The Devereux tax group covers a broad range of contentious and non-contentious tax matters, and benefits from internal strength in core areas such as employment, commercial disputes and professional negligence. Members are regularly active for HMRC, but appear for both taxpayers and the government at all levels of the courts. Felicity Cullen KC advises owner managed businesses on complex international matters. Crossing over with his employment and sports expertise, Akash Nawbatt KC appeared before the Supreme Court in HMRC v Professional Game Match Officials Ltd, on the employment status and tax treatment of professional football referees. Aparna Nathan KC utilised capital allowances expertise as sole counsel for HMRC in Cheshire Cavity Storage 1 Limited, EDF Energy v HMRC, while Christopher Stone KC has a highly active disputes practice. Glenn Billenness was appointed director of clerking and business development in 2023.
Tax: corporate in
London Bar
Devereux
Les références
‘Clerks are responsive and helpful – very easy to deal with.’
‘Glenn Billeness – nice guy, approachable and down-to-earth and all in all a very decent guy. Knows our needs and makes the right recommendations for us, always going the extra mile.’
‘The clerks, Glenn Billeness in particular, are proactive and have a great understanding of their barristers; matching needs with experience perfectly in all of their recommendations.’
Principaux dossiers
GRAY'S INN TAX CHAMBERS
Gray’s Inn Tax Chambers, described as an ‘intellectual powerhouse’, attracts prestige domestic and multinational clients for both litigation and advisory matters. Primarily active against HMRC, members have appeared before the tax courts at all levels, and are persistently active in significant cases. Nicola Shaw KC, who ‘commands the respect of the tax judiciary and other silks’, has broad tax expertise, and recently appeared before the Upper Tribunal in HMRC v VolkerRail, regarding group relief of losses incurred by the UK permanent establishment of a European company. Laurent Sykes KC is active on numerous high-profile private client matters, and has an advisory practice which includes employment tax, capital gains, and business tax. Michael Jones KC acts for both taxpayers and HMRC, and is experienced in commercial disputes and restitutionary claims which include a tax element. Senior junior Nikhil Mehta advises on both UK and Indian tax law. Laura Kathryn Inglis acted for energy supplier Scottish Power in Scottish Power Ltd et al v HMRC, a dispute as to the deductibility of consumer redress payments agreed between Scottish Power and Ofgem.
Les références
‘Ben Stern runs a tight ship and bends over backwards to assist instructing solicitors. He is reliable and knows exactly the right barrister for the job.’
‘The senior clerk Ben Stern is first-rate. He acts as a great conduit between counsel and instructing solicitors, and also with the court. He is always available and receptive. A pleasure to work with.’
‘Ben Stern deserves a special mention. He is a legend.’
Principaux dossiers
Pump Court Tax Chambers
Pump Court Tax Chambers includes a ‘good mix of pre-eminent and up-and-coming silks and juniors‘, which covers a broad range of corporate tax matters, including transfer pricing, property tax, employment tax and unallowable purpose issues. David Milne KC is highly active on both complex advisory matters and high profile disputes, such as Irish Bank Resolution Corporation Ltd v HMRC, a test case concerning the interpretation of the UK-Republic of Ireland double tax treaty. Kevin Prosser KC acts for a varied list of high profile and highly international clients, including BlackRock in BlackRock Holdco 5 LLC v HMRC, on the deductibility of interest of $4bn of intra-group loans involved in the 2009 purchase of Barclays Global Investors. David Ewart KC was opposing counsel. James Rivett KC appeared in the Supreme Court in the MODS Group Litigation, a test case challenging the UK’s imposition of tax charges on foreign manufactured overseas dividends. Laura Poots has key expertise in pension tax disputes and public law issues in the tax context.
Les références
‘Really helpful clerking team – Rob Adam particularly stands out for his collaborative approach.’
‘Bruno Antoniotti is excellent, keeping us up to date with progress and assisting with the instruction.’
‘John Poyser is fabulous.’
Principaux dossiers
11 New Square
Specialist tax set 11 New Square maintains a membership of barristers praised by clients for their ‘technical expertise across a broad spectrum of issues.’ Members advise on a diverse range of high value transactions, and represent both the taxpayer and HMRC in disputes in the tribunals system, Court of Appeal, and Supreme Court. ‘Best in the business’ Jonathan Peacock KC appeared before the Supreme Court during 2023 in SSE Generation Limited v HMRC, one of a number of important capital allowances cases Peacock has appeared in recently. Hui Ling McCarthy KC acted as leading counsel for the revenue in HMRC v Tooth, a test case on the twenty year time limit and the concept of ‘staleness’. Francis Fitzpatrick KC covers both contentious and advisory matters, with a practice which encompasses intangible assets, energy infrastructure, controlled foreign companies and cryptocurrency. John Brinsmead-Stockham KC, who took silk in 2023, is well regraded for his ‘extreme clarity of expression.’
