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 Cliff Holland will be happy to help.

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
Out of Hours: 07917701325

RECENT NEWS & EVENTS

Free Seminar on International Tax Issues – Bristol – 26 June 2018

Old Square Tax Chambers is hosting an afternoon seminar on 26 June 2018 where Philip Simpson QC, Etienne Wong and Harriet Brown will be speaking on International Tax Issues.
The seminar is to be held from 4.00 pm to 6.15 pm in the Jupiter Suite, Radisson Blu Hotel Bristol, Broad Quay, Bristol, BS1 4BY and the timetable will be as follows:
4.00 - 4.15        Tea & Coffee
4.15 – 4.50       Etienne Wong will speak on VAT & Brexit: What we know and what we could still change
4.50 – 5.25       Harriet Brown will speak on The New Deemed Domicile Rules: the new charges, limitations and reliefs
5.25 – 6.00       Philip Simpson QC will speak on Inheritance Tax and UK property: the scope and effect of the corporate look through in new Schedule A1 IHTA 1984  
6.00 – 6.15       Question to the speakers followed by drinks
Drinks will be hosted immediately after the seminar at which you will have an opportunity to meet some of the members of Old Square Tax Chambers.
The seminar is free of charge.
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.

Corporate Tax - MBL's 2018 Annual Conference: Sarah Squires

Sarah Squires will be speaking at MBL's all-day annual corporate tax conference on 20 June 2018 in London.
For more information, including how to register for the conference , please click here.

Dundas Heritable Limited v. HMRC ~ Philip Simpson QC

Philip Simpson Q.C. successfully represented the taxpayer in Dundas Heritable Limited v. HMRC [2018] UKFTT 244 (TC).
The taxpayer company had filed tax returns for two years late, more than two years after the end of the accounting periods in question. The returns included claims for capital allowances. At the time the returns were lodged, the capital allowance claims were out of time. But HMRC opened enquiries into the returns. Where an enquiry has been opened into a corporation tax return, the time limit for making capital allowances claims is one month after the end of the enquiry. The question for the FTT was whether the enquiry meant that the claims were in time. The FTT held that it did. The legislation was clear, and excluded enquiries into certain returns (those that had been amended so as to include a capital allowances claim) from the extension of the time limit. Accordingly, the taxpayer’s claims in the present case had been made in time.

Rory Mullan speaking on Capital Gains Tax in 2018

Rory Mullan presented a webinar on Capital Gains Tax in 2018 for Tolley Lexis Nexis on 8 May 2018.
In the webinar (details of which can be access here) he discussed recent and potential legislative and case law development relating to capital gains tax.

Joining Old Square Tax Chambers as an Established Practitioner

We welcome and invite applications to join Chambers from silks or juniors with five or more years revenue law experience, whether currently in independent or employed practice and from solicitors wishing to transfer to the Bar.
Applications should be in writing enclosing a short introductory letter and curriculum vitae to: Rory Mullan at admissions@15oldsquare.co.uk
The closing date for applications for tenancy is 2nd July 2018 at 4.00pm.