• Academic qualifications: Law (L.L.B., Hons.), MSc (Oxon.), MSc (Oxon.)
• Professional qualifications: CTA (CIOT), BVC
• Recognised in ‘The Legal 500 UAE 2018’ for Arbitration and International Litigation (2018).
• Distinction in MSc Tax dissertation and Comparative Tax Systems (2016-2018).
• Pegasus Trust Scholarship – Paris (2014).
• Lincoln’s Inn – Euro Scholarship (2014).
• Lincoln’s Inn – Levitt Scholarship (2013).
• Member of the ‘Best Indirect Tax Consultancy Team’ – BLT Awards (2012).
• St Hugh’s College, University of Oxford – Travel and research Grant Award (2011).
• Mountbatten Scholarship (2009-2010). Awarded the Earl Mountbatten Award for ‘Global Vision’ (2010).
• Nominated for the Attorney-General’s Pro Bono Award (2009).

Pro Bono

• Advocate (25 for 25 Pro Bono Challenge Award, 2022).
• Chancery Litigant in Person’s Pro Bono Scheme (winner of the CLIPS Pro Bono Champions’ Award, 2021 and 2022).

Elected Committee Member

• CIOT’s International Tax sub-committee.
• CIOT’s London branch committee.
• Law Society’s International Tax sub-committee.
• Revenue Bar Association Subscriber.
• Bar Council’s Direct Access Panel committee.
• Lincoln’s Inn Bar Representation Committee (with a seat on two specialist sub-committees: Investment Committee and Finance & General Purposes Committee).

Academic

• Oxford Women in Law Advisory Board Member (University of Oxford).
• Highlights & Insights on European Taxation Board Member.
• Young ITA Advisory Board Member.

Professional Memberships: Lincoln’s Inn,  Denning Society, Chartered Institute of Taxation, Revenue Bar Association, IFA (UK branch), Women in IFA, ALBA, LCIA-YIAG, Chartered Institute of Arbitration, VAT Practitioners’ Group.

Practitioner Texts

• Chapter Editor, Gammie & DeSouza on Land Taxation: Land as a Capital Asset, Value Added Tax and Annual Tax on Enveloped Dwellings (LexisNexis, 2021-present).
• Contributing Author, Supperstone Goudie & Walker on Judicial Review: Mandatory, Prohibiting & Quashing Orders (LexisNexis Butterworths, 2017-present).
• (former) Assistant Editor, Parker’s on Election Law (LexisNexis Butterworths, 2017-2020).
• (former) Research Assistant, Competition Litigation: UK Practice and Procedure (Oxford University Press, 2017-18).

Research Papers & Publications (written, contributed to and/or assisted with):

