Field Court Tax Chambers

Philip-Goeth-508x768

Philip Goeth

Philip Goeth joined Field Court Tax Chambers in 2017, bringing in his private practice which he had entertained since 2012. Previously, he was a senior partner with a Big-4 accounting firm, holding various leadership positions in Austria, Switzerland, and in the Asia-Pacific region.

Mr Goeth’s advisory practice comprises a broad range of tax issues with a focus on corporate tax law and corporate restructuring, taxation of financial instruments, land tax law, advising family offices with respect to domicile/residence and investments, international tax law and tax treaty application, as well as international exchange of information. He is also an expert on international accounting standards (IFRS), capital markets disclosure requirements, audit standards (ISA), and has provided advice and brought proceedings in the context of professional negligence of auditors and tax advisers. Mr Goeth is also involved in advising banks and financial institutions with respect to banking regulatory standards and corporate governance issues, and negotiates loan contracts and securities issuances on behalf of clients in leveraged buyouts and other finance arrangements.

Mr. Goeth’s litigation practice comprises representation in enforcement and penalties proceedings in relation to revenue and financial regulatory authorities. He also acts as lead counsel in commercial litigation and arbitration, especially where accounting, valuation and capital markets requirements are in issue, and he is instructed on a frequent basis as independent expert in court proceedings. In criminal proceedings, Mr. Goeth advises in complex white-collar crime cases, where fraud, misselling and similar allegations are raised.

Mr. Goeth is also licensed as Barrister-at-law in Ireland, as Rechtsanwalt (attorney at law) in Austria, and as Chartered Tax Adviser and Certified Public Accountant in Austria.

VAT number: 225 6014 38

  • 2019 Barrister-at-Law (Republic of Ireland)
  • 2017 Barrister (England & Wales)
  • 2017 Bar Professional Training Course (ULaw, London, ‘very competent’)
  • 2015 Master of Law (LSE, ‘distinction’)
  • 2015 Graduate Diploma in English Law (BPP London, ‘distinction’)
  • 2010 Audit Expert (Switzerland)
  • 2003 Certified Court Expert on Banking Matters (Austria)
  • 2000 Certified Public Accountant (Austria)
  • 1997 Chartered Tax Adviser (Austria)
  • 1994 Venia docendi (habilitation) in Tax and Accounting Law, University of Economics, Vienna
  • 1992 Doctor of Law, University of Vienna (‘distinction’).
  • 1991 Magister iuris, University of Vienna
  • 1989 Magister rer.soc.oec, University of Economics, Vienna (‘distinction’, ranked #1 in annual University ranking)
  • 1985 State diploma in Classical Music, University of Music, Vienna (‘distinction’)

Oct 2018
Opening of a branch in Vienna/Austria, licensed by the Austrian Bar Association

Dec 2017 – Ongoing  
Authorised Barrister, Field Court Tax Chambers, Gray’s Inn, London

2012 – Ongoing
Private advisory practice in tax, accounting, banking regulatory and corporate litigation matters

2008 – 11/2011
Deloitte Financial Services Managing Partner Asia Pacific Region

2007 – 2008
Practice Senior Partner (CEO) of Deloitte Switzerland

2005 – 11/2011
Member of the Deloitte Financial Services Global Executive Board

2005 – 2008
Member of the Executive Board of Deloitte Switzerland

2004 – 2009
Member of the Board of the Central Bank of Austria

1997 – 2005
Member of Executive Board of Deloitte Austria

1996- 2005
Managing Partner Financial Services Industry and Tax Partner at Deloitte Austria

1989- 1996
Manager and Senior Manager at Deloitte Austria

1989 – 1994
Assistant Professor at the Institute of Financial Law of the University of Economics, Vienna

  • Lincoln’s Inn, London
  • Honorable Society of King’s Inns., Dublin
  • Vienna Bar Association
  • Austrian Chamber of Accountants, Vienna
  • Swiss Institute of Public Accountants
  • Habilitated faculty member of the Institute of Tax Law at the Vienna University of Economics and Business.

Mr Goeth has published more than 80 publications on tax and legal issues, including a commentary on the Austrian Banking Act (together with Dr. Diwok, Baker McKenzie Vienna).

