A guru on treaty and cross-border tax.
Philip Baker KC
Call: 1979 Silk: 2002
Philip specialises primarily in international aspects of taxation, which covers both corporate and private client matters. He has a particular interest in taxation and the European Convention on Human Rights, and is the author of a book on Double Taxation Conventions. He has appeared in cases before courts and tribunals at virtually every level from the Special Commissioners (now the Tax Tribunal) to the House of Lords, Privy Council and European Court of Justice. Philip has recently decided to no longer take on a leading role in tax litigation (partly due to he slow pace at which tax cases pass through the UK tribunals and courts) but is happy to join a litigation team as support member in his areas of specialisation, and to act as an expert in litigation. He maintains a very active advisory practice in all areas of international and UK taxation (from which he has no current plans to retire).
Prior to starting practice, Philip was a full-time lecturer in law at London University from 1979 to 1987. He has maintained some links with academia, and is now a Senior Visiting Fellow at the Institute of Advanced Legal Studies, University of London.
He is a former member of the Council of the Chartered Institute of Taxation, and remains a member of several committees of the CIOT and of the International Tax Sub-Committee of the Law Society. He is a member of the UK Committee of the International Fiscal Association and a member of the Permanent Scientific Committee of IFA.
In 1997 Philip was awarded an OBE for work with Chinese political refugees in the UK.
Please find below a selection of cases that Philip Baker KC has appeared in:
UK & ITV plc v European Commission C-556.22 P (CJEU judgment released 19 September 2024)
Commission v Ireland (Apple) C-465.20P – (CJEU judgment released 10 September 2024)
HMRC v GE Financial Instruments [2024] EWCA Civ 797 – (Court of Appeal decision – 17th July 2024)
Avago Technologies Trading Ltd v Director-General, Mauritius Revenue Authority – Decision of the Assessment Review Committee dated 3rd July 2024
JUDGMENT OF THE EUROPEAN COURT – Amazon – 14 Dec 2023 (CJEU Case C-457/21 P)
HMRC v Fisher and another [2023] UKSC 44 (Supreme Court)
Blue Lagoon Beach Hotel & Co Ltd v ARC Mauritius [2023] UKPC 24 (Privy Council)
GE Financial Investments v HMRC [2023] UKUT 00146 (TC) (Upper Tribunal)
Skatteforvaltningen (Danish Customs & Tax Administration) and Solo Capital Partners LLP (in special administration) and many others – CL-2018-000297 (High Court – Commercial Court)
Gallaher Limited v The Commissioners for Her Majesty’s Revenue & Customs – [2020] UKUT 354 (TCC) (Upper Tribunal)
Ireland and Others v Commission – Cases T-778.16 and T-892.16 dated 15th July 2020 (General Court of the European Union)
Peter Fisher, Stephen Fisher & Anne Fisher v. HMRC [2020] UKUT 0062 (TCC) (Upper Tribunal)
Felixstowe Dock and Railway Company and Others (Judgment of the Court) [2014] EUECJ C-80/12 (1 April 2014) (European Court of Justice)
The Director General, Mauritius Revenue Authority v Paradis Brabant Hotel (Mauritius) (Rev 1) [2013] UKPC 24 (23 July 2013) (Privy Council)
Ben Nevis (Holdings) Ltd & Anor v HM Revenue & Customs [2013] EWCA Civ 578 (23 May 2013) (Court of Appeal)
Director General, Mauritius Revenue Authority v Central Water Authority (Mauritius) [2013] UKPC 4 (07 February 2013) (Privy Council)
United Kingdom v. Council (Financial Transaction Tax) Case C-209/13 (European Court of Justice)
Revenue and Customs & Anor v Ben Nevis (Holdings) Ltd & Ors [2012] EWHC 1807 (Ch) (20 July 2012) (High Court)
The Felixstowe Dock And Railway Company Ltd & Ors v Revenue & Customs [2011] UKFTT 838 (TC) (19/12/2011) (First-tier Tribunal)
Total Mauritius Ltd v Mauritius Revenue Authority (Mauritius) [2011] UKPC 40 (25 October 2011) (Privy Council)
Sharon Investments Ltd v Mauritius Revenue Authority (Supreme Court of Mauritius) [2011] UKPC 34 (12 September 2011) (Privy Council)
National Transport Authority v Mauritius Secondary Industry Ltd (Supreme Court of Mauritius) [2010] UKPC 31 (13 December 2010) (Privy Council)
