Amanda Hardy, Q.C.

Amanda Hardy, Q.C.
Amanda Hardy, Q.C. Amanda Hardy, Q.C. Amanda Hardy, Q.C.

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Called: 1993, Middle Temple
Silk: 2015
Middle Temple Queen Mother's Scholar
Bencher of Middle Temple
Visiting Lecturer, Law of Trusts, King's College, University of London 1993-8.
Winner of Acquisition International's Most Outstanding Tax Litigator 2017

Winner of Acquisition International Award
Most Recommended Junior Tax Barrister of the Year 2015
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Winner of Acquisition International Award
Best Tax Litigator 2016



Chambers and Partners: Chambers High Net Worth 2016
The “very bright and able” Amanda Hardy QC is “at the top of her game” and praised as a “top-rate tax and trusts adviser with excellent interpersonal skills and a practical approach to complex matters.” “She combines excellent knowledge with great approachability; she takes time to think how the client will take on the advice, and tailors it accordingly,” says a source. Amanda Hardy is a reputable name for high-end tax litigation and has expertise in divorce cases, trust and estate matters, and pension conflicts. “She offers very practical advice for trust work. We found her great at cutting through to the crux of the matter and not getting bogged down when there were messy trust documents,” says an interviewee. Source also regard her as “the go-to person for capital tax planning,” adding: “Amanda is incredibly concise, user-friendly and practical in her approach.”

Before taking silk in 2015, Amanda was listed as a Leading junior tax barrister in Chambers & Partners and Legal 500:
Chambers & Partners (2015)

"Maintains a healthy private client practice that includes work concerning trust and inheritance matters. She is also active in the areas of pensions and domicile status." "...technically excellent in tax and trusts law, and has a real insight into how the Revenue works."

Legal 500 (2015)
Amanda Hardy QC has entered the Legal 500 in Tier 1 for Private Client: Personal Tax and for Tax: Corporate & VAT.
Legal 500 (2014)

"Very persuasive in court, confident in her opinions and presents clearly and logically."

Practice

Amanda's practice falls broadly into two areas. Firstly, she has an increasingly busy litigation practice. Having appeared, during her career to date, three times in the House of Lords, eight times in the Court of Appeal, once in the European Court of Justice and twice in the Privy Council as well as a number of appearances before the High Court (including as a representative of the CLIPS Scheme), Special Commissioners, Central London County Court (as a representative of the CLIPS Scheme) and Ugandan Tax Tribunal (see link), recently she has been involved in litigation in most areas of direct and indirect tax, including trusts (particularly three substantial variations of very large trusts), capital gains tax, charities tax, the impact of European law on the taxation of foreign dividends, the tax aspects of divorce, and an oil tax dispute in Uganda.

Secondly, Amanda's practice continues to involve a substantial amount of advice, planning and structuring work for individuals, corporations and particularly trusts including offshore domicile and residency issues, pension taxation issues and corporate reconstruction.

Amanda always seeks to give intelligent, confident and clear advice in all areas of her practice and to seek a non-litigious solution for clients wherever appropriate.

Cases

Recent and Landmark Cases:
Lee & Bunter v HMRC [2017] UKFTT 279 (UK/Mauritius double tax treaty; place of effective management under tie breaker; capital gains taxing rights. Instructed for the taxpayers.)
Pemberton v Pemberton [2016] EWHC 2345 (Ch) (Variation of Trusts Act 1958 application)
Cooper-Hohn v Hohn [2014] EWHC 4122 (Fam) (Tax issues arising in ultra high net worth divorce. Instructed for the Wife).
Ardmore v HMRC [2014] (location of source of interest for UK tax purposes - citability of unpublished Special Commissioners decisions)
Burns & Neil v HMRC [2009] (Special Commissioners) SpC 728 (Section 741 Taxes Act 1988 Defence - Transfer of UK land to offshore company)
Jerome v Kelly [2004] UKHL 25 (House of Lords) (capital gains tax - gift to offshore trustees of interests in assets subject to contract of sale)
Mount Murray Country Club Ltd v Macleod [2003] UKPC 53 (Privy Council) (disclosure of documents by tax authorities to Commission of Enquiry - confidentiality - public interest immunity)
R v Dimsey [2001] UKHL 46 (House of Lords) (alleged international tax fraud - transfers of assets abroad provisions - corporate residence)
Stewart v Commissioners of Customs and Excise [2001] EWCA Civ 1988 (Court of Appeal) (VAT on compensation for arms dealers)
Schuldenfrei v Hilton [1999] STC 821 (Court of Appeal) (Determination of Appeal by Agreement - what constitutes agreement)
Lady Ingram's Executors v Inland Revenue Commissioners [1998] (House of Lords) (inheritance tax - reservation of benefits - family home)
R v Commissioners of Customs & Excise, ex parte Emu Tabac SARL (European Court of Justice) [1998] All ER (EC) 402 (EC Excise Directive - judicial review - injunction)
Memec plc v IRC [1998] STC 754 (Court of Appeal) - Double Taxation Relief - Dividends - Anglo-German convention - transparency of foreign partnerships)
Major (Inspector of Taxes) v Brodie [1998] STC 491 (High Court) (Relief - Interest on Loan to Scottish Partnership)
Re Katz Will Trusts (Privy Council - breach of trust)
R v IRC ex parte Unilever PLC [1996] STC 681 (Court of Appeal) (judicial review - group relief - Revenue abuse of power)

Articles

Articles include:
"The Disclosure of Skeleton Arguments in Tax" Tax Journal 16 September 2011
"Hurdles to Jump" - Burns & Neil v IRC and the Section 741 Taxes Act 1988 Motive Defence - Taxation 19 February 2009 164
Greenalls Management Limited Court of Appeal (Case Note) British Tax Review 2004 No.3 p.188
Greenalls Management Limited House of Lords (Case Note) British Tax Review 2005 No.5 p.520
Being Your Own landlord, Taxation, 1 Jun 95.
Ingram v. CIR : A Leading Decision on the Reservation of Benefit Provisions, PTPR, Oct 95.
Ingram Exors v CIR (CA), Taxation 21 Aug 97.
Ingram v. CIR: Round Two - the CA, PTPR, Oct 97.
Cooper v. Billingham, Fisher v. Edwards (SC 000195): A Welcome Victory for the Taxpayers, OTPR, Aug 99.

Publications

Publications include:
Author of International Guide to the Taxation of Trusts: The United Kingdom (IBFD)
Author of Pensions Taxation (Forthcoming)
Moderator of Taxation of Foreign Domiciliaries (online) by James Kessler Q.C. (www.foreigndomiciliaries.co.uk)
Co-Author of Venables on Inheritance Tax Planning (3rd Edition) with Robert Venables Q.C.
Former Editor of the Offshore and International Taxation Review
Former Deputy Editor of EC Tax Journal
Member of the Revenue Bar Association, the Chancery Bar Association and the Worshipful Company of Tax Advisors