Field Court Tax Chambers

Field Court Tax Chambers

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England

Barristers

Lachlan Molesworth

Lachlan Molesworth

Position

Lachlan is a Doyle’s Guide ranked leading tax junior, practising in tax and revenue law. He specialises in international tax matters, transfer pricing, avoidance regimes and tax treaty issues, and acts across the full breadth of corporate and private client taxation. He is frequently briefed by large multinational groups, revenue authorities and private clients, in both contentious and advisory matters, and at every stage of a dispute, from audit, review and objection through to trial and appeal.

Career

The core of his practice concerns the taxation of multinational enterprises and international dealings. He acts and advises in transfer pricing matters; in disputes concerning the application of tax treaties, including questions of residence, permanent establishment, source and the allocation of taxing rights; and in matters involving the general and specific avoidance regimes, including the diverted profits tax and related multinational integrity measures. His international work also extends to withholding taxes, thin capitalisation, the controlled foreign company rules and offshore information gathering powers.

His practice is not confined to international issues. In corporate tax, he advises and appears in matters concerning assess ability and deductibility, capital and revenue characterisation, tax consolidation, corporate losses, financing arrangements and capital gains tax, together with associated questions of penalties, interest and the exercise of formal powers. He also acts for private groups, family businesses and high net worth individuals in matters including the taxation of trusts and trust distributions, individual residence, and the tax aspects of succession and restructuring.

He has appeared in many taxation trials and appeals since 2018 and has extensive advocacy experience in both tribunals and the higher courts.

Memberships

International Fiscal Association (IFA)

Revenue Bar Association 

Lincoln’s Inn

Education

He graduated with two master’s degrees, each with Distinction, from the University of Oxford, where he won the prize for best overall performance in the MSc in Taxation and the prize for best tax research paper. He also holds a Bachelor of Laws and a Bachelor of Engineering from the University of Melbourne and was a Pegasus Scholar.

Personal

Before coming to the Bar, he was a solicitor practising in international tax at one of the Big Four firms.

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