Field Court Tax Chambers

PWay-profile-page.jpg

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.

Articles by Partick Way are available via our Resources page.

Patrick Way QC’s cases include:

Davies and others v HMRC [2020] UKUT 0067 (TCC) (Upper Tribunal)

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.

Forthcoming lectures include chairing and speaking at the conferences entitled:

  • “Tax Planning for Entertainers and Sports Stars” (10th June 2020)
  • “Tax and Regulatory Update for Non-doms and Non-resident Clients and Settlements and Underlying Companies” (23rd April 2020).”

CHAMBERS & PARTNERS – 2020

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: “Provides authoritative and clear advice.” “He’s very sensible and calm, and never gets flustered no matter how fraught the situation.”
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: “Very sensible and calm; he’s never flustered no matter what the situation.” “The consummate lawyer,” he is “very reassuring to clients.”
Recent work: Instructed in Tony Mackay v HMRC, a case involving a dispute as to the ordinary residence status of the individual.

LEGAL 500 – 2020
Private client – personal tax
‘A very efficient silk’

Tax: corporate and VAT
‘Provides detailed comprehensive written opinions in a clear and readily understood style.’

OTHERS
The following are other 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.

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

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, Patrick Way, 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 pw@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.

Since 2010 Patrick Way has been a director of Richmond (Rugby) Football Club whose men’s team are currently in the National League One 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.