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
Tel: (020) 7242 2744
Fax: (020) 7831 8095
DX: LDE 386
Out of Hours: 07817 149 061


Scotch Whisky Association v. The Lord Advocate [2017] UKSC 76.

Philip Simpson, Q.C., of Old Square Tax Chambers, successfully represented the Advocate General in a Supreme Court challenge by the Scotch Whisky Association (SWA) to the Scottish Government’s Alcohol (Minimum Pricing) (Scotland) Act 2012.  The appellants presented a petition for judicial review challenging the lawfulness of the Act and arguing that minimum unit pricing was disproportionate under EU law, breached world trade law, and breached the Treaty and Act of Union by which England and Scotland united in 1707. The factual basis of the challenge was, in summary, that the same effect could be achieved by increasing excise duties, whether alone or in combination with other measures.
A copy of the Judgment can be seen here.

Seminar Notes - Case Law Developments in Tax

The notes from the Old Square Tax Chambers Seminar re Case Law Developments in Tax, held on 9 November 2017, are now available below:
Amanda Hardy QC - Recent Supreme Court tax decisions
Mary Ashley - Recent cases on EU law and private tax
Rory Mullan - Recent cases on public law challenges to HMRC

R(Jimenez) v FTT & HMRC – High Court holds that HMRC’s information powers do not have an extra-territorial reach

Rory Mullan successfully represented the taxpayer in R(Jimenez) v FTT & HMRC, a judicial review concerning the legality of an information notice issued to him in Dubai.
Charles J held that the FTT was wrong to conclude that an information notice could be issued extra-territorially. Although Schedule 36 FA 2008 was silent on the matter, the relevant principles of public international law meant that it should not be construed to have such an effect.

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.