Patrick Boch

Patrick Boch

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.


Rajesh Gill v HMRC [2018] UKFTT 245 (TC) (7-day appeal as to whether the taxpayer, a well-known financial securities trader, was “trading" for tax purposes and whether the trade was “commercial".  The taxpayer had previously been successful, but made a £5m loss during the 2008 financial crisis, for which he sought to carry back.

Mark Winstanley(dec’d) [2018] UKFTT 154 (TC) (whether a closure notice may be given to a taxpayer who has died during the enquiry).

Andrey Badzyan v HMRC [2017] UKFTT 439 (TC) (application for stay of appeal by former partner of an investment firm pending resolution of a tax dispute at partnership level).

Rajesh Gill v HMRC [2017] UKFTT 597 (TC) (application, inter alia, for permission to admit expert evidence relating to financial trading, including the effect of the quantitative easing programme on financial markets and the characteristics of a professional financial trader.

William Archer v HMRC [2016] UKFTT 141 (TC) (a claim for costs due to alleged unreasonable conduct)


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)