News & Events

Amanda Hardy (Chairwoman) & Harriet Brown of Tax Chambers, 15 Old Square, will be speaking at the New and Proposed Developments for Offshore Tax Advisors seminar, being held at The St Pierre Park Hotel, Guernsey on May 22nd and L'Horizon Hotel, Jersey on May 23rd.

Robert Venables QC (Chairman), Patrick Cannon, Rory Mullan & Oliver Marre, all of Tax Chambers, 15 Old Square, will be speaking at the Key Haven Publications Ltd seminar on Practical Tax Planning, with Special Emphasis on Finance Bill 2013. The seminar is being held at The Law Society, Chancery Lane on Thursday 13th June 2013.

Rory Mullan of Tax Chambers, 15 Old Square, will be a speaker for the LexisNexis webinar on General Anti-Abuse Rule (GAAR) and other developments in anti-avoidance, which will take place on Wednesday 3rd July 2013 - 12:30.

Amanda Hardy of Tax Chambers, 15 Old Square, will be one of the speakers for the LexisNexis webinar on "How to maximise Entrepreneurs’ Relief and other tips for minimising Capital Gains Tax", being held on Wednesday 26th June 2013.

Patrick Cannon of Tax Chambers will be speaking on Thursday 16th May 2013 at the Stamp Duty Land Tax Seminar, which will be hosted by the IBC.

For more details, please see the brochure.

Robert Venables QC, James Kessler QC, Amanda Hardy, Patrick Cannon, & Harriet Brown, all of Tax Chambers, 15 Old Square, are among the speakers at the Key Haven Publications Ltd seminar on Practical Tax Planning, being held at Merton College, Oxford between Wednesday 2nd and Friday 4th October 2013

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The lecture notes from last week’s Tax Chambers, 15 Old Square seminar on Finance Bill 2013: Residence and Domicile Issues have been added to the Articles section of the website...

Patrick Cannon of Tax Chambers will be speaking on Wednesday 1st May 2013 at the Stamp Duty Land Tax (SDLT) Webinar Update Webinar, hosted by LexisNexis.

For further information, and details on how to book, please click here.

Due to an overwhelming response to invites for the Tax Chambers, 15 Old Square seminar on the Finance Bill 2013: Residence and Domicile Issues,Thursday 25th April 2013, is now fully subscribed.

Rory Mullan of Tax Chambers will be speaking at the CLT Conference on Commercial Leases: Key Drafting Issues Conference 2013 on Wednesday 10th April 2013.

James Kessler QC's book Drafting Trusts & Will Trusts was recently reviewed in Trusts Quarterly Review - Volume 11 - Issue 1, 2013.

A copy of the review can be read below.

Patrick Cannon of Tax Chambers will be speaking at the CIOT Manchester Branch SDLT Update Seminar on Monday 22nd April 2013. The Seminar will be held at Peter House, Oxford Street, Manchester M1 5AN.

For booking information please click here.

The Tax Chambers Standard Terms of Work have been amended as from 27 March 2013 to correct a typographical error in clause 6.2. The corrected version is titled version 2.1.

Harriet Brown of Tax Chambers has successfully defended a claim for relief in relation to payments from a FURBS to a retiring employee in Ballard v HMRC (TC2505). Mr. Ballard, the Appellant, had retired upon being made redundant, and argued that consequently he was entitled to relief on his lump-sum payment from the FURBS. The Court held that Mr. Ballard was entitled to the relief.

The lecture notes from last week’s Tax Chambers, 15 Old Square seminar on Legislative Changes for 2012/13 have been added to the Articles section of the website...

James Kessler QC, Rory Mullan and Oliver Marre will each be speaking at a conference hosted by Tax Chambers, 15 Old Square on Wednesday 27th February 2013 covering items dealing with Legislative Changes for 2013/14.

Unfortunately there are no longer any available places at this seminar. Anyone who is interested in attending future seminars hosted by Tax Chambers, 15 Old Square should e-mail seminars@15oldsquare.co.uk

Patrick Cannon and Harriet Brown of Tax Chambers will be speaking on Wednesday 27th February 2013 at the Commercial Property Tax And SDLT Seminar, which will be hosted by Tolley's.

