Field Court Tax Chambers

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highly creative, always pragmatic
Instructing Accountant – International Firm

Katherine Bullock

Call: 1988

Katherine advises on all areas of private client and corporate taxation, with a focus on business owning families, both domestic and international. Her practical experience and technical depth mean that she is uniquely placed to assist in resolving disputes and to develop compelling solutions. 

Recent advice includes structuring for entrepreneurs’ relief and business property relief, incorporation of property partnerships and the hybrid entity rules.  She has a particular interest in the taxation of land.

Prior to practice, she was a senior tax partner with two Big 4 Professional services firms.  Katherine accepts instructions via Public Access.

Obtained her law degree from St John’s College, Cambridge
Called to the Bar in 1988

Tax Partner (PricewaterhouseCoopers LLP) and also UK Head of Private Client.  During this period, Katherine led the largest private client practice in the UK (2006 – 2015).

Tax Partner (Ernst & Young LLP) and also head of Europe, Middle East, India & Africa Private Client and UK Head of Family Business (2015 – 2018). 

Over this period, Katherine achieved Citywealth Magic Circle Best Accountancy Firm of the Year Award 2013 & 2015, STEP Accounting Team of the Year 2017 & 2018 and Tolley’s Taxation Awards Best Private Client Team 2018.

She was recognised as one of Private Client Practitioner’s ’50 Most Influential Private Client Advisers’ in 2013, 2014 and 2018 and as one of Spear’s 500 and Top 50 Tax Advisers in 2018.

Katherine returned to practice at the Bar at Field Court Tax Chambers in 2018.

Katherine is a member of:

  • Chartered Institute of Taxation
  • Society of Trust & Estate Practitioners
  • Chartered Institute for Securities & Investment
  • Family Firm Institute
  • Revenue Bar Association
  • Lincoln’s Inn

Katherine has been appointed as the principal and head editor of Land Taxation taking over from the author Malcolm Gammie and the previous senior editor Jeremy De Souza and has embarked on the first major re-write of the text since 2006.

Katherine speaks regularly on a variety of topics.  Recent lectures include:

  • Non-domicile changes
  • Private Client updates
  • Principal private residence relief – recent changes
  • Ex-patriate update
  • Anti-avoidance legislation
  • Land taxation update
  • Corporate interest restriction

Katherine speaks at professional seminars and events and also at private updates in-house for various professional advisers.

Upcoming events:
May 2020: Chartered Institute of Taxation (Leeds) – Tax Update from the Bar

“Not only is her technical knowledge first rate, she has a wealth of practical experience and a strong sense of HMRC’s red lines which makes her invaluable in assisting in resolving disputes.  She is highly creative, and able to apply her intellect to develop compelling solutions to problems, always pragmatic and commercial in her thinking – definitely one to use for brainstorming.”
Instructing Accountant – International Firm

“The value that Katherine brings to our work together is a high degree of professionalism and the ability to explain complex problems and a range of solutions so that the non-professional can understand the problem and proposed solution. Her key strength is that she is able to refine solutions quickly and efficiently which of course any client is happy about both in terms of time and cost. Katherine very quickly becomes part of the team.”
CEO of Family Office – Sunday Times Rich List

“I have to say that working with you has always been a true pleasure. You are professionally of course very sharp and talented. But more importantly, you are a person who is socially talented and absolutely trustworthy with impeccable moral standing. A rare characteristic these days.”
Instructing Solicitor

Ms Bullock 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 Bullock on kb@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 Bullock’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 Bullock 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 Bullock’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 Bullock 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 Bullock 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).

Privacy Notice – General Data Protection Regulation (“GDPR”)
Please read the following information carefully. This privacy notice contains information about the information collected, stored and otherwise processed about you and the reasons for the processing. It also tells you who I share this information with, the security mechanisms I have put in place to protect your data and how to contact me in the event you need further information.

Who Am I
I, Katherine Bullock, collect, use and am responsible for personal information about you. When I do this I am the ‘controller’ of this information for the purposes of the GDPR and the Data Protection Act 2018.

If you need to contact me about your data or the processing carried out you can use the contact details at the end of this document.

What do I do with your information?

