Old Square Tax Chambers is an elite set whose members are among the best regarded tax barristers in practice.

We provide independent advice on all areas of tax. We provide assistance in tax disputes of all types and can help taxpayers in all their dealings with HMRC. Members of chambers have appeared in tax litigation from the First-tier Tribunal to the Supreme Court and CJEU. Particular areas in which barristers at Old Square Tax Chambers excel include trusts and estate planning, employee taxation, foreign domiciliaries, corporate taxation, international taxation, VAT and SDLT.

If you wish to discuss instructing one of us or would like further information, our Senior Clerk Tony Hall will be happy to help.

Other Barristers Practising from Chambers

Old Square Tax Chambers
15 Old Square, Lincoln's Inn
London, WC2A 3UE
taxchambers@15oldsquare.co.uk
Tel: (020) 7242 2744
Fax: (020) 7831 8095
DX: LDE 386
Out of Hours: 07817 149 061

RECENT NEWS & EVENTS

Free Seminar - Case law developments in tax - 9 November 2017

Old Square Tax Chambers are hosting an afternoon seminar on 9 November 2017 where Amanda Hardy Q.C. Rory Mullan and Mary Ashley will be speaking on Variation of Trusts.
Please let us know if you wish to attend by emailing seminars@15oldsquare.co.uk and do feel free to inform any colleagues who might be interested in joining us.

Case C-192/16 Fisher v HMRC – CJEU rules on status of Gibraltar

The CJEU has given its preliminary ruling in Case C-192/16 Fisher v HMRC in which Rory Mullan and Harriet Brown acted for the taxpayers and Oliver Marre for HM Government of Gibraltar.

The CJEU followed an earlier decision of June this year and heled that the exercise of freedom of establishment or free movement of capital by British nationals between the UK and Gibraltar constitutes, as a matter of EU law, a situation confined in all respects within a single Member State.

Importantly, the CJEU confirmed that the scope of this rule was limited to British nationals and that even in the situation involving British nationals, reliance on EU law is possible where there is sufficient foreign element. That factual question, however, has been left for the Upper Tribunal to decide.

Rory Mullan - Routier v HMRC – CA rules on status of Jersey in EU law

Rory Mullan acted for the taxpayer before the Court of Appeal Routier v HMRC. This was a highly significant case which concerned the EU law implications of a restriction on IHT relief for a gift to a Jersey Charity.

The Court of Appeal has confirmed that a restriction on charitable reliefs to UK charities was an unlawful restriction on the right to free movement of capital, but has held that it is lawful for the UK to restrict relief to those charities based in a jurisdiction where there are suitable mechanisms for exchange of tax information.

Importantly, the Court decided in favour of the taxpayer that the provisions on free movement of capital apply as between the UK and Jersey. This aspect of the decision will have significant consequences beyond the facts of this case. It confirms that EU law defences are available to Jersey trusts and other entities, a point which HMRC has long disputed.

“Strength in depth”: Legal 500 rankings published

Old Square Tax Chambers are delighted once again to have been listed as a leading set for both private client and corporate tax work in the Legal 500 (2017).
Robert Venables QC, James Kessler QC, Amanda Hardy QC and Philip Simpson QC are individually ranked as Leading Silks and Rory Mullan, Etienne Wong, Harriet Brown and Oliver Marre as Leading Juniors.
Further details are available here.

Taxation of Directors and Employees Post the Supreme Court Decision in RFC 2012 Plc ("Rangers") and the 2017 Finance Acts

Robert Venables Q.C., Harriet Brown and Setu Kamal will be speaking at an afternoon seminar at The Law Society’s Hall, London WC2A.
All the speakers are members of Old Square Tax Chambers, Lincoln’s Inn, WC2A 3UE.
Fees £450 + VAT (£90), total £540.
Early Bird price for bookings made before September 11th £400 + VAT (£80), total £480.
For booking and Terms and Conditions please visit www.khpplc.co.uk or contact aw.khpplc@khpplc.co.uk