He has also held more than 180 lectures in tax, legal and regulatory matters, inter alia before the Swiss Regulatory Commission, the Austrian Financial Market Authority, The China Banking Regulatory Commission, the Bank for International Settlements, various international rating institutions, and the like. 

Over the years, Mr. Goeth has been awarded with numerous awards and scholarships:

  • Leistungsstipendium der Wirtschaftsuniversität Wien (Scholarship of the Universtity for Business and Economics, Vienna, for superior student’s performance), 1987.
  • Preis der Wiener Wirtschaft für den besten WU-Studienabschluß SS 1989 (Best Student of the Year Award at the University for Business and Economics’ MBA program, awarded by the Vienna Chamber of Commerce), 1989.
  • Förderungspreis der Wiener Juristischen Gesellschaft (Award granted by the Lawyers Association Vienna for publication of habilitation-dissertation), 1992
  • Creditanstalt Bankverein-Wirtschaftswissenschaftspreis (Award granted by Creditanstalt Bank for Dr.jur. dissertation), 1993.
  • Theodor Körner Preis (Award granted by private foundation for Dr.jur. dissertation), 1993.
  • Walther Kastner Preis (Award granted by for habilitation dissertation), 1995.
  • Senator Friedrich Wilfling Forschungspreis (Grant of an Austrian foundation awarded for research merits, relating to habilitation dissertation), 1995.
  • President’s Award (ULaw BPTC 2015-2017)
  • 5 Paper Buildings Prize for best Examination-in-Chief (ULaw Bar Exams 2017)
  • Lead a legal team to design and implement the corporate restructuring of a multi-national asset management group;
  • Represented a bank in pre-litigation negotiations relating to the execution of a regulatory call in a securitised bond issuance;
  • Represented a real estate group in commercial arbitration, conducted under the Dutch Rules, in relation to a change of control dispute;
  • Advised a real estate group on a EUR 100m leveraged financing under LMA standards;
  • Advised on a leveraged financing of the take-over of a listed Croatian hotel group under LMA standards (EUR 190m)
  • Represents a conglomerate (family office) in commercial arbitration, conducted under the Swiss Rules, in relation to a takeover dispute;
  • Advised on defending against enforcement actions in Liechtenstein and in the Netherlands;
  • Represents a bank in commercial arbitration against another bank, conducted under Austrian Rules, in relation to a fee dispute;
  • Advised in extradition proceedings conducted against an Eastern European entrepreneur in relation to fraud allegations;
  • Advised an Austrian bank in ECB license withdrawal proceedings
  • Advised insureds in negotiations with London based insurers in relation to D&O claims;
  • Advised Claimants in a claim brought against a central European state in the context of a “bank rescue” executed in the context of the financial crisis;
  • Advised several individuals on tax issues in relation to giving up US residence and moving to Europe;
  • Advised clients in various London-based real estate transactions;
  • Represented entrepreneurs in a negligence claim brought against their tax adviser;
  • Advises a conglomerate (family office) on the tax-neutral liquidation of a UK holding company;
  • Advises a Canadian company in preparing a claim under ICSID rules in the context of state liability under a Bilateral Investment Protection Treaty
  • Advises an Austrian/German group on forming a JV with a Chinese state owned enterprise

Mr Goeth is authorised for direct access work and accepts instructions from non-professional lay clients on a case-by-case basis. Lay clients are strongly encouraged to review the BSB’s guidance on Public Access for Lay Clients.

Mr. Goeth’s commonly used pricing model is to act based upon an hourly rate, but he occasionally also undertakes work for a fixed fee.

Lay and professional clients can ask for a quote in relation to the fields of work referenced in the “profile” section by contacting one of the Chamber’s office managers.

If requested, Mr. Goeth is 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. Goeth can 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). 

Mr. Goeth’s activities as an English barrister are regulated by the Bar Standards Board. His BSB Register can be found here.

Mr. Goeth entertains a branch in Vienna, Austria (Titlgasse 18, A1130 Wien).

His VAT number for UK based work is GB225601438; the VAT Number for his Austrian activities is ATU58769247.

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, Philip Goeth, 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 pg@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.