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Tax Overview

Several members of chambers are frequently instructed in direct and indirect tax litigation and investigations in the following areas: corporation tax, capital gains tax, inheritance tax, VAT, income tax; and in the context of EU law, tax harmonization, excise duty, VAT, special levies, international transactions, tax and State aid and WTO subsidies.

We have particular experience of acting in litigation arising out of tax avoidance schemes involving various financial instruments and transactions including, for example, disposal of discounted securities, issue of insurance bonds, derecognition of loan relationships, conversion of loan notes and lapsed foreign exchange provisions in qualifying corporate bonds.  We have acted in cases concerning the tax implications of share issues and mergers, of payments into employers’ unapproved funded / unfunded benefit schemes and in challenges to levies including betting levies, airline passenger duty and environmental levies.  Other litigation in which we have been involved includes VAT carousel fraud and transfer pricing cases.

Our clients include HMRC, individuals, companies and trade associations.


Directories

Chambers & Partners 2017

Philip Jones QC 
Regularly appears for HMRC in tax disputes, and has recently started taking cases on the taxpayer side. He also advises on professional negligence matters relating to tax advice.
Strengths: "He has a calm manner and an extremely incisive mind." 

Legal 500 2017

Philip Jones QC - "A port of call for HMRC in complex cases."

News

10.03.2015

The latest edition of SerleSpeak is now available to download... more

Notable Cases

Stagecoach Group plc

Appeared for HMRC in a tax appeal in relation to... more

Ferguson v HMRC (2014) TC03562

Tax avoidance scheme involving “gifts to charity” relief – s... more

Helena Partnerships Limited v HMRC [2014] EWCA Civ 569; [2012] 4 All E.R. 111

A registered social landlord which entered into a VAT mitigation... more

R. (on the application of Independent Schools Council) v Charity Commission for England and Wales [2011] UKUT 421 (TCC); [2012] Ch. 214 (Upper Tribunal, Tax and Chancery Chamber)

Independent Schools Council application for judicial review and Attorney General’s... more

Brightsea UK ltd v Rachs Investments No. 3 Ltd [2012] EWCA Civ 516

The Court of Appeal overturned the decision by the trial... more


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