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
All aspects of revenue law, including VAT and tax-related judicial review. Specialities include director and employee remuneration, owned-managed companies, the GAAR, Follower Notices and Accelerated Payment Notices, DOTAS, litigation, trusts, EU, offshore and international. Recent and landmark cases: Daniel v HMRC (2014), Loyalty Management Ltd v Commissioners of Customs and Excise [2007]; BUPA Hospitals Ltd v Commissioners of Customs and Excise ECJ [2006], Greenalls Management Ltd v Commissioners of Customs and Excise [2005] UKHL, excise duties, Jerome v Kelly [2004] UKHL 25, CGT, gift to offshore trustees; Howell v Trippier [2004] EWCA Civ 885, income tax liability of trustees of a settlement on stock dividends; Mount Murray Country Club Ltd v Macleod UKPC 53; Unilever (UK) Holdings Ltd v Smith [2002]. EWCA Civ 1787, corporation tax on capital gains, corporate reorganisations; R v Dimsey [2001] UKHL 46; Lady Ingram’s Executors v Inland Revenue Commissioners [1998] (House of Lords), inheritance tax.
Career
- Called 1973; KC 1990.
- Chairman of the Revenue Bar Association of England and Wales 2001-05
- Bencher of the Middle Temple (Elected 1999)
- Council Member of the Chartered Institute of Taxation and Chartered Tax Adviser (from 1999)
Languages
French
Memberships
Non-Executive Fellow of St Edmund Hall, Oxford
Consulting Editor of The Offshore Taxation Review, The Personal Tax Planning Review, The Corporate Tax Review and The E.C. Tax Journal; Chairman of the Advisory Editorial Board of The Charity Law and Practice Review.
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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.'