Les références
‘Tom Rook is extremely helpful, responsive and accommodating.’
‘Very strong service. We know Tom Rook in particular, and he is proactive and very helpful.’
‘We have always found the clerks at 11 New Square quick to respond and always practical and helpful.’
Principaux dossiers
Field Court Tax Chambers
Members of Field Court Tax Chambers have appeared as advocates throughout the UK courts, as well as in the European Court of Justice, the Privy Council, and foreign courts. International taxation expert Philip Baker KC has a long record of lecturing, and is published on double taxation treaties. Head of chambers Patrick Soares advises on the structuring of land transactions. Patrick Way KC, who is a co-founder of the set, handles a broad range of matters including taxation of interest. Imran S Afzal, described as ‘a joy to watch in court’, provided advocacy in Gallaher Limited v HMRC, a dispute as to availability of domestic law tax relief which went before the Court of Justice of the European Union, one of the last British cases to do so. Dilpreet K Dhanoa appears for a broad range of clients on domestic and international tax matters, and appeared for Hargreaves Property Holdings in Hargreaves Property Holdings Ltd v HMRC, a case on the taxation of interest on overseas loans which was appealed to the Upper Tribunal.
Les références
‘Stephanie Talbot has been excellent at every turn. She is always prompt to respond, accommodating, and a pleasure to deal with.’
‘The clerks’ room is totally professional and efficient. Marie Burke and Stephanie Talbot are consummate professionals, and tremendously reassuring.’
‘I have worked with Stephanie Talbot who is the assistant practice manager who is responsive.’
Principaux dossiers
Temple Tax Chambers
Specialist tax set Temple Tax Chambers includes members experienced in litigation at all levels, in addition to a broad range of advisory matters. Alun James ’s advisory practice covers corporate reorganisations, debt restructuring, and venture capital trusts, among others. Ximena Montes Manzano, who appeared before the Court of Appeal in key IR35 case Atholl House Productions Limited v HMRC, is highly active for taxpayers. Jonathan Schwarz focuses on international disputes and cross-border tax issues, including acting for the Danish customs and tax administration in Skatteforvaltningen v Solo Capital Partners LLP & Ors, a case concerning the attempted recovery of €1.7bn from a Dubai-based hedge fund that the Danish revenue alleges are the proceeds of “cum-ex” fraud. Philip Ridgway acts on the full range of tax matters, including both litigious and advisory issues. David Pett, who was formerly head of tax at Pinsent Masons LLP, has key strength in employment tax.
Les références
‘The clerks are unfailingly helpful and hospitable.’
‘They were very efficient and easy to deal with.’
‘Both the clerks are very helpful, responsive and willing to assist.’
Devereux
Les références
‘Clerks are responsive and helpful – very easy to deal with.’
‘Glenn Billeness – nice guy, approachable and down-to-earth and all in all a very decent guy. Knows our needs and makes the right recommendations for us, always going the extra mile.’
‘The clerks, Glenn Billeness in particular, are proactive and have a great understanding of their barristers; matching needs with experience perfectly in all of their recommendations.’
Principaux dossiers
GRAY'S INN TAX CHAMBERS
Gray’s Inn Tax Chambers, described as an ‘intellectual powerhouse’, attracts prestige domestic and multinational clients for both litigation and advisory matters. Primarily active against HMRC, members have appeared before the tax courts at all levels, and are persistently active in significant cases. Nicola Shaw KC, who ‘commands the respect of the tax judiciary and other silks’, has broad tax expertise, and recently appeared before the Upper Tribunal in HMRC v VolkerRail, regarding group relief of losses incurred by the UK permanent establishment of a European company. Laurent Sykes KC is active on numerous high-profile private client matters, and has an advisory practice which includes employment tax, capital gains, and business tax. Michael Jones KC acts for both taxpayers and HMRC, and is experienced in commercial disputes and restitutionary claims which include a tax element. Senior junior Nikhil Mehta advises on both UK and Indian tax law. Laura Kathryn Inglis acted for energy supplier Scottish Power in Scottish Power Ltd et al v HMRC, a dispute as to the deductibility of consumer redress payments agreed between Scottish Power and Ofgem.
Les références
‘Ben Stern runs a tight ship and bends over backwards to assist instructing solicitors. He is reliable and knows exactly the right barrister for the job.’
‘The senior clerk Ben Stern is first-rate. He acts as a great conduit between counsel and instructing solicitors, and also with the court. He is always available and receptive. A pleasure to work with.’
‘Ben Stern deserves a special mention. He is a legend.’