For further details, please see the brochure.

Amanda Hardy of Tax Chambers will be speaking at the IBC's Seminar on Private Client Tax: for Entertainers & Sports People

The seminar will take place on Thursday 7th February 2013 at the Radisson Blu Edwardian, Kenliworth, 97 Great Russell Street, London WC1B 3BL

For further details, please see the brochure.

With effect from 1 February 2013 members of Tax Chambers, 15 Old Square have adopted the Tax Chambers Standard Terms of Work Version 2.0.

The Standard Conditions of Contract for the Supply of Legal Services by Barristers to Authorised Persons 2012 (contained in Annexe T to the Code of Conduct) which are incorporated in the Tax Chambers Standard Terms of Work Version 2.0 can be accessed below.

Tax Chambers, 15 Old Square is now accepting applications for pupillage commencing in October 2014.

Further information is available here

Robert Venables QC, Setu Kamal and Oliver Marre of Tax Chambers will be speaking at a Key Haven hosted seminar on Practical Tax Planning.

The seminar will take place on 7th February 2013 at the Law Society's Hall, 113 Chancery Lane, London. For details please click here.

Rory Mullan and Oliver Marre both of Tax Chambers, 15 Old Square have successfully represented the taxpayers in their appeals against assessments to income tax and national insurance contributions concerning leasing arrangements for employees' cars in Apollo Fuels Ltd and others v HMRC.

HMRC had argued that the arrangements gave rise to a benefit in kind and that payments in respect of business miles travelled were not approved mileage allowance payments within Chapter 2 of Part 4 ITEPA 2003. The First-tier Tribunal declined to follow an earlier decision in respect of similar arrangements and held that the benefit in kind charge did not apply and that mileage allowances were available in full.

A copy of the judgment can be accessed below

Patrick Cannon was interviewed by Tax Journal as part of its “One minute with…” series. Read what he had to say here.

7 December 2012

Setu Kamal of Tax Chambers will be speaking at a conference on Essential Tax Update for Offshore Service Providers being hosted by Mark Davies & Associates.

The conference will take place on Thursday 13th December 2012 from 9.15am at The Old Government House, St Peter Port, Guernsey.

Junior members of Tax Chambers, 15 Old Square can be instructed under the Special Advocacy Scheme and the Joint Advisory Scheme established by the Revenue Bar Association.

These schemes offer low-cost, fixed-fee access to barristers. The Special Advocacy Scheme is designed for simple tax litigation cases and the Joint Advisory Scheme is for taking advice from counsel on straightforward matters.

The Tax Chambers Model Terms of Engagement version 1.1 have been adopted as of 14 May 2012.

These can be found below and also on the Links page above.

Tax Chambers, 15 Old Square are holding a seminar on Tax Issues Affecting UK Land on 20 November 2012 from 4.00 pm to 6.15 pm at the Old Courtroom, Lincoln’s Inn.

The speakers will be Robert Venables QC, Patrick Cannon, and Setu Kamal.

Robert Venables Q.C. of Tax Chambers, 15 Old Square has written a detailed response to the proposed GAAR which has been submitted to HMRC as part of the consultation process.

A copy of the response to the GAAR Consultation Document can be accessed from this page.

Tax Chambers, 15 Old Square is happy to welcome Oliver Marre as its latest member on the successful completion of his pupillage.

James Kessler QC of Tax Chambers and Sir Geoffrey Bowman KCB QC will be speaking at a conference on Statute Law Society and Clarity.

The conference is to be held at the Institute of Advanced Legal Studies, Charles Clore House, 17 Russell Square, London WC1 on Monday 15th October 2012, and is being chaired by Richard Heaton, First Parliamentary Counsel.

Stephen Brandon QC and Amanda Hardy of Tax Chambers will be speaking at a conference on Tax Planning for Non-Domiciles being hosted by IBC Global Conferences at The Grange City Hotel, 8-14 Cooper's Row, London EC3N 2BQ.