Information collected
When carrying out the provision of legal services or providing a reference I collect some or all of the following personal information that you provide:

  • personal details
  • family details
  • lifestyle and social circumstances
  • goods and services
  • financial details
  • education, training and employment details
  • physical or mental health details
  • racial or ethnic origin
  • political opinions
  • religious, philosophical or other beliefs
  • trade union membership
  • sex life or sexual orientation
  • criminal proceedings, outcomes and sentences, and related security measures
  • other personal data relevant to instructions to provide legal services, including data specific to the instructions in question.

Information collected from other sources.
The same categories of information may also be obtained from third parties, such as other legal professionals or experts, members of the public, your family and friends, witnesses, courts and other tribunals, investigators, government departments, regulators, public records and registers.

How I use your personal information: Purposes
I may use your personal information for the following purposes:

  • to provide legal services to my clients, including the provision of legal advice and representation in courts, tribunals, arbitrations, and mediations
  • to keep accounting records and carry out office administration
  • to take or defend legal or regulatory proceedings or to exercise a lien
  • to respond to potential complaints or make complaints
  • to check for potential conflicts of interest in relation to future potential cases
  • to promote and market my services
  • to carry out anti-money laundering and terrorist financing checks
  • to train other barristers and when providing work-shadowing opportunities
  • to respond to requests for references
  • when procuring goods and services
  • to publish legal judgments and decisions of courts and tribunals
  • as required or permitted by law.

Whether information has to be provided by you, and why
If I have been instructed by you or on your behalf on a case or if you have asked for a reference, your personal information has to be provided, to enable me to provide you with advice or representation or the reference, and to enable me to comply with my professional obligations, and to keep accounting records.

The legal basis for processing your personal information

I rely on the following as the lawful bases on which I collect and use your personal information:

  • If you have consented to the processing of your personal information, then I may process your information for the Purposes set out above to the extent to which you have consented to me doing so.
  • If you are a client, processing is necessary for the performance of a contract for legal services or in order to take steps at your request prior to entering into a contract.
  • In relation to information which is in categories (g) to (m) above (these being categories which are considered to include particularly sensitive information and which include information about criminal convictions or proceedings) I rely on your consent for any processing for the purposes set out in purposes (ii), (iv), (vi), (viii) and (ix) above. I need your consent to carry out processing of this data for these purposes. However, if you do not consent to processing for purposes (iv) and (ix) (responding to potential complaints and providing a reference) I will be unable to take your case or to provide a reference. This is because I need to be able to retain all the material about your case until there is no prospect of a complaint and to provide an informed and complete reference.
  • In relation to information in categories (g) to (m) above (these being categories which are considered to be particularly sensitive information and include information about criminal convictions or proceedings), I am entitled by law to process the information where the processing is necessary for legal proceedings, legal advice, or otherwise for establishing, exercising or defending legal rights.
  • In relation to information which is not in categories (g) to (m) above, I rely on my legitimate interest and/or the legitimate interests of a third party in carrying out the processing for the Purposes set out above.
  • In certain circumstances processing may be necessary in order that I can comply with a legal obligation to which I am subject (including carrying out anti-money laundering or terrorist financing checks).
  • The processing is necessary to publish judgments or other decisions of courts or tribunals.

Who will I share your personal information with?

If you are a client, some of the information you provide will be protected by legal professional privilege unless and until the information becomes public in the course of any proceedings or otherwise. As a barrister I have an obligation to keep your information confidential, except where it otherwise becomes public or is disclosed as part of the case or proceedings.

It may be necessary to share your information with the following:

  • data processors, such as my Chambers staff, IT support staff, email providers, data storage providers
  • other legal professionals
  • experts and other witnesses
  • prosecution authorities
  • courts and tribunals
  • the staff in my chambers
  • trainee barristers
  • lay clients
  • family and associates of the person whose personal information I am processing
  • in the event of complaints, the Head of Chambers, other members of Chambers who deal with complaints, the Bar Standards Board, and the Legal Ombudsman
  • other regulatory authorities
  • current, past or prospective employers
  • education and examining bodies
  • business associates, professional advisers and trade bodies, e.g. the Bar Council
  • the intended recipient, where you have asked me to provide a reference.
  • the general public in relation to the publication of legal judgments and decisions of courts and tribunals.

