Field Court Tax Chambers

Click HERE to view Philip’s profile

Please find below a selection of cases that Philip Baker QC has appeared in:

Trustees of the P Panayi Accumulation and Maintenance Settlements v Commissioners for HMRC (C-646-15) – Judgment of the ECJ dated 14th September 2017

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)