Taxation of Non-Residents & Foreign Domiciliaries (11th Edition) by James Kessler QC was recently reviewed in the STEP Journal.

A copy of the review can be found here

The new edition of Taxation of Non-Residents & Foreign Domicilaries by James Kessler QC (11th edition: 2012/13) is now out.

Details of the book can be found here and for the online version here.

13 Sept 2012

Robert Venables QC will be speaking at a conference on Wealth Forum Europe - New Forms of Tax-Efficient Trusts

The conference is to be held at the Sofitel London St.James Hotel, 6 Waterloo Place, London, SW1Y 4AN on Wednesday 5th December 2012, and is hosted by IBC Global Conferences Ltd.

Amanda Hardy will be speaking at a conference on Tax Regulations - Key Issues Affecting Trustees and Tax Advisers

The conference is to be held at the St. Pierre Park Hotel, Guernsey on Tuesday 11th September 2012 and the L’Horizon Hotel, Jersey on Wednesday 12th September 2012, both from 8:45am to 4.30pm, and is hosted by Offshore Professional Conferences Ltd.

Tax Chambers, 15 Old Square congratulates Amanda Hardy on her election to the Committee of the Chancery Bar Association.

"... the authors have demonstrated themselves to have a deep understanding of the relevance of EU law in the UK tax context ... this book is a considerable academic accomplishment and a fantastic advertisement for the services of its authors".

Alexander Erskine, Journal of International Tax, Trust & Corporate Planning.

A podcast by Rory Mullan and Harriet Brown on An Introduction to the Interaction of EU Treaty Freedoms and the UK Tax Code is now available from CPDcast and can be accessed here.

Rory and Harriet, who have also written a book on the subject, The Interaction of EU Treaty Freedoms and the UK Tax Code, give an overview and an introduction to the issues involved.

It is with some regret that we note the retirement of G.R Bretten QC from practice after 42 years. His retirement is a huge loss to the Revenue Bar in general and Tax Chambers, 15 Old Square in particular.

Despite the enormous loss which Rex's retirement represents, Tax Chambers, 15 Old Square will continue to offer the breadth of knowledge, quality of advice and analytical skill for which Rex was renowned.

Anyone with any questions resulting from Rex's retirement should contact our senior clerk Tony Hall.

Christopher Sokol QC, Patrick Cannon and Harriet Brown will each be speaking at a conference hosted by Tax Chambers, 15 Old Square on Tuesday 22nd May 2012 covering items of particular interest in this year’s Finance Bill.

Unfortunately there are no longer any available places at this seminar. Anyone who is interested in attending future seminars hosted by Tax Chambers, 15 Old Square should e-mail seminars@15oldsquare.co.uk

It is with a great deal of sadness that Tax Chambers announce that Robert Argles passed away after a brave fight with illness on 22 April 2012.

Robert had been a member of Chambers for over 40 years. He was always there to offer advice and encouragement to other members, maintaining a successful practice for as long as his health permitted and attracting a great deal of loyalty from his grateful clients.

He fought against a terrible disease with great courage, patience and strength. Despite the pain and the ferocious treatments he underwent, his wisdom and insight remained.

Chambers is grateful to Robert for his very considerable contribution. He will be very much missed.

James Kessler QC, who has written the ebook Swiss Tax Agreement 2011 (published by Key Haven Publications plc) was recently quoted by the the Neue Zürcher Zeitung am Sonntag on the amended UK/Swiss tax agreement.

James Kessler QC will be speaking at a conference on The Future of Trusts being hosted by King's College London at The Strand Campus, King's College London, Strand, London WC2R 2LS on Thursday 12th April 2012 at 8.45am.

James will be speaking on the topic of Putting the taxation of trusts on a sound basis and will cover potential reforms in the areas of inheritance tax, capital gains tax and income tax.

Details on how to book attendance at the conference can be found here.

