Philip Baker
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).
