Regarded as an ‘elite set of specialist tax chambers’ Field Court Tax Chambers hosts a range of key players across international tax, property taxes and estate planning such as governments, large enterprises and individuals. Philip Baker KC is noted for appearing before the Court of Appeal in GE Financial Investments v HMRC, while Patrick Way KC is well regarded for his wide-ranging experience in this area. Recently taking silk, Imran Afzal KC handles a wide range of international matters, and has recently taken on matters relating to taxation reliefs on research and development.
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Profile
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).
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Testimonials
Collated independently by Legal 500 research team.
- 'A great range of talented tax professionals from a variety of different backgrounds.'
- 'Very helpful and efficient Chambers.'
- 'Field Court Tax Chambers is an elite set of specialist tax chambers. It has a mix of strong litigation practitioners and advisory specialists. It has a strong international flavour with a unique system of linking with pre-eminent barristers in other jurisdictions as door tenants so that it can access first-hand experience from across the globe. Its barristers are leading practitioners, authors and lecturers, and you really couldn't find a better set.'
- 'Full of experienced and friendly barristers, all of whom are a pleasure to work with.'
- 'The Chambers are well presented and the environment allows conferences to be informal, interactive and therefore always helpful.'