I may be required to provide your information to regulators, such as the Bar Standards Board, the Financial Conduct Authority or the Information Commissioner’s Office. In the case of the Information Commissioner’s Office, there is a risk that your information may lawfully be disclosed by them for the purpose of any other civil or criminal proceedings, without my consent or yours, which includes privileged information.

I may also be required to disclose your information to the police or intelligence services, where required or permitted by law.

Sources of information

The personal information I obtain may include information which has been obtained from:

  • other legal professionals
  • experts and other witnesses
  • prosecution authorities
  • courts and tribunals
  • trainee barristers
  • lay clients
  • family and associates of the person whose personal information I am processing
  • in the event of complaints, the Head of Chambers, other members of Chambers who deal with complaints, the Bar Standards Board, and the Legal Ombudsman
  • other regulatory authorities
  • current, past or prospective employers
  • education and examining bodies
  • business associates, professional advisers and trade bodies, e.g. the Bar Council
  • the intended recipient, where you have asked me to provide a reference.
  • the general public in relation to the publication of legal judgments and decisions of courts and tribunals
  • data processors, such as my Chambers staff, IT support staff, email providers, data storage providers
  • public sources, such as the press, public registers and law reports.

Transfer of your information outside the European Economic Area (EEA)

This privacy notice is of general application and as such it is not possible to state whether it will be necessary to transfer your information out of the EEA in any particular case or for a reference. However, if you reside outside the EEA or your case or the role for which you require a reference involves persons or organisations or courts and tribunals outside the EEA then it may be necessary to transfer some of your data to that country outside of the EEA for that purpose. If you are in a country outside the EEA or if the instructions you provide come from outside the EEA then it is inevitable that information will be transferred to those countries. If this applies to you and you wish additional precautions to be taken in respect of your information please indicate this when providing initial instructions.

Some countries and organisations outside the EEA have been assessed by the European Commission and their data protection laws and procedures found to show adequate protection. The list can be found here. Most do not. If your information has to be transferred outside the EEA, then it may not have the same protections and you may not have the same rights as you would within the EEA.

I may transfer your personal information to the following which are located outside the European Economic Area (EEA):

  • cloud data storage services based in the USA who have agreed to comply with the EU-U.S. Privacy Shield, in order to enable me to store your data and/or backup copies of your data so that I may access your data when they need to. The USA does not have the same data protection laws as the EU but the EU-U.S. Privacy Shield has been recognised by the European Commission as providing adequate protection. To obtain further details of that protection see https://ec.europa.eu/info/law/law-topic/data-protection/data-transfers-outside-eu/eu-us-privacy-shield_en.
  • cloud data storage services based in Switzerland, in order to enable me to store your data and/or backup copies of your data so that I may access your data when I need to. Switzerland does not have the same data protection laws as the EU but has been recognised by the European Commission as providing adequate protection; see https://ec.europa.eu/info/law/law-topic/data-protection/data-transfers-outside-eu/adequacy-protection-personal-data-non-eu-countries_en.

If I decide to publish a judgment or other decision of a Court or Tribunal containing your information then this will be published to the world. 

I will not otherwise transfer personal information outside the EEA except as necessary for providing legal services or for any legal proceedings. In particular, on occasion I may be working from abroad outside the EEA and as such I may take personal information with me so that I can work from abroad.

If you would like any further information please use the contact details at the end of this document.

How long will I store your personal data?

I will normally store all your information:

  • until at least 1 year after the expiry of any relevant limitation period. The law relating to limitation periods is complicated, but for present purposes I will usually rely (pursuant to the overriding time limit in s.14B Limitation Act 1980) on a period of 15 years from the conclusion of a matter). This is because it may be needed for potential legal proceedings. At this point any further retention will be reviewed and the data will be marked for deletion or marked for retention for a further period. The latter retention period is likely to occur only where the information is needed for legal proceedings, regulatory matters or active complaints. Deletion will be carried out (without further notice to you) as soon as reasonably practicable after the data is marked for deletion. Some materials (e.g. opinions and legal pleadings) might be retained in anonymised form rather than being deleted.
  • I will store some of your information which I need to carry out conflict checks for the rest of my career. However, this is likely to be limited to your name and contact details and the name of the case. This will not include any information within categories (g) to (m) above.
  • Information related to anti-money laundering checks will be retained until five years after the completion of the transaction or the end of the business relationship, whichever is the later;
  • Names and contact details held for marketing purposes will be stored indefinitely or until I or my Practice Managers become aware or are informed that the individual has ceased to be a potential client.
  • The legal judgments and decisions of courts and tribunals will be stored and published indefinitely.