• UK Branch Reporter, IFA Congress ‘Good faith in domestic and international tax law’ (2023 Cahier).
• GE Aircraft Engine Services v HMRC. Accounting for VAT on services given free of charge in the context of a UK business that had given vouchers to its staff to recognise merit (Highlights & Insights on European Taxation, March 2023).
• ‘Waking up and smelling the coffee – International Tax considerations in financial remedy applications’ (Financial Remedies Journal, October 2022).
• LexisNexis Case Analysis: The Quentin Skinner 2015 Settlement and others v HMRC (November 2022).
• UK Reporter, Vienna University International Tax Conference ‘Taxation & Mobility of Work’ (July 2022).
• Developments in UK Tax Law post-Brexit (British Tax Review special edition, 2022).
• The Role of a Tax Authority: There to Collect Tax? A Discussion of the ‘Revenue Rule’ and the Court of Appeal’s Decision in SKAT (FCTC Digest, April 2022).
• The Court of Appeal’s Decision in SKAT v Solo Capital Partners LLP and Others (Tax Journal, April 2022).
• ‘Tax Avoision’ – Where do we Draw the Line? (FCTC Digest, November 2021).
• To Deduct or Not Deduct, That is the Question… – A Consideration of the Court of Appeal’s Decision in Royal Opera House (FCTC Digest, October 2021).
• Wellcome Trust. Place of Supply of Investment Management Services (Highlights & Insights on European Taxation, September 2021).
• Wellcome Trust Lrd v Revenue & Customs Commissioners: To Reverse Charge or Not to Reverse Charge? (British Tax Review, July 2021).
• Clause 94, Finance Act: Extending Digital Record-Keeping for VAT Purposes to All Businesses (British Tax Review, June 2021).
• Stale or Simply Out of Date? A Consideration of HMRC’s Discovery Procedures (FCTC Digest, May 2021).
• ‘For Sale’: The Role that the Corporate Criminal Offence has to play in the Evolution of a Business (Tax Adviser, May 2021).
• IHT and Interest Free Loans Repayable on Demand – Wherein Lies the Gift? (FCTC Digest, April 2021).
• Volkerrail: Resolving the Tension in Non-Conforming Provisions? (British Tax Review, March 2021).
• Regular contributor to the Readers’ Forum (Taxation magazine) on a range of tax technical queries, including: residential property gains on covenant variations; clawback on income tax relief; mobile working and allowable expenses; Brexit reverse charge; VAT deregistration; input tax on motor racing expenses; VAT on EU software downloads; mixed supply issues; input tax and rent; VAT and sub-letting with an option to tax (February 2021-present).
• Women in Tax (Tax Adviser, January 2021).
• Stamp Duty Land Tax – Living with Section 75A (FCTC Digest, January 2021).
• The Devil is in the Detail: Unpacking the Judgment in Xstrata v Benxi Iron & Steel, Kluwer Arbitration Blog (2020).
• Impact of COVID-19 on Contractors and VAT in the UAE (2020).
• Uses of Bare Land and Taxation in the UAE, LexisNexis Butterworths Practice Note (2019).
• British Tax Review article, Section 52 Schedule 17 – VAT Treatment of Vouchers (2019, Issue 3).
• Tax and White Collar Crime, SPB Blog – various articles (2019).
• Contributing Author, Reinsurance Updates for the UK, WestLaw publication (2019-present).
• VAT in the GCC – ad hoc contributor to ‘Bloomberg News’ updates for VAT in the GCC region (2018-present).
• UAE VAT – various articles contributed to ‘LexisNexis Middle East News Updates’ (2018).
• ‘Do higher rates of inheritance tax result in a more just system?’ – MSc Tax thesis (2018).
• Assistant Editor, ‘Parker’s on Election Law’ – LexisNexis Butterworths (2017-present).
• VAT and Contractors: a Sticking Tax? (2018).
• VAT Attack? Should I be concerned? (2018).
• Contributing Author, ‘Supperstone & Goudie on Judicial Review’ – LexisNexis Butterworths (2017-present).
• Research Assistant, ‘Competition Litigation: UK Practice and Procedure’ – Oxford University Press (2017/18).
• Author, ‘Making way for the Metro Mayors – what can we expect?’ – LexisNexis (May 2017).
• ‘Putting the Lights Out’ – How can developers override private rights of light under s.237 of the Town & Country Planning Act 1990, New Law Journal (2015).
• ‘Oaths and Perjury in a Protestant Monarchy’, Revue International de Droit Comparé (2014).
• Commentary for LexisNexis on the Finance Act in respect of tax and planning (2015).
• Supranationalism of the British Courts & Forum Non Conveniens (2014).
• Fairness in the law (2013); Wolters Kluwers tax case summaries (2013).
• Intellectual Property Impact or Impasse? Impact of the development of IP law in India and the UK (2011).
• Private Rented Sector & Public Policy (2008).
• Impact of a Potential Bill of Rights on Parliamentary Sovereignty (2008).
• Legal Justifications of Copyright based on Economic, Social Moral Principles (2007).