Principaux dossiers
Pump Court Tax Chambers
Pump Court Tax Chambers includes a ‘good mix of pre-eminent and up-and-coming silks and juniors‘, which covers a broad range of corporate tax matters, including transfer pricing, property tax, employment tax and unallowable purpose issues. David Milne KC is highly active on both complex advisory matters and high profile disputes, such as Irish Bank Resolution Corporation Ltd v HMRC, a test case concerning the interpretation of the UK-Republic of Ireland double tax treaty. Kevin Prosser KC acts for a varied list of high profile and highly international clients, including BlackRock in BlackRock Holdco 5 LLC v HMRC, on the deductibility of interest of $4bn of intra-group loans involved in the 2009 purchase of Barclays Global Investors. David Ewart KC was opposing counsel. James Rivett KC appeared in the Supreme Court in the MODS Group Litigation, a test case challenging the UK’s imposition of tax charges on foreign manufactured overseas dividends. Laura Poots has key expertise in pension tax disputes and public law issues in the tax context.
Les références
‘Really helpful clerking team – Rob Adam particularly stands out for his collaborative approach.’
‘Bruno Antoniotti is excellent, keeping us up to date with progress and assisting with the instruction.’
‘John Poyser is fabulous.’
Principaux dossiers
11 New Square
Specialist tax set 11 New Square maintains a membership of barristers praised by clients for their ‘technical expertise across a broad spectrum of issues.’ Members advise on a diverse range of high value transactions, and represent both the taxpayer and HMRC in disputes in the tribunals system, Court of Appeal, and Supreme Court. ‘Best in the business’ Jonathan Peacock KC appeared before the Supreme Court during 2023 in SSE Generation Limited v HMRC, one of a number of important capital allowances cases Peacock has appeared in recently. Hui Ling McCarthy KC acted as leading counsel for the revenue in HMRC v Tooth, a test case on the twenty year time limit and the concept of ‘staleness’. Francis Fitzpatrick KC covers both contentious and advisory matters, with a practice which encompasses intangible assets, energy infrastructure, controlled foreign companies and cryptocurrency. John Brinsmead-Stockham KC, who took silk in 2023, is well regraded for his ‘extreme clarity of expression.’
Les références
‘Tom Rook is extremely helpful, responsive and accommodating.’
‘Very strong service. We know Tom Rook in particular, and he is proactive and very helpful.’
‘We have always found the clerks at 11 New Square quick to respond and always practical and helpful.’
Principaux dossiers
Field Court Tax Chambers
Members of Field Court Tax Chambers have appeared as advocates throughout the UK courts, as well as in the European Court of Justice, the Privy Council, and foreign courts. International taxation expert Philip Baker KC has a long record of lecturing, and is published on double taxation treaties. Head of chambers Patrick Soares advises on the structuring of land transactions. Patrick Way KC, who is a co-founder of the set, handles a broad range of matters including taxation of interest. Imran S Afzal, described as ‘a joy to watch in court’, provided advocacy in Gallaher Limited v HMRC, a dispute as to availability of domestic law tax relief which went before the Court of Justice of the European Union, one of the last British cases to do so. Dilpreet K Dhanoa appears for a broad range of clients on domestic and international tax matters, and appeared for Hargreaves Property Holdings in Hargreaves Property Holdings Ltd v HMRC, a case on the taxation of interest on overseas loans which was appealed to the Upper Tribunal.
Les références
‘Stephanie Talbot has been excellent at every turn. She is always prompt to respond, accommodating, and a pleasure to deal with.’
‘The clerks’ room is totally professional and efficient. Marie Burke and Stephanie Talbot are consummate professionals, and tremendously reassuring.’
‘I have worked with Stephanie Talbot who is the assistant practice manager who is responsive.’
Principaux dossiers
Temple Tax Chambers
Specialist tax set Temple Tax Chambers includes members experienced in litigation at all levels, in addition to a broad range of advisory matters. Alun James ’s advisory practice covers corporate reorganisations, debt restructuring, and venture capital trusts, among others. Ximena Montes Manzano, who appeared before the Court of Appeal in key IR35 case Atholl House Productions Limited v HMRC, is highly active for taxpayers. Jonathan Schwarz focuses on international disputes and cross-border tax issues, including acting for the Danish customs and tax administration in Skatteforvaltningen v Solo Capital Partners LLP & Ors, a case concerning the attempted recovery of €1.7bn from a Dubai-based hedge fund that the Danish revenue alleges are the proceeds of “cum-ex” fraud. Philip Ridgway acts on the full range of tax matters, including both litigious and advisory issues. David Pett, who was formerly head of tax at Pinsent Masons LLP, has key strength in employment tax.
Les références
‘The clerks are unfailingly helpful and hospitable.’
‘They were very efficient and easy to deal with.’
‘Both the clerks are very helpful, responsive and willing to assist.’