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Global Guide

Private Wealth: Tax (The Bar) — UK

Band 1

第一等

From the Chambers Global guide

THE SET 

Pump Court is a well-known personal tax and private client set that has particular expertise in offshore and onshore trust reorganisations and inheritance tax, and is a leader in employee benefit trusts. The team has experience of advising on entrepreneur's, business property and agricultural property relief. Pump Court's broad group consists of 22 barristers, eight of whom are silks.

Client service: "A leading set. The first people I would think of going to for private client tax. Beyond their expertise, the administration of the set is great; the clerks are very user-friendly and efficient. It's a slick operation." Nigel Jones is the head clerk.

SILKS 

William Massey QC  
A leading silk in the Private Client Tax Bar, who is extremely experienced in a variety of areas, including tax and estate planning, agricultural property, BPR and APR. He has represented clients in the High Court and Supreme Court. He continues to grow his practice in matrimonial finance-related work.
Strengths: "Famously 'the best in town' when it comes to tax and landed estates." "He is very masterful when it comes to dealing with the taxation issues affecting landed estates. To find a QC who can steer you around the law is absolutely essential, and Massey is one of the most capable landed estate tax barristers."
Recent work: He provided beneficiaries with an opinion on the Variation of Trusts Act 1958 and successfully argued an extension of a trust period does not amount to a new settlement for tax purposes.

Kevin Prosser QC  
His reputation and expertise lie in highly complex and litigious personal tax and income tax cases. He is increasingly representing individuals in cases relating to tax avoidance schemes.
Strengths: "Kevin is exceptional. His drafting is superb and he picks up points very quickly in conference." "He is able to explain difficult concepts well, and is very persuasive. In addition to being very smart and knowing his way around tax, he gives practical guidance but can translate that convincingly and clearly in a court setting."
Recent work: He represented UBS on an income tax issue relating to receiving shares in a company as bonuses.

David Ewart QC  
As an accomplished private client tax practitioner, he advises clients on trust legislation, BPR and inheritance tax planning.
Strengths: "He is technically a superstar - pragmatic, thorough and imaginative." "He is sensible, approachable, down-to-earth, low-key but clearly intelligent."
Recent work: He represented Andrew Chappell, who claimed a deduction for overseas manufactured dividends which was challenged by HMRC.

Julian Ghosh QC  
A QC in England and Scotland, he advises the taxpayer and Revenue on personal tax matters; he has a particular expertise in BPR and APR work.
Strengths: "He really is excellent, superb."
Recent work: He represented a US LLC client on its right to not pay UK income tax on profits as a result of double tax relief.

JUNIORS 

Emma Chamberlain  
Her practice focuses on private client tax, on matters such as trust reorganisation, the structuring of offshore trusts and companies, and IHT and CGT planning for UK-domiciled clients. Personal tax issues on divorce and employee benefit matters increasingly feature in her caseload.
Strengths: "She is the pre-eminent expert on all matters to do with tax of trusts and offshore trusts. She is top of the tree for that - an absolute star." "She has extensive knowledge of the field and you know if you get an opinion from her, it's going to be very difficult for the Revenue to argue against it."
Recent work: Continued to represent a client in a residential dispute pertaining to time spent in Monaco.

James Rivett  
An impressive personal tax junior, he advises HMRC and private client firms on tax issues, including innovative trusts techniques. He represents landed estates on BPR, APR and IHT matters.
Strengths: "I would swear by him. He can master the most arcane areas of tax law and create a road map of how you get from A to B. He is particularly good with non-domicile clients." "We really appreciate how nimble he is. He takes it all in his stride. He's really fantastic."
Recent work: Relitigated the Shiner & Sheinman v HMRC case in the First-tier Tribunal, regarding retrospective application of UK legislation in relation to personal rights under EU law.

Elizabeth Wilson  
Advises and litigates on IHT, CGT and offshore trust planning, and assists non-domiciliaries on planning matters. She also has experience of advising on tax-efficient investment vehicles such as partnerships and trust structures.
Recent work: Represented a client on the exemption of inheritance from IHT, and specifically argued the transaction was not a transfer of value.