• LexisNexis Tax & Legal Training Webinars (2024).
• Speaker, ‘Divorce & Tax case update’ – Legal Training Consultancy (July 2024).
• Speaker, High-Net-Worth Individuals Conference, ‘Domicile Cases & Recent Trends 2024’ (April 2024).
• Speaker, ‘Lessons from Atholl House’, The Construction Guild Conference (March 2024).
• Speaker, ‘IHT Case Law Update’ – The annual Legal Training Consultancy IHT Update Conference (October 2023-present).
• Speaker, ‘Taxation treatment of loans in offshore structures’ – School of International Financial Services 2023 Taxation Series (October 2023).
• Presenter, ‘UK Budget Update’ – LexisNexisPSL video series (March 2023).
• Speaker, ‘IFA Congress Chapter Reports’ – IFA UK branch (January 2023).
• Moderator, ‘Current Tax Disputes Trends Internationally’ – IFA UK branch (October 2022).
• Speaker, ‘Trust Registration and Failed PETs: Problems, Pitfalls and Criticisms’ – The Legal Consultancy IHT Tax Update Conference (November 2022).
• Speaker & Moderator, ‘Changes: Technology in disputes of the future’ – Future of Technology in Arbitration conference (September 2022).
• Speaker, ‘To register or not to register…? A whistle-stop tour through trust registration and failed PETs’ – CIOT London Branch Private Client Conference (September 2022).
• Speaker, ‘What HMRC can and cannot ask for in a domicile enquiry’ – The Legal Consultancy Dealing with HMRC Conference (July 2022).
• UK national rapporteur, ‘Vienna University: Social Mobility & Tax’ conference – Vienna University annual international tax conference (July 2022).
• Speaker & Panellist, ‘The Legal Framework: Purposes, Intended and Unintended Consequences, and Risks’ – VAT Fraud: Interdisciplinary Research on Tax Crimes in the EU conference (June 2022).
• Guest speaker, ‘New Tax Professionals: Researching a Tax Technical Query’ – ATT/CIOT & Tax Professionals Podcast (June 2022).
• Presenter & Moderator, ‘Shares & Share Options’ – The Legal Consultancy Private Client Conference (May 2022).
• Presenter, ‘VAT & Brexit’ – FCTC Oxford University annual lecture (April 2022).
• Speaker, ‘VAT Update & Recent Cases of Interest’ – The Legal Consultancy VAT Conference (April 2022).
• Presenter, ‘VAT on Property’ – FCTC Tanfield Lecture Series (March 2022).
• Panellist, ‘Women in Tax: Discussion with CIOT’ (March 2022).
• Speaker, ‘Intricacies of Investment Funds’ – London Tax Society (March 2022).
• Presenter, ‘University of Oxford: Careers in Tax’ (March 2022).
• Speaker, ‘CGT for Investors’ – The Legal Consultancy CGT Conference (November 2021).
• Presenter, ‘International Trusts Registration’ – FCTC Conference (November 2021).
• Panellist, ‘VAT Fraud: Interdisciplinary Research on Tax Crimes in the EU’ (September 2021).
• Presenter, ‘Wellcome Trust and the Reverse Charge mechanism’ – VAT Practitioners’ Group (August 2021).
• Presenter, ‘HMOs and VAT’ – VAT Practitioners’ Group (July 2021).
• Presenter, ‘Offshore Settlements: Is there a Concern?’ (April 2021).
• Lecturer, UAE VAT Law – DIFC Academy of Law (2018-present).
• Speaker, ITA-IEL-ICC Annual Conference (2020).
• Speaker, EANOVAT Conference (2019).
• Presenter, ‘ADR: Hot Topic or Hot Air?’ – annual Hardwicke Lecture (2019).
• Mooter (winning team), Annual V&E Moot (2019).
• Presenter, Recent Investor-State Arbitration Trends in the Middle East – Young ITA event (2018).
• Presenter, ‘Update on UK Tax Litigation and Appealing Notices’ (2018).
• Presenter, ‘Accelerated Payment Notices Seminar; COP9 Procedure; ADR as an alternative to litigating HMRC’ (2016 / 2018).
• Panellist, Young MENA Arbitrators – Dubai Arbitration Week (2017).
• Accelerated Payment Notices Seminar; COP9 Procedure; ADR as an alternative to litigating HMRC (2016/2017).
• Part 36 CPR updates; Judicial Review 101; Interpretation of Contract Terms; Procurement 101 (2016).
• Houses in Multiple Occupation; Social Media & Local Government; Anatomy of a Warranty Claim (2015).

Tax (and in particular, VAT)

• Advising a corporate entity on the SDLT and Corporate Tax implications of restructuring its property portfolio in the UK.
• Advising a large commercial developer on the taxation of dividends to its shareholders.
• Advising an ultra high net worth individual on the realization of pension fund lump sums from abroad.
• Advising an international firm on its VAT structuring across the Middle East, focusing on the UAE and Bahrain.
• Advising a large national bank in relation to the application of VAT to interchange fees for card transactions.
• Advising a large Japanese power entity based in an offshore jurisdiction, on the relevant VAT considerations to be taken into account, and what constitutes the provision of “services” and “supplies” in various cross-border arrangements.
• Assisting in advising a Cayman fund with respect to accounting for UAE VAT for services and management advice supplied out of, and into, the UAE.
• Various detailed reviews of contracts for numerous entities (in a variety of industries including construction, commercial, telecommunications, finance, health and education) in order to assist companies in bringing their contractual arrangements in line with the new UAE VAT law requirements. Further broad advice provided in connection with the other GCC countries and VAT.
• Advising a large corporate entity on all its VAT obligations and arrangements, prior to UAE VAT coming into force. Detailed consideration of various supply chain and set-up arrangements of temporary kiosks and permanent fixtures.
• Advising an international telecommunications company on the VAT implications of its leasing arrangements, with respect to property it owns as landlord.
• Advising a large investment entity on what constitutes an electronically supplied service for UAE VAT purposes.
• Advising an entity with respect to the exemptions available under the VAT law, and focusing in particular on the requirements for charitable exemptions.
• Advising a large corporate entity on its property arrangements and leases, and considering the VAT implications of single, mixed use and composite supplies.

