The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon

Chambers Of Patrick C Soares

Work 020 3693 3700

Patrick Way QC

Work 020 3693 3700
Field Court Tax Chambers (Chambers Of Patrick C Soares)

Work Department

Tax – corporate; tax – VAT, C&E; private client – personal tax.


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: McCabe v HMRC (First-tier Tribunal, discovery of MAP documents); MDU v HMRC (First-tier Tribunal, mutuality); Davies & Others v HMRC (First-tier Tribunal, TOAA & DTA); Ardmore Construction Ltd v HMRC (Court of Appeal, source of interest); Mackay v HMRC [2017] (First-tier 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]; 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, divorce; new non-dom rules; and most areas of tax, direct and indirect.


Called 1994, Lincoln’s Inn; QC 2013; previously a solicitor, admitted 1979; partner at two leading law firms, first at the age of 31; has written and edited books and chapters on groups of companies, joint ventures, the business expansion and enterprise investment schemes, the tax planning of individuals and on stamp duty and stamp duty land tax. Lectured throughout the world on all areas of tax. Times’ Lawyer of the week; Counsel magazine’s barrister of the month. Accountancy Age’s Top 50 Financial Power List.


Revenue Bar Association; Chancery Bar Association.


Rugby (Richmond) - director, contemporary art.

London Bar

Private client: personal tax

Within: Leading Silks

Patrick Way QC - Field Court Tax ChambersA very efficient silk.

Within: Private client: personal tax

Field Court Tax Chambers advises governments, multinational enterprises, wealthy individuals, charities, celebrities, tax authorities, and businesses across the world on all areas of UK tax law. Other areas of expertise include advising on double taxation and tax-related human rights law. Patrick Way QC recently advised on a dispute in Tony Mackay v HMRC about the ordinary residence status of an individual.

[back to top]

Tax: corporate and VAT/indirect tax

Within: Tax: corporate - Leading Silks

Patrick Way QC - Field Court Tax ChambersProvides detailed comprehensive written opinions in a clear and readily understood style.

[back to top]

Back to index

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to