Richard Vallat  
An experienced advocate advising clients on IHT, CGT, offshore trust estate planning and income tax matters. His practice sees him representing HMRC in alleged tax avoidance cases.
Strengths: "He is highly knowledgeable. He has the advantage that he understands the corporate side of things, so is a reliable pair of hands." "He is completely charming outside court, and formidable as opposition once you cross through the door. He is clever and high quality - a strong tax litigator."
Recent work: Represented HMRC on a late filing penalty relating to a self-assessment tax form. Successfully argued the wording in the form could be considered "proper notice."

Laura Poots  
Focuses her practice on personal tax issues, including offshore tax structures and family partnerships aimed at minimising exposure to IHT, CGT and other taxes. She represents HMRC on tax issues with increasing regularity.
Strengths: "She's a delight. She's very much to the point, she's clear, concise and makes things pretty easy." "She is excellent on response times, and very knowledgeable on private client matters."
Recent work: Represented HMRC on personal tax issues related to an owner-managed property company.

Ian Richards  
Significant experience representing a broad range of private clients, including ultra high net worth individuals, international sporting individuals and entertainers. He assists his clients with residency status matters, offshore trusts and techniques to preserve and protect wealth and future gains.

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Band 2

第二等

From the Chambers Global guide

THE SET 

The set possesses expertise representing many national and international ultra high net worth clients in advisory and litigious capacities. The barristers assist with private client tax matters such as trusts, inheritance tax and high-profile divorce cases.

Client service: "I find the clerks very good: they're very helpful and always willing to assist you and guide you to the right person. It is a very well-run chambers." Tony Hall is the senior clerk at the set.

SILKS 

James Kessler QC  
Head of chambers James Kessler QC is an experienced practitioner in the areas of trusts, wills and charities. He has notable experience advising non-domiciliaries on their tax affairs.
Strengths: "He is a very strong practitioner. He is known for his excellent academic work on drafting." "I rate his intellect and I have a great deal of respect for him."

Amanda Hardy QC  
Continues to represent clients in litigation, which include trusts and tax aspects in divorce. She assists with individuals' personal tax planning and has expertise in pension taxation, as well as offshore domicile and residency issues.
Strengths: "Amanda Hardy has been providing exceptionally good tax advice. She has excellent writing skills and she has provided clear, concise advice." "She is very practical and good with clients - she commands their attention. She's direct and to the point but also very good at getting to the nuance of what a client wants."

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Band 2

第二等

From the Chambers Global guide

THE SET 

Barristers at this set are adept at dealing with highly complex offshore trusts, estate and inheritance tax planning matters. Its members represent private clients in a range of litigious personal tax disputes.

Client service: "The clerking is superb and obviously top-notch. They've worked on that to make sure it's an easy and friendly system." The head clerk is Mark Rushton.

SILKS 

Brian Green QC  
An experienced private client and chancery barrister, Green advises on trusts and estates as well as pension tax issues.
Strengths: "The brilliant thing is his ability to see through complex matters; he is ingenious and very creative. His writing is clear and his drafting is clever." "He has been an absolute gem: he has given amazing advice and is coming up with great solutions."

Michael Furness QC  
Experienced in advising private clients and the Revenue on personal tax and inheritance matters. He also represents clients on offshore trust and tax litigation.
Strengths: "He is a good technician."
Recent work: Advised on a range of issues relating to film scheme reliefs.

Jonathan Davey QC  
Having taken silk in 2016, Jonathan Davey QC has expertise representing high net worth clients in complex private tax matters. His practice also sees him representing the Crown in personal tax disputes.
Strengths: "He's very good: personable and on the ball. He's a real team player. He was a pleasure to work with." "He has been extremely impressive."

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Band 3

第三等

From the Chambers Global guide

THE SET 

Devereux's barristers advise and litigate complex, cross-border private client tax matters. Inheritance tax, capital gains tax and income tax are all areas the set has expertise in. The set's practice also encompasses UK and international tax and trusts issues relating to charities and relevant donations.

Client service: "The clerks were great. They were on the ball all the time, and went the extra mile to make sure the barrister was always on hand. They have one clerk allocated to a case - it's streamlined." The head clerk is Vince Plant.

