CHAMBERS & PARTNERS – 2020
RANKED ALSO IN CHAMBERS GLOBAL GUIDE AND HIGH NET WORTH GUIDE
Respected set providing litigation and advisory services in relation to a wide array of tax issues. Members act for and against the taxpayer in cases involving domicile, transfer of assets abroad and double taxation treaties, among others. Recent cases include Ingenious Games LLP and Others v. HMRC, which concerned a major film finance scheme, and Andrew Davies & Others v. HMRC, which related to the application of transfer of assets abroad rules in the context of pensions.
“The set is excellent; the clerks are polite, efficient and extremely helpful.” “They are efficient and easy to get on with.” Marie Burke is the practice manager.
Philip Baker QC
Has a particular focus on international and EU tax law, and expertise in corporate and private client matters. He is well versed in tax matters concerning the European Convention on Human Rights and often acts in cases before the ECJ.
Strengths: “A go-to counsel on international matters, especially those with cross-border and double tax treaty issues. He is authoritative, extremely well informed and highly recommended.”
Recent work: Acted for the Revenue in BAT Industries plc v. HMRC, which concerned the 45% rate of corporation tax on restitution interest.
Patrick Way QC
Maintains a strong practice in tax litigation and advisory work for taxpayers and HMRC. He regularly advises on high-value tax disputes involving matters such as the transfer of assets abroad rules and residence issues. Way has experience of acting at all levels of the tax tribunal and court appellate system.
Strengths: “Provides authoritative and clear advice.” “He’s very sensible and calm, and never gets flustered no matter how fraught the situation.”
Recent work: Acted for the taxpayer in Ardmore Construction Ltd v. HMRC, an important case concerning the source of interest.
Sought after for his depth of experience in tax advisory work. He regularly advises large corporations and is experienced in dealing with a great variety of cases, including those concerning property transactions, offshore issues and VAT.
Strengths: “He does a lot of planning work around foreign domiciliaries and is extremely good at it.”
Has an established reputation for his handling of a range of domestic and international tax matters including those relating to double tax treaties and transfer pricing. He represents a wide array of clients including tax authorities, companies and private clients, and acts in both contentious and non-contentious issues.
Strengths: “An exceptionally bright junior who is very hard-working and can be trusted to really get involved in the detail of a case.”
Recent work: Acted for the Revenue in Ingenious Games LLP and Others v. HMRC, which related to a large film finance scheme.
Barristers at Field Court Tax Chambers act for tax authorities and wealthy individuals, including celebrities, in high-profile and high-value cases in both the UK courts and overseas. They regularly advise on residence and domicile issues and are experts on trusts and other structures, both domestic and international in nature. They have recently handled cases concerning property taxes, family investment companies and film finance schemes.
“The clerks in Field Court are excellent. They manage their counsel’s diaries particularly well, and provide a joined-up service.” Marie Burke is the practice manager.
Philip Baker QC
Noted for his exceptional depth of expertise in international and cross-border tax matters, he has a particular strength in double taxation treaties. He is highly sought after by private individuals and regularly acts on tax cases before the CJEU.
Strengths: “Extremely pragmatic.” “Well prepared and user-friendly.”
Patrick Way QC
Highly sought after by high net worth private individuals for the most high-value and complex tax matters. He is also frequently instructed by HMRC, and has a particular strength in advisory matters. Way was previously a partner at two London law firms.
Strengths: “Very sensible and clam; he’s never flustered no matter what the situation.” “The consummate lawyer,” he is “very reassuring to clients.”
Recent work: Instructed in Tony Mackay v HMRC, a case involving a dispute as to the ordinary residence status of the individual.
A deeply respected junior whose tax practice encompasses property, VAT and offshore matters. He is an exceptional choice of counsel for trusts taxation work.
Strengths: “A man with a fine mind full of legal knowledge. He can instantly recall the dustiest of ta cases.”
In demand from both HMRC and taxpayers for the most high-profile and complex matters. Afzal is a particularly fine choice of counsel for tax scheme litigation and questions of residence and domicile. He is well known among private client tax specialists for his work on the ‘Icebreaker’ partnership scheme litigation, where he acted on behalf of the Revenue.
Strengths: “Extremely helpful and professional, he is patient and takes time to make sure that you understand the process and the arguments. His work is very detailed, well researched and extremely thorough.” “An exceptionally bright junior who is very hard-working and can be trusted to really get involved in the detail.”
Recent work: Acted for the taxpayer in Arron Banks v HMRC, a case concerning whether the absence of tax relief for donations to UKIP was a breach of human rights and/or a breach of European law.
Tax: The Bar – Australia
David Bloom QC of New Chambers is one of the most pre-eminent tax barristers in the country. “If you’re after a silk, the best tax silk in the country is still David Bloom,” explains one market commentator, elaborating that “he’s still heavily involved in tax disputes and he’s had many, many decades of experience.”
LEGAL 500 2020
‘Field Court Tax Chambers has expertise in private and corporate tax matters. Clients include governments, tax authorities, multinational corporations, charities and celebrities. Practice manager Marie Burke and assistant practice manager Stephanie Talbot are the names to note’. Offices in: London
Field Court Tax Chambers (Chambers Of Patrick C Soares) has been recommended in the following 2 practice areas:
– Private client – personal tax – Private client – personal tax – Leading sets
– Tax – corporate and VAT – Tax – corporate – Leading sets
Private client – personal tax
Field Court Tax Chambers advises governments, multinational enterprises, wealthy individuals, charities, celebrities, tax authorities and businesses across the world on all areas of UK tax law. Other areas of expertise include advising on double taxation and tax-related human rights law.
Patrick Soares – ‘A well-respected junior.’
Patrick Way QC recently advised on a dispute in Tony Mackay v HMRC about the ordinary residence status of an individual. ‘A very efficient silk’
Imran Afzal – ‘A clever junior of note.’
Tax: corporate and VAT
Field Court Tax Chambers is ‘a very user-friendly set, that has a strong advisory practice.’ Members have particular expertise in double taxation and tax-related human rights law while head of chambers Patrick Soares specialises in the structuring of major land transactions in the UK and in offshore structures. On the contentious front, international tax expert Philip Baker QC regularly appears before domestic and foreign courts, with recent cases in Mauritius and Singapore; he acted for the Revenue in BAT Industries plc v HMRC, a case regarding tax on compound interest.
Patrick Soares – ‘An exceptional tax barrister.’
Patrick Way QC – ‘Provides detailed comprehensive written opinions in a clear and readily understood style.’
Philip Baker QC – ‘He rates highly for corporate tax issues.’
Imran Afzal – ‘His intelligence and knowledge of UK tax matters is demonstrated on each engagement.’
Peter Vaines – ‘He is a legend in the field of residence and domicile. ’