Old Square Tax Chambers’ heavy private client focus extends to areas of expertise ranging across inheritance tax, non-resident and non-domicile tax as well as estate and tax planning both domestically and offshore. James Kessler KC is recognised for his work offshore private client tax matters, recently leading Rebecca Sheldon before the Court of Appeal in A Taxpayer v HMRC, a novel case on the statutory resident test. Robert Venables KC handles matters ranging across offshore tax planning, residence and domicile issues and employee remuneration. Rory Mullan KC has recently acted before the Privy Council in Imperium Trustees (Jersey) Ltd v Jersey Competent Authority regarding documents sought for a withholding tax enquiry - the case involved issues of a statute which prohibited Imperium Trustees, which was successful on the substantive issue before the Jersey courts, from recovering its costs back from the Jersey government. Harriet Brown, also a qualified Jersey advocate, international tax and trust matters related to non-UK residents, non-UK domiciles, complex cross-border planning.
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Work Department
Barrister
Position
Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include:
- Taxation of offshore structures, including the application of the transfers of assets abroad code, the attribution of gains under section 13 TCGA 1992 and the treatment of trust gains under sections 86 and 87 TCGA 1992
- Residence and domicile status
- Taxation of non-UK domiciled persons and those who are deemed to be UK domiciled
- Entrepreneurs’ relief and how to secure its availability
- Accelerated Payment Notices and Follower Notices
- The GAAR and its application
- Compatibility of direct tax provisions with EU law
- The application of the Transactions in Securities legislation.
- Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003)
- Issues in VAT
- SDLT planning
- Inheritance tax planning
- Challenging penalty assessments
Career
- Silk in 2021
- Called to the Grays Inn Bar in 2000
Memberships
He is a member of the Revenue Bar Association, the Chancery Bar Association and the Stamp Taxes Practitioners Group. He is also qualified as a Chartered Tax Adviser and sits on the CIOT EU and Human Rights sub-committee.
Education
St Columb’s College, Derry; Magdalene College, Cambridge (MA).
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Testimonials
Collated independently by Legal 500 research team.
- 'Clerks' room is strong and well run by Cliff Holland. They are as active as the client requires without being intrusive.'
- 'Cliff Holland is a pleasure to deal with. Straight-forward and efficient.'
- 'The clerking team are a very proactive bunch. Communications are first-rate.'
- 'Great set. Great range of juniors and KCs.'
- 'Without doubt one of the leading tax chambers.'