JUNIORS 

Aparna Nathan 
An adept barrister with well-established advisory and litigation practices. She has particular expertise in revenue law, offshore structures and tax planning for UK and non-UK domiciled entrepreneurs.
Strengths: "She's always delightful to deal with. She gives very good, practical commercial advice. Inheritance tax is her particular strength." "Every opinion has the rigour of being extremely well prepared. She's very thorough and exhaustive on tax analysis; she gives good, robust views."
Recent work: Represented HMRC in the Court of Appeal on the interpretation of procedural provisions for loss of claims.

Marika Lemos 
Advises a broad client base, including individuals, trustees and public bodies, on private client tax matters. She is highly experienced in international and offshore trust litigation.
Strengths: "She is absolutely brilliant and extremely nice. She writes a very good letter, which will be technical but very readable and understandable. She provides clear advice in an approachable manner." "Her attention to detail is unbelievably good; if you are missing anything she will bring it to light."

Barrie Akin 
A former chartered tax accountant, Barrie Akin has a unique perspective on tax matters. His practice includes advising foreign and domestic high net worth individuals on capital gains tax planning, including the use of residency rules. He has represented clients against HMRC on offshore trust and tax disputes.
Strengths: "His knowledge is fantastic, as he was ex-Revenue before he went to the Bar. He is also very accessible." "He has a brilliant mind in terms of tax planning. Not only does he have an amazing understanding, but he has the number-crunching accountancy style. He is absolutely excellent."

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Band 3

第三等

From the Chambers Global guide

THE SET 

Field Court has a broad client base ranging from governments and multinational enterprises to high net worth individuals and celebrities. Its expertise extends to international matters, with some members having appeared in foreign court proceedings.

Client service: "I rate the practice managers at Field Court very highly. They are the best clerks of any chambers I work with. They manage cases exceptionally well, and are easy and personable to get on with." Marie Burke is the set's practice manager, and Stephanie Talbot is the assistant practice manager.

JUNIORS 

Patrick Soares 
Head of chambers Patrick Soares is frequently called on to represent both private clients and HMRC on international and domestic private client tax matters.
Strengths: "He has a malleable mind to think around problems and to make very interesting tax structures."

Imran Afzal 
Possesses knowledge on international and domestic tax matters. He represents high-profile clients on litigious matters, and has appeared before domestic and foreign courts.
Strengths: "He is a very bright man. He is wise beyond his years in terms of knowledge of the law, judgement and how to take particular matters forward." "He is a very talented lawyer and very clever."
Recent work: Represented HMRC in the Icebreaker case and on whether partnership members could claim tax relief as a result of partnership losses.

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Band 3

第三等

From the Chambers Global guide

THE SET 

Gray's Inn's private client work has seen its barristers represent clients in UK and Hong Kong courts. Members draw on their expertise in personal and business tax to represent both the Revenue and taxpayers, including high net worth individuals and entrepreneurs. They also frequently advise non-domiciled individuals on estate planning and residence issues.

Client service: "The clerks are absolutely fantastic. They're flexible and nothing is too much trouble. Chris Broom is fantastic - very social and very approachable." He is the senior clerk.

SILKS 

Michael Flesch QC 
An experienced practitioner adept in representing UK and non-UK domiciled clients on private client tax matters. He has strong litigation and advisory practices.
Strengths: "He is exceptional and top of the line. He just gives fantastic advice." "He is a really wonderful private client silk. A very good, charming guy."

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Band 3

第三等

From the Chambers Global guide

THE SET 

Members of this well-known chancery set are frequently called on to represent clients in advisory and litigious capacities. The set's broad private client taxation offering extends to trusts, inheritance tax and pension matters.

Client service: "The head clerk Paul Jennings is particularly good at making sure of responses and keeping us informed."

JUNIORS 

Christopher Whitehouse  
A leading junior whose expertise lies in tax, trusts and estates work. He also has experience in APR and BPR claims for farmhouses and landed estates.
Strengths: "He is exceptionally bright and understands the complexities of landowning trusts." "Landed estate work and the Settled Land Act is a rarefied area that he is big in. He always gives incredibly good advice."

