Field Court Tax Chambers

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The consummate lawyer.

Patrick Way QC

Call: 1994 / Silk: 2013

Patrick has strong advocacy and advisory practices. He has advised taxpayers, including individuals and companies, at all levels of the UK courts.  He has also appeared successfully in the Privy Council on behalf of an overseas tax authority. His advisory practice covers all areas of tax and he has advised on some of the largest corporate transactions in the UK. 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.

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.

Advocacy:  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 has advised in relation to high-value divorces and he has also advised clients in relation to employee remuneration structures, particularly in relation to ITEPA 2003 Part 7A, Part 6 and the changing position in relation to the loan charge. 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.

Advisory: Patrick 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 recent 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.

  • The Revenue Bar Association
  • The Chancery Bar Association

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.

He also produces Tax Briefs dealing with tax issues that arise in his practice. You can access current and archive issues, as well as his Articles, via our Resources page.

Patrick Way QC’s cases include:

Davies and others v HMRC [2020] UKUT 0067 (TCC) Upper Tribunal (The transfer of assets abroad rules including the motive test and the application of double taxation relief)

The Medical Defence Union Ltd v HMRC [2020] UKFTT 227 (TC) First-tier Tribunal (The mutuality principle)

HMRC v (1) Root2Tax Limited and (2) Root3Tax Limited (In Liquidation) [2017] (TC/2016/03247) First-tier Tribunal (DOTAS application, Wilberforce rule, application of Abbott v. Philbin)

Anthony Mackay v HMRC [2017] (TC/2014/01209) First-tier Tribunal (ordinary residence, taxation of UURBS, source of employment income)

Christianuyi & ors v HMRC [2016] (TC/2013/02313, 01973, 03616, 02548 and 02535) First-tier Tribunal (managed service companies)

Stephen Gray v HMRC [2016] (TC/2014/01209) First-tier Tribunal (losses of promoter of musician)

HMRC v Glyn [2015] UKUT 0551 (TCC) Upper Tribunal (Residence of an individual; distinct break and loosening of ties)

Ardmore Construction Limited and Andrew Colin Perrin v HMRC [2015] UKUT 0633 (TCC) Upper Tribunal (Source of interest in an international context)

Andrew Perrin v. HMRC [2014]UKFTT 223 (TC) First-tier Tribunal (Income Tax – deduction of tax on payment of interest arising in the UK; source of interest – ITA 2007 s874)

James Glyn v HMRC [2013] UKFTT 645 (TC) First-tier Tribunal

Interfish Ltd v HMRC [2013] UKUT 0336 (TCC) Upper Tribunal (Taxation of sponsorship payments)

Blumenthal v HMRC [2012] UKFTT 497 (TC) First-tier Tribunal (Taxation of corporate bonds and discovery assessments)

Maroussem v Mauritius Revenue Authority [2011] UKPC 30 Privy Council

Drummond v HMRC [2009] EWCA CIV 608 Court of Appeal (treatment of losses arising on surrender of second-hand life policies)

Blackburn (t/a Alan Blackburn Sports Ltd) v HMRC [2008] EWHC 266 (Ch) Court of Appeal (effect on EIS relief where register of members written up after subscription monies paid)

Executors of Dr Harvey Postlehwaite v HMRC (Special Commissioners) (ss 10 and 94 Inheritance Tax Act 1994)

Madeley and Finnigan v HMRC [2006]UKSPC SPC00547 (08 JUNE 2006) (“The Richard and Judy case”) (Special Commissioners) (SPC 547)

Andre Agassi v Robinson (HMIT) [2006] UKHL 23 (House of Lords) (taxation of foreign entertainers)

In the past Patrick 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.

He will be participating in the forthcoming FCTC Conference on 29th April 2021.

CHAMBERS & PARTNERS – 2021

Tax
Maintains a strong practice in tax litigation and advisory work for taxpayers and HMRC. He regularly advises on high-value tax disputes involving matters such as the transfer of assets abroad rules and residence issues. Way has experience of acting at all levels of the tax tribunal and court appellate system.
Strengths: “Has a very good advisory practice.” “He turns around his advice promptly and is very pragmatic.”
Recent work: Acted for the taxpayer in Ardmore Construction Ltd v. HMRC, an important case concerning the source of interest.

Private Client
Highly sought after by high net worth private individuals for the most high-value and complex tax matters. He is also frequently instructed by HMRC, and has a particular strength in advisory matters. Way was previously a partner at two London law firms.
Strengths: “He argues technical points extremely well.”

Recent work: Acted in Tony Mackay v HMRC, a major case involving a dispute as to the ordinary residence status of an individual.

LEGAL 500 – 2021
Private client – personal tax
“One of the marks of a knowledgeable and experienced QC is the ability to take a complex tax matter and to explain the law in ways that can readily be understood: certainly, Patrick has that ability.”

Tax: corporate and VAT
“Very efficient and responsive”

OTHERS
The following are other extracts from professional guides and directories:

“Provides authoritative and clear advice.”

“He’s very sensible and calm, and never gets flustered no matter how fraught the situation.”

He is very efficient and approachable.”

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

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.

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

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

His real strength is hammering home the issues that really matter in a case and that dictate its outcome.

Prominent expert in the taxation of major corporate transactions.

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 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

Since 2010 Patrick Way has been a director of Richmond (Rugby) Football Club whose men’s team are currently in the Greene King Championship and whose women are in the Women’s Championship. 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.