5EP
England
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Philip Baker KC KC

Work Department
Tax – corporate; tax – international; private client – personal tax.
Position
Works in most areas of revenue law, with particular emphasis on international tax and European Union tax law. Particular interest in taxation and the European Convention on Human Rights. Recent cases include UK CFC State Aid (CJEU), Apple/Ireland (CJEU), GEFI (CA) and Fisher (Supreme Court). Adviser on drafting of Mauritius Income Tax Act, and counsel for Mauritius Revenue Authority in appeals to Privy Council (CIEL, De Marroussem, Jauffoor, Bikeworld, Chiniah, Mirbel, Royal Gardens, NTA, Sharon, Total, CWA, Grove Park, Blue Lagoon). Expert witness on international tax for cases in US, India, Australia, Norway, Trinidad & Tobago and in international arbitrations; advice on taxation in connection with Gibraltar, Hong Kong, India, Singapore, Uganda, UAE and Grenada. He has chaired cross-border arbitration under tax treaties. Philip has recently decided to no longer take on a leading role in tax litigation (partly due to the slow pace at which tax cases pass through the UK tribunals and courts) but is happy to join a litigation team as support member in his areas of specialisation, and to act as an expert in litigation. He maintains very active advisory practice in all areas of international and UK taxation (from which he has no current plans to retire).
Career
Qualified 1979; Gray’s Inn; QC 2002; OBE 1997; lecturer in Law, School of Oriental and African Studies, London University 1979-87; in Chambers since 1987; Visiting Professorial Fellow, Queen Mary University of London 1998-2006; senior visiting fellow Institute for Advanced Legal Studies; visiting professor, Faculty of Law, Oxford University; publications: ‘Double Taxation Conventions’ (Sweet & Maxwell, 3rd edition, looseleaf); editor ‘International Tax Law Reports’.
Languages
French, Chinese.
Memberships
Law Society International Tax Sub-committee; Tax Professionals Forum; International Tax Group.
Currently Chair of the UK Committee of the International Fiscal Association
Education
Haberdashers’ Aske’s Elstree; Emmanuel College, Cambridge (1977 MA Law Double First); Balliol College, Oxford (1978 BCL 1st); University College, London (1979 LLM); SOAS, London (1985 PhD); London Business School (1992 MBA).
Leisure
Family, sinology, Arsenal.
Lawyer Rankings
London Bar > Tax: corporate
(Leading Silks)Ranked: Tier 2Philip 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.’
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.
London Bar > Tax: personal
(Leading Silks)Ranked: Tier 3Field 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.