Leon Sartin 
Possesses a broad chancery practice. His expertise includes trusts, tax and inheritance planning, and he acts for clients in both advisory and litigious capacities. His practice includes professional negligence and Court of Protection work.
Strengths: "His analysis is extremely good, he's practical and his application is even better. He gets down to what things really mean in practice, and doesn't leave you with just one page of theory." "He is calm and has a nice amount of gravity, people listen to him."

^ Return to Top

Star Individuals

Pump Court Tax Chambers

From the Chambers Global guide

William Massey QC  
A leading silk in the Private Client Tax Bar, who is extremely experienced in a variety of areas, including tax and estate planning, agricultural property, BPR and APR. He has represented clients in the High Court and Supreme Court. He continues to grow his practice in matrimonial finance-related work.
Strengths: "Famously 'the best in town' when it comes to tax and landed estates." "He is very masterful when it comes to dealing with the taxation issues affecting landed estates. To find a QC who can steer you around the law is absolutely essential, and Massey is one of the most capable landed estate tax barristers."
Recent work: He provided beneficiaries with an opinion on the Variation of Trusts Act 1958 and successfully argued an extension of a trust period does not amount to a new settlement for tax purposes.

^ Return to Top

Star Individuals

Pump Court Tax Chambers

From the Chambers Global guide

Kevin Prosser QC  
His reputation and expertise lie in highly complex and litigious personal tax and income tax cases. He is increasingly representing individuals in cases relating to tax avoidance schemes.
Strengths: "Kevin is exceptional. His drafting is superb and he picks up points very quickly in conference." "He is able to explain difficult concepts well, and is very persuasive. In addition to being very smart and knowing his way around tax, he gives practical guidance but can translate that convincingly and clearly in a court setting."
Recent work: He represented UBS on an income tax issue relating to receiving shares in a company as bonuses.

^ Return to Top

Band 1

Old Square Tax Chambers

From the Chambers Global guide

James Kessler QC  
Head of chambers James Kessler QC is an experienced practitioner in the areas of trusts, wills and charities. He has notable experience advising non-domiciliaries on their tax affairs.
Strengths: "He is a very strong practitioner. He is known for his excellent academic work on drafting." "I rate his intellect and I have a great deal of respect for him."

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Band 1

Maitland Chambers

From the Chambers Global guide

Christopher McCall QC of Maitland Chambers 
A highly experienced tax barrister known for advising private individuals on trusts and tax law. He has particular experience with the planning of trusts upon divorce.
Strengths: "He is thorough, pleasant and very careful."

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Band 2

Pump Court Tax Chambers

From the Chambers Global guide

David Ewart QC  
As an accomplished private client tax practitioner, he advises clients on trust legislation, BPR and inheritance tax planning.
Strengths: "He is technically a superstar - pragmatic, thorough and imaginative." "He is sensible, approachable, down-to-earth, low-key but clearly intelligent."
Recent work: He represented Andrew Chappell, who claimed a deduction for overseas manufactured dividends which was challenged by HMRC.

^ Return to Top

Band 2

Gray's Inn Tax Chambers

From the Chambers Global guide

Michael Flesch QC 
An experienced practitioner adept in representing UK and non-UK domiciled clients on private client tax matters. He has strong litigation and advisory practices.
Strengths: "He is exceptional and top of the line. He just gives fantastic advice." "He is a really wonderful private client silk. A very good, charming guy."

^ Return to Top

Band 2

Pump Court Tax Chambers

From the Chambers Global guide

Julian Ghosh QC  
A QC in England and Scotland, he advises the taxpayer and Revenue on personal tax matters; he has a particular expertise in BPR and APR work.
Strengths: "He really is excellent, superb."
Recent work: He represented a US LLC client on its right to not pay UK income tax on profits as a result of double tax relief.