Amanda Hardy, Rory Mullan and Setu Kamal of Tax Chambers will be presenting a seminar on Tax Law Update after Budget 2012 on 29 March 2012 from 4 pm at the Old Courtroom, Lincoln’s Inn.

The seminar is open to anyone who wishes to attend, although there are now only a very small number of available places remaining. Anyone who wishes to attend should e-mail seminars@15oldsquare.co.uk

Amanda Hardy will be speaking at a conference on Succession strategies for landed estates being hosted by Lexis Nexis on Tuesday 27th March 2012 at the Millennium Gloucester, 4-18 Harrington Gardens, London, SW7 4LH.

 

Rory Mullan and Setu Kamal will each be speaking at a conference on Essential Tax Update for Offshore Service Providers being hosted by Mark Davies & Associates (Offshore) Ltd at The The Pomme d’Or, St Helier, Jersey on Thursday 1st March 2012 at 1.00pm.

Amanda Hardy will be speaking at a conference on Residence and domicile issues for sports players and entertainers hosted by Lexis Nexis on THURSDAY 22 MARCH 2012 to be held at The Folio Suite, Radisson Edwardian Bloomsbury Street Hotel, 9-13 Bloomsbury Street, London WC1B 3QD

This new ebook on the Swiss Tax Agreement 2011 is now out. Details of the book can be found here here

Rory Mullan and Harriet Brown of Tax Chambers 15 Old Square are happy to announce the publication of their book entitled The Interaction of EU Treaty Freedoms and the UK Tax Code.

The book costs £75 and can be ordered from legal booksellers or directly from the publisher Key Haven Publications.

To celebrate the launch of their book, Rory and Harriet will be hosting a seminar and drinks reception on 7 December 2011 from 4.30 pm at the Old Courtroom, Lincoln’s Inn.

The seminar will be open to anyone who wishes to attend and who confirms such by e-mailing seminars@15oldsquare.co.uk

Robert Venables QC, Rory Mullan, Setu Kamal and Harriet Brown, all of Tax Chambers, will be speaking at a conference on Taxation of Directors and Employees in the Disguised Remuneration Era.

The conference is to be held at The Law Society's Hall, 113 Chancery Lane, London WC2A 1PL on Thursday 1st December 2011 from 2:00pm to 5.30pm and is hosted by Key Haven Publicaitons Ltd.

Amanda Hardy and Rory Mullan will each be speaking at a conference on Practical Tax Planning for Wealthy Individuals and SMEs being hosted by Longmark Tax Conferences Ltd at The Belfry, West Midlands on Thursday 24 November 2011.

to be held on Wednesday 23rd November 2011 at the Hyatt Regency London - The Churchill, 30 Portman Square, Marylebone, W1H 7BH

Rory Mullan and Setu Kamal both of Tax Chambers will be speaking at STEP Isle of Man 2011 Annual Conference to be held at the Mount Murray Hotel, Santon, Isle of Man on 10 November 2011.

Tax Chambers congratulates James Kessler QC on winning the Geoffrey Shindler Award for Outstanding Contribution to the Profession, at the STEP Private Client Awards on 15 September 2011

The new edition of Taxation of Non-Residents & Foreign Domicilaries by James Kessler QC (10th edition: 2011/12) is now out.

Details of the book can be found here and for the online version here.

The new edition of Taxation of Charities and Non-Profit organisations by James Kessler QC and Harriet Brown (8th edition: 2011/12) is now out.

Details of the book can be found here and for the online version here.

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Amanda Hardy, Rory Mullan and Harriet Brown of Tax Chambers will be presenting a seminar on Tax Planning for Key Employees after Finance Act 2011 on 29 September 2011 from 4 pm at the Old Courtroom, Lincoln’s Inn.

The seminar will be open to anyone who wishes to attend and who confirms such by e-mailing seminars@15oldsquare.co.uk

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Robert Venables Q.C., Stephen Brandon Q.C., James Kessler Q.C., Amanda Hardy, Rory Mullan, Setu Kamal and Harriet Brown will all be speaking at the 29th Annual Oxford Residential Conference which is to to be held in New College Oxford from 22 to 24 September 2011.

