Field Court Tax Chambers


Below you can find articles written by members of chambers.

Below is a list of articles that have appeared in various publications:

2016 – EC Tax Review Vol 2016/5-6 (published by Kluwer Law International BV) – BEPS Action 16: The Taxpayers’ Right to an Effective Legal Remedy Under European Law in Cross-Border Situations

2015 – January – Journal of International Taxation – BEPS Appraisal – Interview with Philip Baker QC

2014 – India Tax Insights, July-September issue (published by Ernst & Young) – Tracing the Colonial Roots of the Anti-avoidance Provisions in India

2009 – 8 October – Tax Adviser (CIOT) – What Governments do to People and How to Restrict It

2008 – 22 August, Issue 83 – International Fiscal Services – Taxation and Human Rights

2005 – 1 July – International Tax Review (published by Euromoney plc) – Why is it time for a European Tax Tribunal?

2001 – EC Tax Journal, Vol.4, Issue 3, 203-223 (published by Key Haven Publications Ltd) – A summary of tha acquis communautaire on direct taxation

2000 - first published in GITC Review - Avoidance, Evasion and Mitigation

1999 – Taxation Practitioner – ICI v Colmer Considered

Philip Baker has also contributed to many books on a variety of subjects in the area of taxation. Some of these contributions appear below

2019 - Current Tax Treaty Issues (published by IBFD) - Some Thoughts on Jurisdiction and Nexus

2018 – Landmark Cases in Revenue Law (published by Hart Publishing, edited by John Snape and Dominic de Cogan) – The Commerzbank Litigation (1990) – UK Lw, Tax Treaty Law and EU Law

2015 – Series on International Tax Law – ECJ Recent Developments in Direct Taxation 2014 (Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer and Alfred Storck, eds. published by Linde)

UK Cases

2014 – Series on International Tax Law – Tax Treaty Case Law Around the Globe 2014 (Michael Lang, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren and Daniël S. Smith, eds. published by Linde)

United Kingdom – Michael Macklin v Commissioners for Her Majesty’s Revenue and Customs

2014 – Series on International Tax Law -Dependent Agents as Permanent Establishments (Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck eds. published by Linde)

Dependent Agents as Permanent Establishments

2014 – Tax Aspects of Research and Development Within the European Union (Wlodzimierz Nykiel and Adam Zalasinski, eds. published by Lex)

CFC Aspects of International Property

2014 – Tax Experts Guide (published by Euromoney Institutional Investor plc)

UK Tax Developments 2013-2014

2013 – United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (published by UN)

Improper Use of Tax Treaties Tax Avoidance and Tax Evasion

2013 – Series on International Tax Law – Tax Treaty Case Law Around the Globe 2013 (Michael Lang, ed. published by Linde)

UK – Yates v Revenue and Customs Commissioners and Weiser v Revenue and Customs Commissioners

2013 – Series on International Tax Law – ECJ Recent Developments in Direct Taxation 2012 (Michael Lang,Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, eds. published by Linde)

UK – The FII Glo (II) and FII Glo (III) Cases

2012-2013 – Taxation of Foreign Profits 2012-2013 (Philip Baker, Gen. Ed. published by LexisNexis)

Bi-lateral Tax Treaty Issues and the OECD Background to Branch Exemption and the Post 2012 CFC Provisions

2012 – Taxation of Intercompany Dividends Under Tax Treaties and EU Law (Guglielmo Maisto, Ed. published by IBFD)

The Meaning of Beneficial Ownership as Applied to Dividends Under the OECD Model Tax Convention

2010 – Residence of Individuals Under Tax Treaties and EC Law (Guglielmo Maisto, Ed. published by IBFD)

The Expression Centre of Vital Interests in Article 4(2) OECD Model Convention

2009-2010 – Taxation of Foreign Profits 2009/2010 (Philip Baker, Gen. Ed. published by LexisNexis)