^ Return to Top

Band 2

Wilberforce Chambers

From the Chambers Global guide

Brian Green QC  
An experienced private client and chancery barrister, Green advises on trusts and estates as well as pension tax issues.
Strengths: "The brilliant thing is his ability to see through complex matters; he is ingenious and very creative. His writing is clear and his drafting is clever." "He has been an absolute gem: he has given amazing advice and is coming up with great solutions."

^ Return to Top

Band 3

Wilberforce Chambers

From the Chambers Global guide

Michael Furness QC  
Experienced in advising private clients and the Revenue on personal tax and inheritance matters. He also represents clients on offshore trust and tax litigation.
Strengths: "He is a good technician."
Recent work: Advised on a range of issues relating to film scheme reliefs.

^ Return to Top

Band 3

Old Square Tax Chambers

From the Chambers Global guide

Amanda Hardy QC  
Continues to represent clients in litigation, which include trusts and tax aspects in divorce. She assists with individuals' personal tax planning and has expertise in pension taxation, as well as offshore domicile and residency issues.
Strengths: "Amanda Hardy has been providing exceptionally good tax advice. She has excellent writing skills and she has provided clear, concise advice." "She is very practical and good with clients - she commands their attention. She's direct and to the point but also very good at getting to the nuance of what a client wants."

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New Silk

Wilberforce Chambers

From the Chambers Global guide

Jonathan Davey QC  
Having taken silk in 2016, Jonathan Davey QC has expertise representing high net worth clients in complex private tax matters. His practice also sees him representing the Crown in personal tax disputes.
Strengths: "He's very good: personable and on the ball. He's a real team player. He was a pleasure to work with." "He has been extremely impressive."

^ Return to Top

Star Individuals

Pump Court Tax Chambers

From the Chambers Global guide

Emma Chamberlain  
Her practice focuses on private client tax, on matters such as trust reorganisation, the structuring of offshore trusts and companies, and IHT and CGT planning for UK-domiciled clients. Personal tax issues on divorce and employee benefit matters increasingly feature in her caseload.
Strengths: "She is the pre-eminent expert on all matters to do with tax of trusts and offshore trusts. She is top of the tree for that - an absolute star." "She has extensive knowledge of the field and you know if you get an opinion from her, it's going to be very difficult for the Revenue to argue against it."
Recent work: Continued to represent a client in a residential dispute pertaining to time spent in Monaco.

^ Return to Top

Band 1

Devereux

From the Chambers Global guide

Aparna Nathan 
An adept barrister with well-established advisory and litigation practices. She has particular expertise in revenue law, offshore structures and tax planning for UK and non-UK domiciled entrepreneurs.
Strengths: "She's always delightful to deal with. She gives very good, practical commercial advice. Inheritance tax is her particular strength." "Every opinion has the rigour of being extremely well prepared. She's very thorough and exhaustive on tax analysis; she gives good, robust views."
Recent work: Represented HMRC in the Court of Appeal on the interpretation of procedural provisions for loss of claims.

^ Return to Top

Band 1

Pump Court Tax Chambers

From the Chambers Global guide

James Rivett  
An impressive personal tax junior, he advises HMRC and private client firms on tax issues, including innovative trusts techniques. He represents landed estates on BPR, APR and IHT matters.
Strengths: "I would swear by him. He can master the most arcane areas of tax law and create a road map of how you get from A to B. He is particularly good with non-domicile clients." "We really appreciate how nimble he is. He takes it all in his stride. He's really fantastic."
Recent work: Relitigated the Shiner & Sheinman v HMRC case in the First-tier Tribunal, regarding retrospective application of UK legislation in relation to personal rights under EU law.

^ Return to Top

Band 1

5 Stone Buildings

From the Chambers Global guide

Christopher Whitehouse  
A leading junior whose expertise lies in tax, trusts and estates work. He also has experience in APR and BPR claims for farmhouses and landed estates.
Strengths: "He is exceptionally bright and understands the complexities of landowning trusts." "Landed estate work and the Settled Land Act is a rarefied area that he is big in. He always gives incredibly good advice."

^ Return to Top

Band 1

Pump Court Tax Chambers

From the Chambers Global guide

Elizabeth Wilson  
Advises and litigates on IHT, CGT and offshore trust planning, and assists non-domiciliaries on planning matters. She also has experience of advising on tax-efficient investment vehicles such as partnerships and trust structures.
Recent work: Represented a client on the exemption of inheritance from IHT, and specifically argued the transaction was not a transfer of value.