How will I keep your personal data secure?

I will take reasonable steps to ensure that personal data is kept secure. Chambers itself is in a secure location (Gray’s Inn has a CCTV system and porters are usually on duty) and doors in Chambers have locks on them: thus physical items stored within Chambers (e.g. hardcopy documents, data storage devices) should be secure from theft. In terms of data held electronically, steps I will take include (a) the use of encryption, (b) at appropriate times deleting data from cloud data storage / email servers and transferring it to two encrypted external hard drives (kept in secure locations), (c) after the conclusion of a matter limiting documents held in hardcopy form (i.e. use of electronic storage instead), and (d) when electronic documents are deleted, making use of “eraser software” for secure deletion.

Consent

As explained above, I am relying on your explicit consent to process your information in categories (g) to (m) above. You provided this consent when you agreed that I would provide legal services/you asked me to provide a reference.

You have the right to withdraw this consent at any time, but this will not affect the lawfulness of any processing activity I have carried out prior to you withdrawing your consent. However, where I also rely on other bases for processing your information, you may not be able to prevent processing of your data.

If there is an issue with the processing of your information, please contact me or my Practice Managers using the contact details below.

Your rights

Under the GDPR, you have a number of rights that you can exercise in certain circumstances. These are free of charge. In summary, you may have the right to:

  • Ask for access to your personal information and other supplementary information;
  • Ask for correction of mistakes in your data or to complete missing information I hold on you;
  • Ask for your personal information to be erased, in certain circumstances;
  • Receive a copy of the personal information you have provided to me or have this information sent to a third party. This will be provided to you or the third party in a structured, commonly used and machine readable format, e.g. a Word file;
  • Object at any time to processing of your personal information for direct marketing;
  • Object in certain other situations to the continued processing of your personal information;
  • Restrict my processing of your personal information in certain circumstances;
  • Request not to be the subject to automated decision-making which produces legal effects that concern you or affects you in a significant way.

If you want more information about your rights under the GDPR please see the Guidance from the Information Commissioners Office on Individual’s rights under the GDPR.

If you want to exercise any of these rights, please:

  • Use the contact details at the end of this document;
  • I may need to ask you to provide other information so that you can be identified;
  • Please provide a contact address so that you can be contacted to request further information to verify your identity;
  • Provide proof of your identity and address;
  • State the right or rights that you wish to exercise.

I will respond to you within one month from when I receive your request.

How to make a complaint?

The GDPR also gives you the right to lodge a complaint with the Information Commissioners’ Office if you are in the UK, or with the supervisory authority of the Member State where you work, normally live or where the alleged infringement of data protection laws occurred. The Information Commissioner’s Office can be contacted at http://ico.org.uk/concerns/.

Future Processing

I do not intend to process your personal information except for the reasons stated within this privacy notice. If this changes, this privacy notice will be amended and placed on the Chambers website.

Changes to this privacy notice

This privacy notice was published on 24th May 2018 and last updated on 24th May 2018.

I continually review my privacy practices and may change this policy from time to time. When I do it will be placed on the website www.fieldtax.com.

Contact Details

If you have any questions about this privacy notice or the information I hold about you, please contact me or my Practice Managers (Marie Burke or Stephanie Talbot).

The best way to contact me is by one of the following:

  • to email me at kb@fieldtax.com
  • write to me at my Chambers address (Field Court Tax Chambers, 3 Field Court, Gray’s Inn, London, WC1R 5EP)
  • contact my Practice Managers by email at  chambers@fieldtax.com
  • telephone me or my Practice Managers at 020 3693 3700.