Absolutely first-rate Legal 500
Imran Afzal KC
Call 2008, Silk 2025
Imran read Law at Oxford University as an undergraduate and postgraduate, coming top of the university on both occasions. He studied tax as part of both his BA and BCL degrees, winning prizes in all the tax exams he sat. In 2014 he founded Field Court Tax Chambers with three colleagues, having previously practised in another set of tax chambers.
He has a broad practice, and has been involved in a range of domestic and international matters, acting for companies, individuals and tax authorities. In addition to advisory work he is regularly involved in litigation. Indeed, he first made oral submissions, shortly after commencing practice, before the Privy Council in Mauritius. In 2012 he was appointed to the Attorney-General’s C Panel, in 2017 to the B Panel, and in 2022 to the A Panel.
Imran is often instructed in high-profile and high-value matters. By way of example, he has acted for:
- Arron Banks in relation to whether the unavailability of tax relief for donations to UKIP constituted a breach of human rights and/or EU law;
- Gallaher Ltd (part of the Japan Tobacco group) in relation to whether an “exit tax” on cross-border transfers of assets (for consideration in excess of £2 billion) was a breach of EU law;
- the Mauritius Revenue Authority in a transfer pricing matter where the sums at stake exceeded $100 million; and
- for HMRC in the Icebreaker and Ingenious cases.
Imran won Tax Junior of the Year in The Legal 500 Bar Awards 2022 and in Chambers UK Bar Awards 2024.
MERTON COLLEGE, OXFORD UNIVERSITY (2003-07)
MA Jurisprudence (2003-06): First (Class Rank: 1st in the university)
- Only student with first class marks in all nine Finals papers
- Martin Wronker Prize for best performance in Finals in the university
- Top Gibbs Prize for best overall performance in Contract, Tort, Trusts and Land Law in Finals
- 3 Verulam Buildings Prize for best performance in Commercial Law in Finals
- McGrigors Prize for best performance in Taxation Law in Finals
- Norton Rose Prize for best performance in College in Law Mods
- Various College Prizes
BCL (2006-07): Distinction (Class Rank: 1st in the university)
- Awarded a scholarship by the Arts & Humanities Research Council
- Highest marks in all four papers (all first class)
- Vinerian Scholarship for best performance in the university
- Gray’s Inn Tax Chambers Prize for best performance in Personal Taxation
- KPMG Prize for best performance in Corporate & Business Taxation
- Allen & Overy Prize for best performance in Corporate Insolvency Law
- Book Prize from Merton College
BPP LAW SCHOOL, LONDON (2007-08)
Bar Vocational Course: Outstanding
- Awarded Mansfield Scholarship, Hardwicke Scholarship, Buchanan Prize and Megarry Scholarship (for pupillage) by Lincoln’s Inn
Revenue Bar Association
Imran S Afzal’s cases include:
Paul Hunt and others v HMRC TC.2022.11170 – First-tier Tribunal (Tax Chamber)
Avago Technologies Trading Ltd v Director-General, Mauritius Revenue Authority – Assessment Review Committee
Osmond & Allen v HMRC [2024] UKFTT 00378 (TC) – First-tier Tribunal (Tax Chamber)
Robin Houldsworth v HMRC [2024] UKFTT 00224 – First-tier Tribunal (Tax Chamber)
Stolkin, Stolkin & Clements v HMRC [2024] UKFTT 00160 – First-tier Tribunal (Tax Chamber)
HMRC v Fisher and another [2023] UKSC 44 – Supreme Court
Parker Hannifin (GB) Ltd v HMRC [2023] UKFTT 00971 – First-tier Tribunal (Tax Chamber)
Blue Lagoon Beach Hotel & Co Ltd v ARC Mauritius [2023] UKPC 24 – Privy Council
Gala Film Partners LLP v Revenue and Customs Commissioners [2023] UKFTT 00699 (TC) – First-tier Tribunal (Tax Chamber)
Muller UK & Ireland Group LLP & ors v HMRC [2023] UKFTT 00221 – First-tier Tribunal (Tax Chamber)
Anderson v PricewaterhouseCoopers TC 2022 00110 – First-tier Tribunal (Tax Chamber)
Christian Peter Candy v HMRC [2022] EWCA Civ 1447 – Court of Appeal
Cumming-Bruce v HMRC [2022] UKUT 233 (TC) – Upper Tribunal
Walewski v HMRC [2021] UKUT 133 (TC) – Upper Tribunal
Ingenious Games LLP and others v HMRC [2021] EWCA Civ 1180 – Court of Appeal
IM Group Ltd v HMRC [2021] UKFTT 82 (TC) – First-tier Tribunal (Tax Chamber)
Arron Banks v The Commissioners for Her Majesty’s Revenue and Customs [2021] EWCA Civ 1439 – Court of Appeal
Gallaher Limited v. The Commissioners for Her Majesty’s Revenue and Customs [2020] UKUT 354 (TCC) – Upper Tribunal
Irish Bank Resolution Corporation Ltd (in special liquidation) and another v HMRC [2020] EWCA Civ 1128 – Court of Appeal
Walewski v HMRC [2020] UKFTT 58 (TC) – First-tier Tribunal (Tax Chamber)
Arron Banks v HMRC [2020] UKUT 0101 (TCC) – Upper Tribunal