^ Return to Top

Band 2

Devereux

From the Chambers Global guide

Marika Lemos 
Advises a broad client base, including individuals, trustees and public bodies, on private client tax matters. She is highly experienced in international and offshore trust litigation.
Strengths: "She is absolutely brilliant and extremely nice. She writes a very good letter, which will be technical but very readable and understandable. She provides clear advice in an approachable manner." "Her attention to detail is unbelievably good; if you are missing anything she will bring it to light."

^ Return to Top

Band 2

Field Court Tax Chambers

From the Chambers Global guide

Patrick Soares 
Head of chambers Patrick Soares is frequently called on to represent both private clients and HMRC on international and domestic private client tax matters.
Strengths: "He has a malleable mind to think around problems and to make very interesting tax structures."

^ Return to Top

Band 2

Pump Court Tax Chambers

From the Chambers Global guide

Richard Vallat  
An experienced advocate advising clients on IHT, CGT, offshore trust estate planning and income tax matters. His practice sees him representing HMRC in alleged tax avoidance cases.
Strengths: "He is highly knowledgeable. He has the advantage that he understands the corporate side of things, so is a reliable pair of hands." "He is completely charming outside court, and formidable as opposition once you cross through the door. He is clever and high quality - a strong tax litigator."
Recent work: Represented HMRC on a late filing penalty relating to a self-assessment tax form. Successfully argued the wording in the form could be considered "proper notice."

^ Return to Top

Band 3

Field Court Tax Chambers

From the Chambers Global guide

Imran Afzal 
Possesses knowledge on international and domestic tax matters. He represents high-profile clients on litigious matters, and has appeared before domestic and foreign courts.
Strengths: "He is a very bright man. He is wise beyond his years in terms of knowledge of the law, judgement and how to take particular matters forward." "He is a very talented lawyer and very clever."
Recent work: Represented HMRC in the Icebreaker case and on whether partnership members could claim tax relief as a result of partnership losses.

^ Return to Top

Band 3

Devereux

From the Chambers Global guide

Barrie Akin 
A former chartered tax accountant, Barrie Akin has a unique perspective on tax matters. His practice includes advising foreign and domestic high net worth individuals on capital gains tax planning, including the use of residency rules. He has represented clients against HMRC on offshore trust and tax disputes.
Strengths: "His knowledge is fantastic, as he was ex-Revenue before he went to the Bar. He is also very accessible." "He has a brilliant mind in terms of tax planning. Not only does he have an amazing understanding, but he has the number-crunching accountancy style. He is absolutely excellent."

^ Return to Top

Band 3

Pump Court Tax Chambers

From the Chambers Global guide

Laura Poots  
Focuses her practice on personal tax issues, including offshore tax structures and family partnerships aimed at minimising exposure to IHT, CGT and other taxes. She represents HMRC on tax issues with increasing regularity.
Strengths: "She's a delight. She's very much to the point, she's clear, concise and makes things pretty easy." "She is excellent on response times, and very knowledgeable on private client matters."
Recent work: Represented HMRC on personal tax issues related to an owner-managed property company.

^ Return to Top

Band 3

Pump Court Tax Chambers

From the Chambers Global guide

Ian Richards  
Significant experience representing a broad range of private clients, including ultra high net worth individuals, international sporting individuals and entertainers. He assists his clients with residency status matters, offshore trusts and techniques to preserve and protect wealth and future gains.

^ Return to Top

Band 3

5 Stone Buildings

From the Chambers Global guide

Leon Sartin 
Possesses a broad chancery practice. His expertise includes trusts, tax and inheritance planning, and he acts for clients in both advisory and litigious capacities. His practice includes professional negligence and Court of Protection work.
Strengths: "His analysis is extremely good, he's practical and his application is even better. He gets down to what things really mean in practice, and doesn't leave you with just one page of theory." "He is calm and has a nice amount of gravity, people listen to him."

^ Return to Top

A

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