Robert Venables Q.C. and Rory Mullan will be speaking on recent developments in relation to the Abuse of Rights principle as it relates to VAT at the Indirect Tax Forum hosted by the International Tax Review at the Grange City Hotel London on 22 June 2011.

The second online update to James Kessler’s Drafting Trusts and Will Trusts was published 24 May 2011 and is available free online. It can be accessed here.

She will be discussing the tax planning opportunities and administration of Jersey Foundations two years after the Foundations (Jersey) Law 2009 came into force.

A copy of an article by Rory Mullan and Harriet Brown concerning compound interest and overpaid VAT up to the decision in Littlewoods v HMRC which was previously published in the British Tax Review ((2010) BTR Issue 5, 475) is now available on the Articles section of the Tax Chambers website.

The second of the Tax Chambers seminars on “Tax Litigation for Accountants” takes place on 7 June 2011 at 4.30 pm in the Old Court Room in Lincoln's Inn.

Patrick Cannon reviewed the Budget 2011 document entitled "Tackling tax avoidance" for Tax Journal.

On 17 May 2011 Tax Chambers adopted Model Terms of Engagement. These will be used by some Members of Tax Chambers as the terms upon which they accept Instructions.

Our clerks Tony Hall and Franco Lombardi will inform you if the Model Terms of Engagement are to apply and invite you to accept them. They will also be happy to answer any questions which you may have in respect of the model terms.

Amanda Hardy will be speaking at conferences on Pension Taxation between 7th April and 27th May 2010:

Topics covered will include:

· Update on changes to registered schemes

· Inheritance tax implications of pension arrangements

· Offshore pensions - QROPS and QNUPS

· Update on EFRBS

Timothy Lyons QC is speaking at a conference entitled Consideration, Composite Supplies and Planning

Patrick Cannon will be chairing and speaking at the Commercial Property Tax and SDLT Conference 2011 on Thursday 9th June 2011.

Robert Venables QC & Stephen Brandon QC will be speaking on the new draft clauses on Disguised Remuneration.

Coverage now includes section 55 FA 2010 and HMRC's statement on LLPs and group relief.

The new e guide to HMRC's enquiry powers in SDLT is available and reflects the law as it will be from 1st April 2011.

Includes coverage of the following topics:

• New 5% higher rate for residential property over £1m from 6 April 2011

• First-time buyer’s relief on purchases up to £250,000 before 25 March 2012

• Effect of the increase in the standard rate of VAT from 17.5% to 20% on lease tax computations from 4 January 2011

• New SDLT penalties and enquiries regime effective since 1 April 2010 plus the further changes effective 1 April 2011

• Latest on HMRC’s current approach to charging SDLT on goodwill on the sale of property related businesses

• Full guidance on the revised rules requiring disclosure of SDLT avoidance schemes and reporting by scheme users effective since 1 April 2010 including easy to use decision chart

to be held on Tuesday 23rd November 2010 at the Marriott Hotel Marble Arch, 134 George Street, London, W1H 5DN.

The Tax Chambers Complaints Procedure can now be accessed on-line via the links tab.

Stephen Brandon QC and Harriet Brown represented the Appellant in its appeal against amendment of its return such that £25 million was brought into charge. The case concerns whether a lump sum given in consideration for the granting of a very long-term exclusive right over the goodwill of a trader constituted a capital or income receipt.

Robert Venables QC, Amanda Hardy and Rory Mullan will all be speaking at a seminar on 'Employee Remuneration, Pension and Benefit Tax Planning - Pre-empting the 6 April 2011 changes' to be held at the Law Society's Hall, 113 Chancery Lane London on 3 November 2010.

Amanda Hardy will be speaking at conferences on the Family Home in Tax Planning:

Topics covered will include:

· When to use the family home in tax planning

· Sharing arrangements within section 102B of the Finance Act 1986

· Family debt arrangements

· Other sophisticated planning

· Equity release

· Revertor to settlor update

The 9th edition of this leading textbook by James Kessler QC was published on 6 September 2010.

