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.
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.
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.
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.
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.
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."
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.
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.