Field Court Tax Chambers

Barrister at, and co-founder of, Field Court Tax Chambers. Has a broad advisory and litigation practice, including domestic and international matters for private clients, companies and revenue authorities (UK and foreign).

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).

Philip Baker KC

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).

Patrick C Soares

General taxation with special emphasis on the taxation of trusts, international tax, taxation of UK property transactions and value added tax.

David Southern KC

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

Barrister at Field Court Tax Chambers, developing a litigation and advisory practice.

Barrister at Field Court Tax Chambers, developing a litigation and advisory practice.

All areas of tax, with special emphasis on residence, domicile, trusts, international tax, income and capital taxes. Peter advises on all areas of personal and corporate taxation with particular emphasis on high net worth individuals and their businesses. He is a leading authority on the law of residence and domicile. He qualified as a chartered accountant in 1972 and was the tax partner of a firm of accountants for 25 years. He was called to the Bar in 1989 but did not commence legal practice until 2000 when he joined an international firm of solicitors where he was involved in a number of high profile cases. He is also a Fellow of the Chartered Institute of Arbitrators, a member of the Institute of Taxation and served as a Justice of the Peace for Inner London for 20 years.

All areas of tax, both as an adviser and an advocate. Queen’s Counsel 2013. Previously, Attorney General’s B Panel member as junior counsel to the Crown. Cases include: Hargreaves v HMRC (Court of Appeal - meaning of beneficial entitlement and short interest) McCabe v HMRC (First-tier Tribunal, discovery of MAP documents); MDU v HMRC (First-tier Tribunal, mutuality); Davies & Others v HMRC (Upper Tribunal, TOAA & DTA); Ardmore Construction Ltd v HMRC (Court of Appeal, source of interest); Mackay v HMRC [2018] (Upper Tribunal, ordinary residence, taxation of UURBS, source of employment income); Christianuyi v HMRC [2016] (managed service companies); Steven Gray v HMRC [2016] (First-tier Tribunal, losses as promoter of musician); Glyn v HMRC [2015] (Upper Tribunal, residence of an individual and the fact finding task to be carried out at first instance); Perrin v HMRC [2014] (First-Tier Tribunal, source of interest); Interfish v HMRC [2013] (Upper Tribunal, wholly and exclusively test); Blumenthal v HMRC [2012] (First-Tier Tribunal, discovery and cgt planning); de Maroussem v Mauritius Revenue Authority [2011] (Privy Council, meaning of ‘development’); Rogers v HMRC [2010] (First-tier Tax Tribunal, meaning of ‘emolument’); Blackburn v HMRC Court of Appeal [2008] (availability of EIS relief); Drummond v HMRC Court of Appeal [2008] (interaction of income tax and capital gains tax); Ashley v HMRC Special Commissioners [2007] (EIS claim); Madeley and Finnigan v HMRC (‘The Richard and Judy case’), Special Commissioners [2006]; Andre Agassi v Robinson (HMIT), House of Lords [2006] (taxation of foreign entertainers); Andre Agassi v Robinson (HMIT) (2) (Bar Council and Law Society intervening), Court of Appeal [2005] (efficacy of Licensed Access Scheme and ability to recover accountants’ costs); Re: Executors of Dr Harvey Postlethwaite, SpC [2006] (the effect and ambit of s10 Inheritance Tax Act 1984 (non-gratuitous transfers); recent matters include major real estate transactions, corporate acquisitions and re-organisations, MBOs, international tax questions, SPA disputes, intermediary legislation, new partnership legislation, insurance related taxation, planning involving partnerships, unit trusts and EBTs; discovery disputes; rectification of overpaid tax; disputes re individuals’ residence; SDLT disputes and planning; film schemes; deductibility; tax schemes; inheritance tax planning; entrepreneurs’ relief, agency rules, MSCs, charities, remittances, domicile disputes, corporate structuring, M&A advice, high-value divorces; new long-term residence rules; new BPR and APR rules, Insurance Premium Tax and all areas of tax, both direct and indirect.

All areas of tax, both as an adviser and an advocate. Queen’s Counsel 2013. Previously, Attorney General’s B Panel member as junior counsel to the Crown. Cases include: Hargreaves v HMRC (Court of Appeal - meaning of beneficial entitlement and short interest) McCabe v HMRC (First-tier Tribunal, discovery of MAP documents); MDU v HMRC (First-tier Tribunal, mutuality); Davies & Others v HMRC (Upper Tribunal, TOAA & DTA); Ardmore Construction Ltd v HMRC (Court of Appeal, source of interest); Mackay v HMRC [2018] (Upper Tribunal, ordinary residence, taxation of UURBS, source of employment income); Christianuyi v HMRC [2016] (managed service companies); Steven Gray v HMRC [2016] (First-tier Tribunal, losses as promoter of musician); Glyn v HMRC [2015] (Upper Tribunal, residence of an individual and the fact finding task to be carried out at first instance); Perrin v HMRC [2014] (First-Tier Tribunal, source of interest); Interfish v HMRC [2013] (Upper Tribunal, wholly and exclusively test); Blumenthal v HMRC [2012] (First-Tier Tribunal, discovery and cgt planning); de Maroussem v Mauritius Revenue Authority [2011] (Privy Council, meaning of ‘development’); Rogers v HMRC [2010] (First-tier Tax Tribunal, meaning of ‘emolument’); Blackburn v HMRC Court of Appeal [2008] (availability of EIS relief); Drummond v HMRC Court of Appeal [2008] (interaction of income tax and capital gains tax); Ashley v HMRC Special Commissioners [2007] (EIS claim); Madeley and Finnigan v HMRC (‘The Richard and Judy case’), Special Commissioners [2006]; Andre Agassi v Robinson (HMIT), House of Lords [2006] (taxation of foreign entertainers); Andre Agassi v Robinson (HMIT) (2) (Bar Council and Law Society intervening), Court of Appeal [2005] (efficacy of Licensed Access Scheme and ability to recover accountants’ costs); Re: Executors of Dr Harvey Postlethwaite, SpC [2006] (the effect and ambit of s10 Inheritance Tax Act 1984 (non-gratuitous transfers); recent matters include major real estate transactions, corporate acquisitions and re-organisations, MBOs, international tax questions, SPA disputes, intermediary legislation, new partnership legislation, insurance related taxation, planning involving partnerships, unit trusts and EBTs; discovery disputes; rectification of overpaid tax; disputes re individuals’ residence; SDLT disputes and planning; film schemes; deductibility; tax schemes; inheritance tax planning; entrepreneurs’ relief, agency rules, MSCs, charities, remittances, domicile disputes, corporate structuring, M&A advice, high-value divorces; new long-term residence rules; new BPR and APR rules, Insurance Premium Tax and all areas of tax, both direct and indirect.