Mirbel Marie Jean Nelson and Others v The State of Mauritius & Others [2010] UK PC 16 (21 July 2010) (Privy Council)
Société Royal Gardens et Compagnie & Ors v The Mauritius Revenue Authority & Anor (Mauritius) [2010] UKPC 11 (29 June 2010) (Privy Council)
Laerstate BV v Revenue & Customs [2009] UKFTT 209 (TC) (11 August 2009) (First-tier Tribunal)
Morris & Anor v Revenue & Customs [2007] EWHC 1181 (Ch) (23 May 2007) (High Court)
Columbus Container Services BVBA & Co v. Finanzamt Biuelefeld-Innenstadt – Case C-298/05 (European Court of Justice)
Meilecke and others v. Finanzamt Bonn-Innenstadt – Case C-292/04 (European Court of Justice)
Lindsay v Customs and Excise [2002] EWCA Civ 267 (20 February 2002) (Court of Appeal)
Wilkinson v Commissioners of Inland Revenue [2002] EWHC 182 (Admin) (14th February, 2002) (High Court)
IRC v Willoughby (House of Lords) (10 July 1997) (also in Special Commissioners and Court of Appeal
Consolidated Investment and Enterprises Limited v The Commissioner of Income Tax [1996] MR 221; [1995] PRV 27 (19 February 1996) (Privy Council)
The cases listed below are a selection where Philip Baker QC has appeared as an expert witness:
Yukos Universal Limited (Isle of Man) v. The Russian Federation, UNCITRAL, PCA Case No. AA 227 (Energy Charter Arbitration)
Bank of New York Mellon v Commissioner of Internal Revenue (11 February 2013)
Vodafone International Holdings BV v Union of India (Civil Appeal No.733 of 2012) (Bombay High Court and Supreme Court of India)
Entergy Corporation v Commissioner of Internal Revenue (9 September 2010) (US Tax Court)
PPL Corporation v Commissioner of Internal Revenue (9 September 2010) (US Tax Court)
CHAMBERS & PARTNERS – 2020
Tax
Has a particular focus on international and EU tax law, and expertise in corporate and private client matters. He is well versed in tax matters concerning the European Convention on Human Rights and often acts in cases before the ECJ.
Strengths: “A go-to counsel on international matters, especially those with cross-border and double tax treaty issues. He is authoritative, extremely well informed and highly recommended.”
Recent work: Acted for the Revenue in BAT Industries plc v. HMRC, which concerned the 45% rate of corporation tax on restitution interest.
Private Client
Noted for his exceptional depth of expertise in international and cross-border tax matters, he has a particular strength in double taxation treaties. He is highly sought after by private individuals and regularly acts on tax cases before the CJEU.
Strengths: “Extremely pragmatic.” “Well prepared and user-friendly.”
LEGAL 500 – 2020
Tax: corporate and VAT
‘He rates highly for corporate tax issues.’
OTHER
“An exceptionally bright, articulate and knowledgeable individual. He has huge experience in cross-border taxation.”
“A guru on treaty and cross-border tax issues.
“Has an outstanding reputation for dealing with international taxation cases of the highest order. He is active in this area in both the corporate and private client arenas.”
“He is of course internationally the most prominent person on tax treaties.”
Mr Baker charges for work on a fixed fee, hourly rate or daily rate basis. Information about current fee levels can be obtained from the Chambers’ Administrators (chambers@fieldtax.com). Additional contact details can be found on the Contact page. If requested, the Chambers’ Administrators are happy to provide you with an indication of fees (which will usually be a band with an upper and lower limit).
The Chambers’ Administrators are also 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 Mr Baker will 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). He will let you know if there is likely to be any problem in meeting a deadline.
Mr Baker always aims to provide 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.
Mr Baker is regulated by the Bar Standards Board (BSB). The Barrister’s Register on the BSB’s website can be found here.
VAT number: 494 6476 93
Philip Baker is married with twin sons and a younger daughter. His children are now too old for bedtime stories, but his ambition is to get home each night in time to prise them away from various screens and get them to bed.