Avago Technologies Trading Ltd v Director General, Mauritius Revenue Authority – Assessment Review Committee, Mauritius – decision to follow
The Medical Defence Union Ltd v HMRC [2020] UKFTT 227 (TC) – First-tier Tribunal (Tax Chamber)
Gallaher Ltd v HMRC [2019] UKFTT 207 (TC) – First-tier Tribunal (Tax Chamber)
Ingenious Games LLP and others v HMRC [2019] UKUT 226 (TCC) – Upper Tribunal
McCabe v HMRC [2019] UKFTT 317 (TC) – First-tier Tribunal (Tax Chamber)
Grint v HMRC [2019] UKUT 28 (TCC) – Upper Tribunal
Mackay v HMRC [2018] UKUT 378 (TCC) – Upper Tribunal (Tax Chamber)
Irish Bank Resolution Corporation Ltd (in special liquidation) and another v HMRC [2019] UKUT 0277 (TCC) – Upper Tribunal
Arron Banks v HMRC [2018] UKFTT 617 (TC) – First-tier Tribunal (Tax Chamber)
Rajesh Gill v HMRC [2018] UKFTT 245 (TC) – First-tier Tribunal (Tax Chamber)
Littlewoods Ltd and others v Revenue and Customs Commissioners [2017] UKSC 70 – Supreme Court
Rajesh Gill v HMRC [2017] UKFTT 0597 (TC) – First-tier Tribunal (Tax Chamber)
Clavis Liberty Fund 1 LP (acting through Cowen) v HMRC [2017] UKUT 0418 (TCC) – Upper Tribunal
Seven Individuals v HMRC (Icebreaker litigation) [2017] UKUT 0132 (TCC) – Upper Tribunal
Irish Bank Resolution Corporation Ltd (in special liquidation) and another v HMRC [2017] UKFTT 0702 (TC) – First-tier Tribunal (Tax Chamber)
Grove Park Development Ltd v Mauritius Revenue Authority and another [2017] UKPC 4 – Privy Council
HMRC v Root2Tax Limited and another [2017] UKFTT 0696 (TC) – First-tier Tribunal (Tax Chamber)
Anthony Mackay v HMRC [2017] UKFTT 0441 (TC) – First-tier Tribunal (Tax Chamber)
Ingenious Games LLP and others v HMRC [2017] UKFTT 0429 (TC) – First-tier Tribunal (Tax Chamber)
Ingenious Games LLP and others v HMRC [2016] UKFTT 0521 (TC) – First-tier Tribunal (Tax Chamber)
Rupert Grint v HMRC [2016] UKFTT 0537 (TC) – First-tier Tribunal (Tax Chamber)
Shophold (Mauritius) Ltd v The Assessment Review Committee and another [2016] UKPC 12 – Privy Council
Clavis Liberty 1 LP (acting through Mr D J Cowen) TC05028 – First-tier Tribunal (Tax Chamber)
Healey v Revenue and Customs Commissioners [2015] UKUT 140 (TCC) – Upper Tribunal
Savva and others v Revenue and Customs Commissioners [2015] UKUT 141 (TCC) – Upper Tribunal
Littlewoods Ltd and others v Revenue and Customs Commissioners [2015] EWCA Civ 515 – EWCA Civ 515 – Court of Appeal
Ingenious Games LLP and others v HMRC [2015] UKUT 105 (TCC) – Upper Tribunal
Emblaze Mobility Solutions Ltd v HMRC [2014] UKFTT 0679 (TC)– First-tier Tribunal (Tax Chamber)
Littlewoods Retail Ltd & Others v HMRC [2014] EWHC 868 (Ch)– High Court
Malcolm Healey v HMRC [2013] UKFTT 176 (TC) – First-tier Tribunal (Tax Chamber)
Acornwood LLP & Others v HMRC [2014] UKFTT 416 (TC) (“Icebreaker” litigation) – First-tier Tribunal (Tax Chamber)
National Bank of Kuwait (International) Plc v HMRC [2012] UKFTT 345 (TC – First-tier Tribunal (Tax Chamber)
Blumenthal v HMRC [2012] UKFTT 497 (TC)– First-tier Tribunal (Tax Chamber)
Sharon Investments Ltd v HMRC [2011] UKPC 34 – Privy Council
Mark Higgins Rallying v HMRC [2011] UKFTT 340 (TC) (20 May 2011)– First-tier Tribunal (Tax Chamber)
Littlewoods Retail Ltd & Others v HMRC [2010] EWHC 2771 (Ch) – High Court
Littlewoods Retail Ltd & Others v HMRC [2010] EWHC 1071 (Ch) – High Court
Mirbel & Others v The State of Maritius & Others [2010] UKPC 16 – Privy Council
Hurnam v Bholah [2010] UKPC 12 – The State of Mauritius intervening – Privy Council
Imran usually charges for work on a fixed fee or hourly rate basis. Occasionally Imran may charge on the basis of a daily rate (that will typically be the case if Imran is required to go abroad). Professional and licensed access clients may contact either Imran directly (ia@fieldtax.com), or one of the Practice Managers (chambers@fieldtax.com), to obtain a quotation for legal services. Additional contact details can be found on the Contact page.
If requested, Imran is happy to provide you with an indication of how long a particular piece of work is likely to take. If you have a particular deadline Imran can let you know in advance whether that is feasible. He will always endeavour to meet a client’s timescale, but his ability to do so will depend on the amount of work involved and his pre-existing commitments (in particular if he is involved in tribunal/court proceedings).
Imran wants to give you the best possible service. However, if at any point you become unhappy or concerned about the service provided to you, then you should inform us as soon as possible. Details of our complaints procedure, together with details about making complaints to the Legal Ombudsman, can be found here.
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VAT number: 976 1603 02