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.
Field Court Tax Chambers is described by peers as ”a very nice chambers” and ”a great set for this work.” Barristers at the set assist wealthy individuals and tax authorities with UK tax law, double tax treaties and tax-related human rights law matters.
“The clerking is excellent and the best I have ever seen. They are responsive, prompt and they ask sensible questions,” reports a source, adding: “Practice managers Stephanie Talbot and Marie Burke are both excellent.”
Philip Baker QC
An international tax expert, particularly in double taxation treaties. He regularly acts on tax cases before the CJEU.
Strengths: “He is an excellent private client silk.” “He is very ambidextrous between all tax areas and is very well respected by HMRC. He has an incredibly encyclopaedic knowledge of tax, he thinks outside of the box and he has gravitas.”
Patrick Way QC
Represents the Revenue, as well as wealthy and well-known private clients, in complex, high-value tax litigation. He also has an active advisory practice and was previously a partner at two London law firms.
Strengths: “He is an excellent strategist and a technician who can pull out the most complex point and put it in a simple way. He is also extraordinarily good at the client-facing side of things and he can deliver sensitive things to the client in the right way.”
Recent work: Represented the taxpayer in Glyn v HMRC, a widely reported and important residence case.
Advises on all aspects of tax law, with particular expertise in property transaction structuring, offshore trusts and VAT. Well known for his lectures and seminars on property and trust taxation.
Strengths: “Very intellectually clever.” “Hugely knowledgeable.”
Best known among private client tax specialists for his work on the ‘Icebreaker’ partnership scheme litigation, where he acted on behalf of the Revenue. He also has a strong taxpayer-side practice on residence and domicile matters, and on tax scheme litigation.
Strengths: “He’s excellent to work with.” “He is undoubtedly very clever.”
Recent work: Represented a taxpayer against HMRC in a case concerning whether or not particular documents constitute accounts and whether or not an accounting date was changed successfully for tax purposes.
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 2018
‘Highly regarded’ Field Court Tax Chambers has expertise in private and corporate tax matters, both contentious and non-contentious. Members have appeared not only in the UK courts, but also in the European Court of Justice, the Privy Council and other courts overseas. Clients have included governments, tax authorities, multinational corporations, charities and celebrities. Practice managers Marie Burke and Stephanie Talbot are described as ‘helpful, prompt and efficient’. 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
Members of Field Court Tax Chambers are ‘highly spoken of’ and are skilled at tax litigation and international advisory work.
Patrick Way QC acted for the taxpayer in Tony Mackay v HMRC, a major case about the ordinary residence status of an individual. ‘He is very efficient and approachable.’
Patrick Soares – ‘He is a well-regarded junior.’
Imran Afzal – ‘A strategic thinker.’
Tax: corporate and VAT
Field Court Tax Chambers is a specialist tax set, members of which are regularly instructed by governments, multinational enterprises, wealthy individuals, charities, celebrities and tax authorities. Niche areas of expertise include double taxation and tax-related human rights law. Co-founder Patrick Way QC has expansive UK court experience and has also appeared before the Privy Council. Imran Afzal successfully represented the revenue before the Supreme Court in Littlewoods Ltd and others v HMRC in a case revolving around the availability of compound interest where taxpayers have overpaid.
Patrick Way QC – ‘He is efficient and very approachable.’
Philip Baker QC – ‘He is an expert in international taxation matters.’
Imran Afzal – ‘An experienced tax advisor and litigator.’