Rebecca Sheldon
"Rebecca Sheldon is technically excellent, very approachable and user-friendly. We received superb support from Rebecca. She is an excellent advocate "
Rebecca is a specialist tax barrister at Old Square Tax Chambers in London, advising private clients, trustees and businesses on complex UK tax matters. She has a particular focus on private client taxation, including residence, trusts, Inheritance Tax, property taxation and VAT, and is regularly instructed on high-value advisory work and tax litigation.
She advises individuals, families, trustees and professional advisers on a wide range of tax issues, including the structuring and taxation of private wealth, succession planning, trust arrangements, property transactions and disputes with HMRC. She also has extensive experience dealing with complex VAT issues.
Rebecca has appeared in numerous high-profile tax cases for both taxpayers and HMRC, with significant experience before the First-tier Tribunal (Tax Chamber), Upper Tribunal, High Court and Court of Appeal. Her litigation experience informs her advisory practice, allowing her to provide clients with practical and strategic advice on contentious and non-contentious tax issues.
Rebecca is qualified to accept instructions from the public and can be contacted directly via email or via the clerks.
An anonymous tax partner in a leading private client tax firm stated “Rebecca has an incredible tax brain and is particularly useful for complex tax points. Where the facts and the law permit she provides clear advice on the technical position and the overall strategy to adopt. This has proved especially useful in resolving long running tax enquiries.”
Another tax specialist stated “I have had the distinct pleasure of working with Rebecca Sheldon and I cannot recommend her highly enough. In a field as notoriously dense and complex as tax law, Rebecca is a standout talent who consistently delivers exceptional results. For anyone seeking counsel, she is a formidable asset to have in your corner. Whether you need complex advisory work or robust representation in litigation, Rebecca Sheldon is a brilliant, commercially astute and remarkably effective barrister. I would not hesitate to instruct her on the most challenging of tax matters.”
- Mark Glenn Ltd -and- HMRC [2026] UKUT 34 (TCC)
- (1) SK Metals Limited(2) Spencer Feldman-and- The Commissioners For His Majesty's Revenue And Customs
- York SD Ltd v Revenue and Customs Commissioners [2025] UKFTT 877 (TC)
- Eyre v Revenue and Customs Commissioners [2025] UKFTT 566 (TC)
- Henry Rafferty Appellant v The Commissioners for Her Majesty’s Revenue and Customs - UT/2022/000131
- A Taxpayer v The Commissioners for HMRC [2025] EWCA Civ 106
- Hoopla Animation Ltd (formerly Daisy Boo and Monkey Too Ltd) v Revenue and Customs Commissioners [2025] UKUT 28 (TCC)
- Visual Investments International Ltd v Revenue and Customs Commissioners [2024] UKFTT 843 (TC)
- Mark Glenn LTD v The Commissioners for Her Majesty's Revenue and Customs - TC-2022-01404
- JTI Acquisitions Company (2011) Ltd v The Commissioners for His Majesty's Revenue & Customs [2024] EWCA Civ 652
- Lynx Forecourt Ltd v Revenue and Customs Commissioners [2024] UKFTT 278 (TC)
- Coconut Animated Island Ltd v Revenue and Customs Commissioners [2024] UKUT 75 (TCC)
- Alpha Republic Ltd v Revenue and Customs Commissioners [2023] UKFTT 750 (TC)