Bi-lateral Tax Treaty Issues

2008 – Taxation Protection. Tax Policy – Papers of a Conference in Lodz, Poland on 9-10 May 2008 (The Centre for Tax Documentation and Studies)

Taxpayers’ Charter and a Taxpayers’ Charter for Europe

2008 – Comparative Perspectives on Revenue Law – Essays in Honour of John Tiley (Avery Jones, Harris, Oliver, eds. published by University of Cambridge)

Taxation Human Rights and the Family

2008 – A Common Consolidated Corporate Tax Base for Europe (Schön, Schreiber, Speng, eds. published by Springer Science and Business Media)

Some Brief Comments on the CCCTB and Dispute Resolution

2006 – International Fiscal Association; Cahiers de Droit Fiscal International – General Report (jointly with Richard Collier)

Attribution of Profits to Permanent Establishments

2002 – International Fiscal Association; Cahiers de Droit Fiscal International – UK Branch Report

Transfers of residence by Individuals – UK Branch report

1999-2000 – Taxline Tax Review (eds. Tim Good and Anita Monteith)

The Current State of Direct Tax Harmonisation in the European Union

1999 – The Principle of Equality in European Taxation (Gerard Meussen, ed. published by Kluwer)

The Equality Principles in United Kingdom Taxation Law

1999 – Revue International de Droit Economique

La Perception de la Concurrence Fiscale Deloyale par les Authorites Anglaises

1998 – The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (Peter Essers, ed. published by Kluwer)

The UK’s Network of DTCs and the Relevance of Limitation of Benefit Provisions

The following article appears in the New Law Journal, which is published by LexisNexis:

15 July 2016 – Taxing matters

The following article appear in Tax Adviser, the Journal of the Chartered Institute of Taxation

August 2015 – Statutory Residence Test

The following articles appear in the Tax Journal, which is published by LexisNexis:

27 May 2022 - Expenses - the wholly and exclusively test

4 February 2022 - Carter - discovery assessments and HMRC awareness

2 July 2021 - Capital allowancese - plant or premises

4 June 2021 - Benefits in kind and motor cars

5 February 2021 - Private residence relief - what is a residence

4 September 2020 - Actual or notional transactions

5 June 2020 - Lockdown reading

1 May 2020 - Waiving remuneration

3 April 2020 - UK Residence - Exceptional Days

6 March 2020 - Transactions in securities - the motive test

13 December 2019 - CGT and the date of acquisition

1 November 2019 - Reliance on HMRC manuals

4 October 2019 - Sale of goodwill

6 September 2019 - IR35 - an unsatisfactory trend

19 July 2019 - Purposive interpretations

7 June 2019 - Non-residents CGT returns

10 May 2019 - Vans - benefits in kind

12 April 2019 - Professional goodwill

1 March 2019 - Generally accepted accounting practice

9 November 2018 - Davies and tax treaty protection

6 July 2018 - IHT business property relief

1 June 2018 - Penalties and reasonable excuses

13 April 2018 - Personal service companies

2 March 2018 - IHT - enveloped UK residential property

2 February 2018 - Non-residents CGT returns

3 November 2017 - McQuillan and ordinary share capital

6 October 2017 - Vigne and IHT business property relief

7 July 2017 - Clark and discovery assessments

2 June 2017 - Kaczmarczyk - penalties for failure to file return

21 April 2017 - Leadley - claims by executors

24 February 2017 - Reasonable excuse and insufficiency of funds

13 January 2017 – Draft Finance Bill 2017 – private client points

11 November 2016 - The remittance basis and non-doms

7 October 2016 - Non-doms and UK residential property

5 August 2016 - Security for PAYE

8 July 2016 - Discovery assessments

27 May 2016 – One Minute With Peter Vaines

6 May 2016 - Purposive construction and restricted securities

4 March 2016 - Accelerated payment notices

5 February 2016 – The additional charge to SDLT

15 January 2016 – Ardmore and UK source income

11 September 2015 – Discovery Assessments

The article below appears in Taxation Magazine which is published by Tolley

1 July 2021 - A gentle nudge