For details on how to purchase click here.

Robert Venables QC, Stephen Brandon QC, James Kessler QC, Amanda Hardy and Rory Mullan will all be speaking at the 28th Annual Oxford Residential Conference to be held in New College Oxford from 23 to 25 September 2010.

In a new article, Stephen Brandon QC examines some of the less obvious problems with the new transactions in securities rules in the FA 2010 schedule 12.

A copy of the article can be accessed here.

Tax Chambers have added a new section giving guidance on the process involved in appealing to the Tax Tribunal. The guidance can be accessed through the 'Appeals' tab at the top of the page.

Another new section, accessible under the 'Articles' tab contains topical articles on various areas of tax law on which members of Tax Chambers advise. New articles will be added on a regular basis. The first article is entitled Employee Benefit Trusts and Section 13 IHTA 1984 by Rory Mullan.

15 July 2010

Robert Venables QC has updated the Taxation of Trusts 2010 to include the Finance Act 2010

Click here for details

1st July 2010

Taxation of Charities (7th Edition) by James Kessler QC and Harriet Brown was recently reviewed in the Trusts Quarterly Review.

Copy of the review can be seen here.

18th May 2010

by James Kessler QC and Harriet Brown was recently reviewed in the STEP Journal. To read a copy of the review by Professor Alex McDougall click the attach to open.

This ebook considers this topic in greater detail than other books before. It is written with a special emphasis on planning, includes discussions on several important cases and questions some fundamental and commonly held perceptions in this area.

Click here for details

On 4 March 2010 Timothy Lyons QC, Setu Kamal and Harriet Brown gave a Webinar on corporate residence for LexisNexis. You can now register to view the Webinar at the LexisNexis website.

Click here for details

Register to view the LexisNexis Property Tax Webinar chaired by Patrick Cannon and originally broadcast on 9th February 2010.

Click here for details

The new SDLT penalty regime starts on 1st April 2010 and Patrick Cannon's e guide sets out the important changes and their consequences for clients and their advisers.

Click here for details

Patrick Cannon discusses recent developments in HMRC's approach to Ramsay in SDLT schemes.

Click here for details

The Pattullo decision suggests that taxpayers should be clear in their "white space" disclosures about taking a different view from HMRC when they have undertaken a tax scheme if they wish to achieve finality

Click here for details

James Kessler QC and Harriet Brown's article on varying wills to benefit charities can be found in the current issue of the Trusts Quarterly Review, Volume 8, Issue 1.

James Kessler QC’s analysis of the Offshore Funds (Tax) Regulations 2009 is now available on TFD Online

Click here for details

The January issue of "Tax Adviser" included an article by Christopher Sokol QC and Harriet Brown on the new Jersey foundations and some of the difficulties with the UK tax treatment of the new vehicle."

Click here for details

Setu Kamal has re-written the pivotal chapters on the taxation of trusts, estates and settlements (including the settlement code and income-shifting) and on the treatment of losses for the new 4th edition of Whiteman & Sherry on Income Tax (published by Sweet & Maxwell).

Click here for details

Members of Tax Chambers Patrick Cannon, Rory Mullan and Harriet Brown each contributed to the recently published Tolley’s Property Taxation 2009-10.

Patrick Cannon wrote the chapter relating to stamp duty land tax, Rory Mullan dealt with capital gains tax and property taxation and Harriet Brown was responsible for the chapter covering relief for interest payable.

Members of Chambers Robert Venables Q.C., Stephen Brandon Q.C., James Kessler Q.C. Amanda Hardy And Rory Mullan are among the Speakers at the 17th Annual Oxford Residential Tax conference hosted by Key Haven Publications Ltd from 24 to 26 September 2009.

Topics Covered include Anti-Avoidance Provisions: Land, Occupation Income and Income Streams; Foundations: the New Offshore Trusts?; Transactions in Securities; Residence; The New Remittance Rules: When are income and gains remitted to UK?; and Inheritance Tax Efficient Trusts.