- JTI Acquisitions Company (2011) Ltd v HMRC [2023] UKUT 194 (TCC)
- Magic Carpets (Commercial) Ltd v HMRC [2023] UKFTT 700 (TC)
- Revenue and Customs Commissioners v A Taxpayer [2023] UKUT 182 (TCC)
- Eveleigh v Revenue and Customs Commissioners [2023] UKFTT 356 (TC)
- Danapal v Revenue and Customs Commissioners [2023] UKUT 86 (TCC)
- Dalriada and others v HMRC [2023] UKFTT 314 (TC)
- Fanning v HMRC [2023] EWCA Civ 263
- Mitchell v HMRC [2023] EWCA Civ 261
- Universal Flooring Contractors v HMRC [2023] UKFTT 282 (TC)
- Apollinaire Ltd v Revenue and Customs Commissioners [2022] UKFTT 432 (TC)
- Coconut Animated Island Ltd v Revenue and Customs Commissioners [2022] UKFTT 303 (TC)
- Chohan Management Ltd v Revenue and Customs Commissioners [2021] UKFTT 196 (TC)
- A Taxpayer v HMRC [2022] UKFTT 133 (TC)
- CHF Pip! Plc v HMRC [2021] UKFTT 383 (TC)
- Michael Robinson v The Commissioners for Her Majesty's Revenue and Customs [2020] 11 WLUK 489
- Adams v Revenue and Customs Commissioners [2020] UKFTT 56 (TC)
"Rebecca Sheldon is technically excellent, very approachable and user-friendly. We received superb support from Rebecca. She is an excellent advocate "
"Rebecca Sheldon is technically excellent, very approachable and user-friendly"
"We received superb support from Rebecca. She is an excellent advocate"
- Mark Glenn Ltd -and- HMRC [2026] UKUT 34 (TCC)
- Chambers High Net Worth 2025
- Chambers High Net Worth Awards 2025
- A Taxpayer v HMRC [2025] EWCA Civ 106
- Chambers High Net Worth 2024
- Harriet Brown and Rebecca Sheldon represent Appellant pro bono
- Webinar on Crypto Asset Reporting Framework - New Challenges for Crypto Businesses
- Legal Directory 2024 Bar Rankings
- Judgement - MAGIC CARPETS (COMMERCIAL) LIMITED v HMRC
- Judgement - Dalriada Trustees Limited
- The Legal Training Consultancy ‘Tax Planning for High-Net-Worth Individuals’ online conference
- Decision - Universal Flooring (Contractors) Limited and Mark Mackley
- TaxSnax – Episode 11: When is a penalty payable for tax errors
- Chambers and Partners UK Bar Awards 2022
- Rebecca Sheldon appointed to C Panel
- Judgment – RE: A taxpayer v HMRC
- James Kessler QC and Rebecca Sheldon in first case on Statutory Residence Test
- Talk with Bloomsbury Professional Tax – Rebecca Sheldon
- Talk on divorce and CGT – Rebecca Sheldon Copy
- Legitimate Expectation in the World of VAT
- In the matter of CHF Pip! Plc v HMRC – Judgement –
- Rebecca Sheldon nominee for the Young Pro Bono Barrister of the Year
- Rebecca Sheldon case note in the British Tax Review
- TaxSnax – Episode 10: SDLT – Mixed Use Property
- Rebecca Sheldon article for Tax Adviser Magazine
- Rebecca Sheldon case note in the British Tax Review
- Rebecca Sheldon – co-editor of 32nd supplement of “A Handbook of EU VAT Legislation
- TaxSnax – Episode 2: Business Rates
- Decision – TC-2019-02718 Michael Robinson
- Rebecca Sheldon has published a new case note
- Rebecca Sheldon has been mentioned in Advocate
- Coyle Transport in the British Tax Review
- Rebecca Sheldon, appointed as One of Three Co-editors of a Handbook of EU VAT legislation
- Tax Fraud, the Proceeds of Crime Act and Furlough Fraud
- Fisher v HMRC for Tax Advisor Magazine
- Arron Banks v HMRC [2020]
- UK Resident Non Doms: The Remittance Basis
- Tax on overseas properties: which laws apply?
