John Machell KC

John is regarded as one of the leading partnership and LLP silks and has experience of a wide range of both contentious and non-contentious matters across the whole range of business sectors, from professional services and financial services to farming, doctors and dentists.

A large part of his work involves issues arising from the use of partnerships and LLPs in hedge fund, private equity and other financial services structures; in international commercial group structures; and as part of wealth planning strategies.

John has extensive experience of advising and drafting documentation in relation to professional service firms, including issues relating to restrictive covenants, team moves; retirements, expulsions; dissolutions, liability to third parties, indemnity insurance, international structuring, domestic and international mergers, LLP conversions, and regulatory matters.

Recent Cases

• Bluecrest Capital Management (UK) LLP v HMRC (2026) – Appearing for the Appellants in the Supreme Court on an appeal as to whether certain members of BlueCrest were to be treated as employees for tax purposes pursuant to the salaried member rules in the Income Tax (Trading and Other Income) Act 2005 (instructed by Slaughter & May).
• Holden v HMRC; HMRC v Boston Consulting Group UK LLP [2026] UKUT 00025 (TCC) – Appearing for the Appellant before the Tax Upper Tribunal on a case concerning various LLP tax issues (instructed by Freshfields).
• Grupo Mexico v Infund LLP [2019] EWCA Civ 1673 and [2018] EWHC 1306 (Ch) Carr J – Rectification of LLP register pursuant to s.1096 of the Companies Act 2006 (instructed by Cooke Young & Keidan LLP).
• Flanagan v Liontrust Investment Partners LLP [2017] EWCA Civ 985 Court of Appeal & [2015] EWHC 2171 (Ch) Henderson J – Unfair prejudice claim under Companies Act 2006; and applicability of the doctrine repudiatory breach to LLPs (instructed by Macfarlanes LLP).
• Campbell v Campbell [2018] EWCA Civ 80, [2017] EWHC 2747 (Ch), [2017] EWHC 182 (Ch), [2016] EWHC 2237 (Ch) & [2016] EWHC 1828 (Ch) – Dispute as to the extent of a jewellery partnership.
• Hosking v Marathon Asset Management Ltd [2016] EWHC 2148 (Ch) Newey J – Whether the profit share of a partner / member of an LLP is liable to be forfeited under the fiduciary remuneration forfeiture rule (instructed by Orrick).
• Bates van Winkelhof v Clyde & Co LLP [2014] 1 WLR 2047 Supreme Court – Acting for intervener in appeal concerning whistleblowing and worker status of LLP members (instructed by CM Murray LLP).
• Tiffin v Lester Aldridge (pro bono) [2012] 1 WLR 1887 Court of Appeal – Employment status of fixed share members of LLPs and meaning of section 4(4) of the Limited Liability Partnerships Act 2000.