Commercial Arbitration / Litigation

• Representing one of the largest creditors in a private equity dispute worth USD 300 million, across three arbitrations.
• Representing a private equity firm in a dispute concerning breach of contract claims amounting to USD 10 million.
• Representing a large Japanese media and telecoms entity in a dispute concerning breach of contract claims in a ICC arbitration.
• Representing a UK-Singaporean JV entity with regards to one of the largest healthcare projects in the Middle East, in a DAC arbitration.
• Representing a corporate family entity for an UHNW in a telecoms dispute before the DIFC Courts.
• Representing an arbitral institution in a dispute before the DIFC Courts (Arbitration Court) concerning procedural irregularity challenges.
• Representing a multi-million dollar luxury real estate development in a DIFC-LCIA arbitration with connected proceedings before the DIFC Courts, concerning breach of contract, delay and prolongation claims.
• Representing one of the largest US pharmaceutical claims adjudication entities in respect of a JV arrangement, in a DIFC-LCIA arbitration of c. US$100 million concerning tortious damages in respect of breach of JV arrangements and theft of IP. Assisted in drafting detailed advice for the client, along with witness statement interviews and managing the data room (excess of one million documents).  Drafted initial draft injunction application and worked closesly with senior counsel in preparing for hearings.
• Advising and representing a large real estate developer and property investor in connection with breach of contract and issues with title concerning c. AED 225 million worth of property before the DIFC Courts.
• Advising a large US pharmaceutical company on potential disputes arising with respect to: the consequences of terminating its distributor agreements in the UAE; employment/labour law disputes; anti-bribery and regulatory advice.
• Advising a multinational medical device and pharmaceutical company on its corporate governance and regulatory rules including providing detailed advice on the UK Bribery Act 2010 and UAE law; subsequently instructed on advising with several multi-million dollar contracts for negotiation with an agent registered with the Ministry of Economy.
• Representing the largest operator of commercial retail space in Saudi Arabia, with respect to a multi-million dollar DIFC-LCIA arbitration with parallel proceedings in the English High Court, concerning defective quality and delay of products. Drafted witness statements and advice notes on detailed aspects of the law with respect to both English and Saudi law.  Worked closely with counsel in finalizing various applications, court documents and pleadings, and also worked closely with colleagues in Saudi Arabia in order to apply relevant Saudi law provisions.
• Advising both the board of a national governing sports body, and its corresponding international regulator in respect of a dispute arising in connection with breach of contract and failure by the opposing party to execute its obligations under a series of complex contractual arrangements.
• Advising a large US corporation on potential litigation options with respect to issuing litigation proceedings locally versus in the US, as regards to breach of contract and tort claims.
• Assisting in a large-scale, highly sensitive internal investigation into a Fortune 500 company’s regulatory procedures, and advised on applicable laws and possible courses of action.
• Advising a large GCC investment entity on a variety of matters, including a potential dispute concerning complex financial arrangements and the consortium of investors; termination of large-scale contracts; and potential breaches of contract.

Reported Cases

• Revenue & Customs Commissioners v Payroll & Pension Services (PPS Umbrella Company) Ltd v Olabode [2024] EWHC 1861 (Ch)
• Hargreaves Property Holdings Ltd v Revenue & Customs Commissioners [2024] EWCA Civ 365
• The App Accounting Group Ltd and others v Revenue and Customs Commissioners [2024] UKFTT 100 (TC)
• Michelle McEnroe and Miranda Newman v HMRC [2023] UKUT 00255 (TCC)
• Hive Umbrella Ltd v HMRC [2023] UKFTT 753 (TCC)
• Hargreaves Property Holdings Limited v HMRC [2023] UKUT 120 (TCC) (Upper Tribunal)
• Skatteforvaltningen v Solo Capital Partners LLP & Others (Appeal Nos. A4/2021/0955, A4/2021/0955/Y, A4/2021/0956)
• Xu Liang Limited v HMRC (Appeal No. TC/2020/04093)
• Hargreaves Property Holdings Limited v HMRC [2021] UKFTT 390 (TC)
• (1) Jack George Yerou; (2) Panayiota Yerou v HMRC [2022] UKFTT 79 (TC)
• Mr Leonard Ogilvy v HSBC Bank PLC
• Robert Perlman v HMRC [2021] UKFTT 219 (TC)
• YB v. Islington LBC [2015] EWCOP 79.
• Lisle-Mainwaring v. Kensington and Chelsea RLBC [2015] EWHC 1814 (Admin); [2015] EWHC 2105 (Admin).
• Tower Hamlets LBC v. Bromley LBC [2015] EWHC 1954 (Ch).
• Erlam and others v. Rahman and The Returning Officer for the London Borough of Tower Hamlets [2015] EWHC 1215 (Q.B.).
• (on the application of Eliterank Ltd) v. Kensington and Chelsea RLBC [2015] EWHC 220 (Admin).
• Peak Hotels and Resorts Limited v Tarek Investments Limited, Peak Hotels and Resorts Group Limited, Sherway Group Limited [2014] EWHC 2315 (Ch)