- A Stable Proposition? – Tax Adviser
- Free Seminar on Private Client Tax Developments
- Old Square Tax Chambers ranked as a leading set
- All Or Nothing – Tax Adviser
- Praesto Consulting UK ltd v HMRC – Input tax credit
- Limits to Upper Tribunal Jurisdiction
- EANOVAT Annual Conference
- Free Seminar (Manchester) – Dealing with HMRC Investigations
- Rebecca Sheldon has joined Chambers as a full tenant
- Non-Dom Reform: The Proposals
- ‘Forced to continue’ 2021, Tax Adviser
- ‘Financial Reporting Council v Frasers Group PLC’ 2021, British Tax Review
- HMRC v SSE Generation Limited’ 2021, British Tax Review
- ‘Coyle Transport v HMRC’ 2020, British Tax Review
- ‘Dong Yang Electronics Case C-547/18’ 2020, British Tax Review
- ‘Principal private residence relief’ 2020, Key Haven
- ‘Residence under the OECD Model’ 2020, Key Haven
- 'The tax plans of the major parties,‘ 2019, Key Haven Tax Review
- Off-Payroll Working: Treating People Fairly
- A stable proposition?’ 2020, Tax Adviser
- UK Resident Non Doms: The Remittance Basis
- ‘Arron Banks v HMRC’ 2020, Taxation
- ‘All bets are off- Fisher v HMRC‘ 2020, Tax Adviser
- ‘Sheiling Properties Limited’ 2020, Tax Adviser
- ‘Italmoda: the birth of the principle of third-party liability for VAT fraud,’ 2016
- ‘Finance (No.2) Act 2017 Notes: Section 68: penalty for transactions connected with VAT fraud etc,’ 2017
- ‘Praesto Consulting UK Ltd v HMRC [2019] EWCA Civ 353‘ 2019, British Tax Review
- ‘All or nothing: Embiricos v Revenue and Customs Commissioners [2019] UKFTT 236 (TC)’ 2019
- Limits to Upper Tribunal jurisdiction
- Webinar on Mark Glenn Limited v HMRC [2026] UKUT 00034 (TCC)
- 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
- New Landscape for Agricultural Property Relief and Business Property Relief
- Settling Disguised Remuneration Enquiries - where we are in 2025
- KEY HAVEN PUBLICATIONS LTD - 42nd Annual Oxford Four-Silk, Fourteen-Speaker Residential Seminar - PRACTICAL TAX PLANNING 2024
- Old Square Tax Chambers Presents a Tax Litigation Masterclass
- TaxSnax: Litigating against HMRC
- Pensions Taxation Update
- Key Haven Publications LTD - Pre-Election Tax Planning
- Key Haven 2024 - PRACTICAL TAX PLANNING 2023
- TaxSnax - Ep 14: Strategies for Enquiries
- Free Seminar - Tax Incentives for R&D: Recent Developments
- TaxSnax – Episode 13: Penalties & Human rights
- TaxSnax – Episode 2
- TaxSnax – Episode 10
- Dealing with HMRC Investigations
- Private Client Tax Developments
- 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
- The Buchanan prize for gaining an “Outstanding” grade on BPTC (Lincoln’s Inn)
- The Kate Bertram First Class award for achieving a first class grade in the LL.M (University of Cambridge)
- Becker law award (University of Cambridge)
- Maria Marina award (University of Cambridge)
- The Lord Mansfield scholarship for the BPTC (Lincoln’s Inn)
- The Hardwicke award (Lincoln’s Inn)
- The Sweet & Maxwell “best final year performance” award (Durham University)
- Lady Hale prize for “best gender & law dissertation” (Durham University)
- Durham University commendation 2015 (Durham University)
- Land law prize (2nd place) (Durham University)
- Durham University commendation 2014 (Durham University)
- Shortlisted as a Star Junior in the Chambers and Partners High Net Worth Awards 2025
- Revenue Bar Association
- Chancery Bar Association
- The Contentious Trusts Association (ConTrA)
- The Attorney General’s C Panel of Junior Counsel to the Crown
- Secondment at a leading private client firm
- STEP Affiliation (2026)
-
ADIT Candidate (2026)
Pro Bono Work
Rebecca frequently volunteers for Advocate, involving both advisory work and litigation. She was named as a pro bono hero in November 2020 for her pro bono work, and was nominated for the 2021 Advocate award for Young Pro Bono Barrister of the Year.
Advocate has also featured one of Rebecca’s cases in their “Applicant Stories” section.
Rebecca Sheldon is regulated by the Bar Standards Board
