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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Profile
Work Department
Barrister
Position
Private client tax, particularly foreign domicile tax and charities. Cases include:
- Revenue and Customs v Empaminondas Embiricos (partial closure notice)
- Embiricos v Revenue and Customs Commissioners
- Ardmore Construction Ltd v Revenue and Customs Commissioners
- Burns and another v Revenue and Customs Commissioners; SpC 728
- Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
- Regina v. Dimsey; Regina v. Allen
- R v Dimsey R v Allen
- REGINA v. DIMSEY ; REGINA v. ALLEN
- R v Inland Revenue Commissioners, ex parte Unilever plc and related application
- Dawson v Inland Revenue Commissioners
- Wensleydale’s Settlement Trustees v IRC
- Phizackerley v HMRC
- R v Perrin
- Burns v HMRC
Other interests include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline.
Career
Called 1984, Gray’s and Lincoln’s Inns; KC 2003.
In practice at the Revenue Bar since 1985.
Member of the Bar of Northern Ireland.
Publications of note include
- Drafting Trusts & Will Trusts
- Taxation of Charities and Nonprofit Organisations
- Taxation of Foreign Domiciliaries
- Drafting Trusts and Will Trusts in Australia
- Drafting Trusts & Will Trusts in Canada
- Drafting Cayman Islands Trusts
- Drafting Trusts and Will Trusts in Singapore
- Drafting Trusts and Will Trusts in the Channel Islands
- Drafting Trusts and Will Trusts in New Zealand
- Drafting Trusts and Will Trusts in Northern Ireland
- Drafting Trusts and Will Trusts in Scotland
- Drafting British Virgin Island Trusts
Languages
Working Portuguese, German & Hebrew
Memberships
Revenue Bar Association; Chancery Bar Association.
James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation.
James has received the Geoffrey Shindler Award for Outstanding Contribution to the Profession (STEP Private Client Awards, 2011).
Education
MA (Oxon).
Content supplied by Old Square Tax Chambers
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.'