Field Court Tax Chambers

pw@fieldtax.com

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The directories

The following are extracts from professional guides and directories:

“An excellent leader who is able to cut to the heart of complex issues and express things simply and with absolute clarity.”

“A softly spoken style which works very well in court and a commercial approach to things.”

“An exceptional orator.”

“If you’re looking for a good-quality tax QC, you can’t do better than going to Patrick. He has a well-deserved reputation both for his technical work and his performances as an advocate.”

“Clients appreciate his willingness to explain complicated issues in a straightforward and comprehensible fashion.”

“Prominent expert in the taxation of major corporate transactions.”

“Patrick Way is singled out for his “tremendous experience,” and his “objective and calm approach to problems.” He advises on real estate and corporate transactions and offers counsel to a substantial number of high-profile private clients. Sources commend him for his “knack of accurately identifying risk when in court.””

“One of the things that is refreshing is that he is very good at reassuring clients. He creates an aura of trust.”

“Patrick Way … earns universal praise from peers and clients alike. Sources say: “He is objective and calm, analyses things extremely well and is a reassuring presence in court, making him a really first-rate counsel.””

A “highly tactical litigator” he also earns praise for being, “incredibly clear and concise in court”.” “The “battle-hardened Way” is in much demand for clients due to his “great commercial acumen”.”

“He is excellent at explaining the reasons for his views.”

“The “intelligent, charming and highly practical Patrick Way” has both a strong paper and court practice.”

“A reassuring presence in the complex area of tax litigation.”

“He has a reliable and common-sense approach, and impressive analytical skills. He is a very persuasive advocate in court.”

“Patrick Way has an ‘excellent and effective’ legal style.”

He has been listed in Accountancy Age’s Top 50 Financial Power List and has been The Times’ Lawyer of the Week and Counsel magazine’s Barrister of the Month.

His practice

Patrick Way QC has strong advocacy and advisory practices. He has advised taxpayers, including individuals and companies, at all levels of the UK courts and he has also appeared successfully in the Privy Council on behalf of an overseas tax authority. He was a member of the Attorney General’s B Panel as Junior Counsel to the Crown 2010-2013 during which time he advised and represented HMRC. His advisory practice covers all areas of tax and he has advised on some of the largest corporate transactions including what was at the time the highest value UK corporate takeover. He has also advised on reorganisations and on all aspects relating to owner-managed businesses and close companies. He is well known in the world of the taxation of international sports stars, high profile football teams, sports bodies, rock stars and other entertainers and he has advised on all aspects of private client tax including domicile and residence issues and issues involving very valuable trust structures both onshore and abroad. He advises in relation to high-value divorces and he has advised many clients in relation to employee remuneration structures, particularly in relation to ITEPA 2003 Part 7A, Part 6 and the forthcoming changes. He is well versed in inheritance tax and capital gains tax issues and has a wide experience of property tax matters having advised on some of the largest UK property transactions. His current litigation workload includes cases in relation to residence, ordinary residence, taxation of international pensions, application of double tax relief, the mutual agreement procedure, source of interest in international loan relationships, taxation of deferred consideration, the application of the Smallwood case in international transactions, taxation of professional bodies, taxation of remuneration planning, the deductibility of costs in relation to tax planning and other tax matters.

Before being called to the Bar he was a solicitor during which time he was an equity partner in two leading London law firms, first becoming a partner at the age of 31.

He aims to bring to clients an approach which is both practical and pragmatic. Practical, since, having been a commercial solicitor he is well aware of the realities of business transactions and the need for sensible advice; and pragmatic since his court experiences have shown him the way in which courts are likely to react and he factors this experience into his advice.

Writing and lecturing

He has written four tax books and edited others and he has contributed chapters all on the subject of various taxation issues including commercial transactions generally, the taxation of corporate groups, on joint ventures, the Business Expansion and Enterprise Investment Schemes, inheritance tax and capital gains tax planning for individuals and on stamp duty and stamp duty land tax.

In the past he lectured extensively around the world on UK tax matters and continues to lecture from time to time on a variety of subjects including in particular the taxation of sports stars and entertainers.

His spare time

Since 2010 he has been a director of Richmond (Rugby) Football Club whose men’s team are currently in the Greene King IPA Championship and whose women are in the Tyrrells Premier 15s. Before becoming a director he coached young teams at Richmond taking them to three finals at Twickenham and watching them win all round Europe, South Africa and Australasia.

He also is keen on contemporary art and collects the works of young artists, some of whom are beginning to establish justified reputations in the art world.

A selction of Patrick’s cases can be found HERE


Patrick Way QC generally charges for work on the basis of a fixed fee or hourly rate. Professional and Direct Access clients can obtain a quotation for legal service from one of our Practice Managers (chambers@fieldtax.com). Additional contact details can be found on the “Contact Us” page.

The Practice Managers are also able to provide an indication of how long a particular piece of work is likely to take. Patrick will always endeavour to meet a client’s timescale, but this will naturally depend on the amount of work involved and other commitments (in particular if he is involved in court proceedings). Patrick or the Practice Managers will be able to advise of any likely problem in meeting a deadline.

Patrick always aims to provide the best possible service. If at any point, however, you become unhappy or concerned about his (or Chambers’) services, 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.

Patrick is regulated by the Bar Standards Board. The Barrister’s Register on the BSB’s website can be found here.

VAT number: 645 8529 04

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[ezcol_1quarter_end]PW PHOTO - SEPTEMBER 2017

“He is the tax barrister to the stars. … Way acted for Andre Agassi in his battle with the taxman over sponsorship income. But he really hit the headlines … when he successfully defended Richard and Judy in their battle to deduct their agents’ fees from their taxable income. Way and the couple’s legal team deployed all the weapons in their armoury, even going to the trouble of showing the judge a tape of Richard Madeley’s Ali G impression to demonstrate that the pair were “theatrical artists”.”

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