Setu Kamal

Setu Kamal

Setu Kamal specialises in all areas of tax and chancery law. Professional clients range from London Big Four Firms to leading provincial firms.

Areas of interest involve:

  • International planning for non-residents and non-domiciliaries
  • Stamp Duty Land Tax Planning
  • Income tax and NIC planning
  • Efficient Estate Planning
  • Value Added Tax
  • Business Rates
His writings on these areas, including the first edition of the The Complete Tax Residence, can be found at


Recent and Landmark Cases:

Phizackerley v HM Revenue and Customs SpC 00591 2007 (deduction of debt disallowed under the artificial debt rule).

The Executors of Bower v HMRC (SpC 0665)


Articles include:

When is a debt not a debt? The Phizackerley trap TQR Volume 5 Issue 2 2007

Charitable Changes. Taxation Volume 160 No.4132 November 2007

Market Valuation: Contenders for the role of Hypothetical Buyer. Personal Tax Planning Review Volume 12 Issue 2

Income-shifting post Finance Act 2009 Taxation June 2009


Publications include:

Venables and Kessler on The Taxation of Charities (with James Kessler QC) Keyhaven Publications, 6th Edition 2007.

Charity Planning, Tolley's Tax Planning 2008-09

Chapters on the Taxation of Trusts, Estates and Settlements and on Losses for Whiteman on Income Tax, 4th edition, Sweet & Maxwell, published 2009.