Called 2008, Inner Temple
Cand. jur. (LL.M.), University of Copenhagen (2015)
LL.B. (Hons) Law, University of Buckingham (2007)
Public Access Qualified
Patrick Boch joined Chambers in September 2018. He came to the independent Bar from HM Revenue and Customs, where he litigated complex, high-value tax cases, including disputes involving targeted anti-avoidance rules (e.g. s 441 CTA), tax arbitrage and transfer pricing, double tax treaties, and the 'trading’ and partnership taxation rules (especially in relation to financial trading).
He practices in all areas of tax law and accepts instructions to advise or act alone or as junior counsel.
The Danish GAAR – Defending the Welfare State or Intellectual Inertia?, Skattepolitisk Oversigt, August 2015. (Comparison of Danish measures against cross-border avoidance with the approach in the UK GAAR)
The December 2012 Amendment of the Corporation Tax Act – A Death Blow for Conduit Companies?, Skattepolitisk Oversigt, May 2013. (Commentary on an amendment to the Danish Corporation Tax Act, principally by reference to common law precedents on the ‘beneficial owner’ concept in the OECD model treaty)