‘Dilpreet is commercially astute, extremely responsive, dependable and – it almost goes without saying – highly knowledgeable, experienced and capable in her field.’

(Legal 500, 2023)

‘An excellent all-rounder in the tax field.’

(Legal 500, 2024)

Ms Dhanoa practices as a barrister as a member of Field Court Tax Chambers and offers her services to clients subject to and in accordance with the Code of Conduct of the Bar. VAT Registration Number GB 301 364 744

The following are invited to contact Ms Dhanoa on dd@fieldtax.com or the practice managers at Field Court Tax Chambers on 020 3693 3700 or e-mail st@fieldtax.com or mb@feildtax.com for a quote for Ms Dhanoa’s services:

• Solicitors or other practising lawyers;
• Licensed Access clients, who may either hold a licence issued by the Bar Standards Board, or be a member of a professional body which has been recognised by the Bar Standards Board; and
• Members of the public who wish to instruct a barrister under the Public Access scheme.

We will provide you with a quote as soon as possible. We always aim to set out quotes clearly, but if you receive your quote and there is something you do not understand, please contact us.

Fees
Ms Dhanoa most often charges a fixed fee, but occasionally she will also undertake work based upon an hourly rate.  For more information, please contact the practice managers at Field Court Tax Chambers on 020 3693 3700 or e-mail st@fieldtax.com or mb@feildtax.com.

Timescale
Timescales may vary depending on factors such as Ms Dhanoa’s availability, the type and complexity of the work, the need for additional information or documents, the other side’s approach and court waiting times.

Public Access
Ms Dhanoa is authorised for direct access work and accepts instructions from members of the public on a case-by-case basis.  If you are a member of the public, you are strongly encouraged to review the Bar Standards Board’s Public Access Guidance for Lay Clients HERE. This will help you to understand how the Public Access scheme works and explains how you can use it to instruct barristers directly.

Regulatory and Complaints Information
Ms Dhanoa is regulated by the Bar Standards Board. You can search the Barristers’ Register on the Bar Standards Board’s website: www.barstandardsboard.org.uk/regulatory-requirements/the-barristers’-register/. This shows (1) whether a barrister has a current practising certificate, and (2) whether a barrister has any disciplinary findings, which are published on the Bar Standards Board’s website in accordance with their policy. Alternatively, you can contact the Bar Standards Board on 020 7611 1444 to ask about this (or e-mail ContactUs@BarStandardsBoard.org.uk).

Our aim is to give you a good service at all times.  However, if you have a complaint you are invited to let us know as soon as possible by contacting the practice manager either in writing or by telephone.  If a complaint cannot be resolved informally by discussion with the practice manager, a professional or lay client is at liberty to make a formal complaint to the practice manager who will within 28 days and after discussion with the Head of Chambers send a reply.  If the client is not satisfied with the reply, he or she may take his or her complaint to the Legal Ombudsman (LeO) – the independent body which can help you if you have complained to your lawyer and are not happy with their response.

You can write to the Legal Ombudsman (LeO) at:

Legal Ombudsman
PO Box 6806
Wolverhampton WV1 9WJ
Telephone number: 0300 555 0333
Email: enquiries@legalombudsman.org.uk

More information about LeO is available on their website: www.legalombudsman.org.uk

You must complain to LeO either within six years of your barrister’s actions/failures to act or no later than three years after you should reasonably have known there were grounds to complain.

You must also complain to LeO within six months of receiving your barrister’s final response to your complaint.

You can also search the decision data on LeO’s website: www.legalombudsman.org.uk/raising-standards/data-and-decisions/#ombudsmandecision-data. This shows providers which received an ombudsman’s decision in the previous 12 months, and whether LeO required the provider to give the consumer a remedy. Alternatively, you can contact LeO on 0300 555 0333 to ask about this (or e-mail enquiries@legalombudsman.org.uk).

Barrister Privacy Notice – Dilpreet K Dhanoa – 10th July 2024