"Good with clients and is able to convey technical issues in an understandable way. Friendly and approachable. Good detailed knowledge of VAT legislation and case law. "
Etienne has been a tax lawyer since 1990. He was an equity partner, and head of the International VAT Unit, at Clifford Chance LLP before being called to the Bar in 2014. Etienne has been shortlisted for Junior of the Year by Legal 500
His experience includes advising on all direct and indirect tax matters relating to:
- real estate property development.
- real estate property investment.
- cryptoassets (e.g. DeFi, NFTs, ICOs).
- transfer pricing.
- outsourcing.
- power generation (e.g. solar, wind, biofuel).
He advises on all indirect taxes (e.g. SDLT, IPT, excise duties, plastic packaging tax), and is particularly expert in VAT, having advised on both contentious and non-contentious VAT issues across sectors ranging from:
- finance (e.g. FinTech).
- funds.
- charities and other non-profit organisations.
- real estate.
- healthcare.
- insurance.
- private equity.
- food.
- outsourcing.
- transport (e.g. aircraft, vessels, trains and automobiles).
- crypto assets (e.g. DeFi, NFTs).
Etienne has appeared in the First-tier Tribunal, the Upper Tribunal and the High Court without being led. His experience includes advising on European law and administrative law (i.e. legitimate expectation) in the context of VAT.
Etienne has a strategic, commercial approach and often works with professional advisers not only to establish the proper tax treatment of a project, but also to ensure that the end client achieves their business objectives.
"Good with clients and is able to convey technical issues in an understandable way. Friendly and approachable. Good detailed knowledge of VAT legislation and case law. "
"Pragmatic, helpful and very good at finding common solutions. "
"Etienne is very clever and very good. "
"Etienne has a great legal mind and is highly knowledgeable. He displays excellent attention to detail and gives clear and concise advice."
"Etienne is excellent to work with and very user friendly and knowledgeable. He is very good with clients."
"Excellent choice for indirect tax matters."
"He is very good, friendly and knowledgeable."
"A strong advocate."
- Budget 2025: Curtailing TOMS
- TaxSnax-VAT Place of Supply Rules: Business Establishments & Fixed Establishments
- Legal 500 Shortlist 2024
- Legal Directory 2024 Bar Rankings
- Tax Journal - VAT in 2022
- Chambers and Partners UK Bar Awards 2022
- Tax Journal Article - Ouroboros: VAT, HMRC, business, non-business
- Etienne Wong case note in the British Tax Review
- Tax Journal Article – VAT in 2021: the ‘teaser year’
- Old Square Tax Chambers ranked in Chambers and Partners for the UK Bar 2022
- Legitimate Expectation in the World of VAT
- Etienne Wong article for the Tax Journal
- Etienne Wong: HMRC v Royal Opera House
- End of Year Review Issue of Tax Journal
- Old Square Tax Chambers ranked as a leading set
- non-taxable transactions and VAT deductibility
- VAT Recovery by Holding Companies – Key Principles Explored
- VAT and the evolution of the special investment fund
- Ryanair: holding companies recovering VAT
- UPDATED Practice Note on Sukuk
- FA 2025 review: VAT on private school fees: a lack of clarity
- A VAT Retrospective: 2024
- VAT on private school fees: 10 takeaways
- The rules of deduction: Hotel La Tour
- VAT, private school fees and anti-forestalling provisions: how far is too far (back)?
- Spring Budget 2024 - Etienne Wong's expert comments
- Happy 50th Birthday, VAT! - Tax Journal
- The Tax Journal – VAT in 2021: the ‘teaser year’
- The Tax Journal – Wellcome Trust and the reverse charge
- The International Aspects of VAT on Legal Advisory Fees
- BlackRock: single supply, dual use – apportionment?
- Royal Opera House: VAT, opera and ice cream
- The Tax Journal – 2020 through the VAT lens
- Liability of Non-UK Residents to Income Tax and Capital Gains Tax and use of UK Double Taxation Conventions by non-UK residents and UK-Residents
- Settling Disguised Remuneration Enquiries - where we are in 2025
- Autumn VAT Round-Up
- KEY HAVEN PUBLICATIONS LTD - 42nd Annual Oxford Four-Silk, Fourteen-Speaker Residential Seminar - PRACTICAL TAX PLANNING 2024
- Key Haven Publications LTD - Pre-Election Tax Planning
- Hybrid Seminar on 'Current issues in VAT’
- Current Issues with the Taxation of UK Real Estate
- In or Out of Scope of VAT: Disbursements & Compensation
- Legitimate expectation in the world of VAT
- Key Haven Publications 2022 – 40th Annual Oxford Four-Silk Sixteen-Speaker
- Key Haven Publications 2021 – 39th Annual Oxford Four-Silk Fourteen-Speaker Residential Seminar
- Key Haven Tax Planning Webinar
- KEY HAVEN PUBLICATIONS LTD – PRACTICAL TAX PLANNING 2019
- Current and New Issues with the Taxation of UK Real Estate
- Contributing writer to James Kessler QC’s Taxation of Charities & Non-Profit Organisations 13th edition 2022/2
- Contributing writer to Helen Tse MBE’s Doing Business After Brexit: A Practical Guide to the Legal Changes
- Writer of the tax chapter of the Outsourcing Practice Manual
- Co-author of the European Union chapter of the Inward Investment and International Taxation Review
- 39th Annual Oxford Residential Seminar – EU Law in the Post-Brexit World of VAT & Land
- VPG Annual Conference – Case Law Update 2021
- National Chair of the VAT Practitioners Group
- Member of the Chartered Institute of Taxation
- Qualified as a solicitor in 1990
Etienne Wong is regulated by the Bar Standards Board