Rory Mullan

Rory Mullan
Rory Mullan Rory Mullan

Rory Mullan MA (Cantab), CTA


Called 2000, Gray's Inn

Rory is recommended as a leading junior tax barrister in both the Legal 500 (2019) where he is described as "thoughtful academic and sensible" and Chambers and Partners (2019) which notes that he is "quite visionary on European law and tax". 

His practice is advising taxpayers. He has represented many in leading cases. He has helped many more without the need to go to Court. His approach is always to try to give the most helpful, comprehensive and practical advice possible.

He is a member of the Revenue Bar Association, the Chancery Bar Association and the Stamp Taxes Practitioners Group. He is also qualified as a Chartered Tax Adviser and sits on the CIOT EU and Human Rights sub-committee.

Rory is licensed to accept instructions under the Public Access Scheme

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Recent Matters

Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include:

● Taxation of offshore structures, including the application of the transfers of assets abroad code, the attribution of gains under section 13 TCGA 1992 and the treatment of trust gains under sections 86 and 87 TCGA 1992

● Residence and domicile status

● Taxation of non-UK domiciled persons and those who are deemed to be UK domiciled

● Entrepreneurs' relief and how to secure its availability

● Accelerated Payment Notices and Follower Notices

● The GAAR and its application

● Compatibility of direct tax provisions with EU law

● The application of the Transactions in Securities legislation.

● Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003)

● SDLT planning

● Inheritance tax planning

● Challenging penalty assessments


Some of Rory's recent and significant cases include:

Butt v HMRC [2019] EWCA Civ 554 (Court of Appeal) - appeal on the issue of whether a VAT penalty imposed by reference to disallowed input tax breaches the principle of certainty in criminal law embodied in Article 7 ECHR

R (Jimenez) v FTT & HMRC [2019] EWHC Civ 51 (Court of Appeal) - appeal by HMRC on the issue of whether a notice issued under Schedule 36 FA 2008 could be issued extra-territorially, regard being had to principles of international law

Case C-192/16 Fisher v HMRC (CJEU) - reference to the CJEU from the Upper Tribunal on the application of freedom of establishment and free movement of capital as between the UK and  Gibraltar

Routier v HMRC [2017] EWCA Civ 1584 (Court of Appeal) - Status of Jersey in EU law – meaning of charity in section 23 IHTA 1984 – EU law compliant construction of section 23 IHTA 1984

HMRC v Hely-Hutchinson [2017] EWCA Civ 1075 (Court of Appeal) - appeal by HMRC on the question of whether taxpayer had an enforceable legitimate expectation that HMRC would apply published guidance to transactions which pre-dated that guidance

Vrang v HMRC [2017] EWHC 1055 (Admin) (High Court) - judicial review challenging HMRC's refusal to refund sums deducted from the taxpayers bank account without her consent or agreement under the UK/Swiss Tax Agreement

Hardy v Revenue And Customs [2016] UKUT 332 (TCC) (Upper Tribunal)  – appeal claiming loss relief in respect of a forfeited deposit on rescinded contract for purchase of land

Wellstead v HMRC [2016] UKFTT 0492 (TC) (First-tier Tribunal) - claim for capital allowances – ss286-296 Capital Allowances Act 2001 – purchase of building sold unused by a developer – developer holding headlease – sale completed by means of a long sub-lease and not an assignment of headlease – whether sale of relevant interest – appeal allowed

HMRC v Apollo Fuels Ltd [2016] EWCA Civ 157 (Court of Appeal) - can a benefit in kind charge arisein respect of provision of a car to an employee under a lease on arms' length terms

Fisher v HMRC [2014] UKFTT 804 (TC) (First-tier Tribunal) - Transfer of assets abroad: tax avoidance; motive defence; quasi transferors; incompatibility with EU law - Status of Gibraltar under EU law – discovery assessments

APEF Management Company 5 Limited v Comptroller of Taxes [2013] JRC 239 (Jersey Royal Court) - (acting in an advisory capacity) scope of application of the Jersey/France Taxation Information Exchange Agreement - requirement of foreseeable relevance - inadequacy of informaiton provided by requesting state

Volaw Trust & Corporate Services Limited and Larsen v Comptroller for Taxes [2013] JCA 262 (Jersey Court of Appeal) - (acting in an advisory capacity) scope of application of the Jersey/Norway Taxation Information Exchange Agreement - Jersey regulations for implementing TIEAs - application of Article 8 ECHR to procedure for information requests

Revenue and Customs Comrs v PA Holdings Ltd [2011] EWCA Civ 1414 (Court of Appeal) - Treatment of dividends paid to employee shareholders in respect of restricted shares for income tax and NIC purposes

Commissioners of Revenue and Customs v Loyalty Management UK Ltd [2008] STC 59 (Court of Appeal) - VAT consequences of the Nectar Card scheme

Greenalls Management Ltd v. Commissioners of Customs and Excise [2005] UKHL 34, [2005] 1 WLR 1754 (House of Lords) - liability to excise duty of innocent warehousekeeper on diversion of goods

Howell v Trippier [2004] STC 1245 (Court of Appeal)  - income tax liability of trustees of a discretionary settlement in receipt of stock dividends


Some of Rory's recent articles include :

Challenging assessments - an overview of the formal requirements for a valid assessment and potential grounds of challenge

The Requirement to Correct Rules - a look at the provisions of Schedule 18 Finance (No.2) Act 2017 and the challenges which they raise

Examining HMRCs refusal to allow capital allowances LexisNexis, August 2016 - a discussion of the FTT's decision in Wellstead v HMRC and its potential relevance

The Charge to ATED - an overview of the provisions governing the charge to ATED in Part 3 Finance Act 2013

I have a tax dream Tax Adviser Magazine, December 2015 - the relationship between human rights law and tax

Entrepreneurs’ Relief (13 April 2015) - a discussion of the rules around the application of entrepreneurs'' relief

Dire Straits Taxation Magazine, February 2015 - a discussion of the possibility of challenging accelerated payment notices (APNs) by reason of hardship

Rapid Conformity Tax Adviser Magazine, June 2014 - A consideration of the impact of interpretations conforming to EU law on the application of tax legislation

Tax Complaints to the European Commission - how and when to make complaints to the European Commission about UK tax legislation

Capital Gains Tax and Offshore Trusts: Are sections 86 and 87 TCGA 1992 compliant with EU law? (2013) Tax Planning Review


The Interaction of EU Treaty Freedoms and the UK Tax Code with Harriet Brown, (Key Haven Publications 2011)

Author of chapter on Capital Gains Tax in Tolley's Property Taxation


Rory lectures extensively on tax matters. Recent lectures have included the following topics:

DOTAS: Disclosure of tax avoidance schemes: LexisNexis webinar discussing the application of the DOTAS regime

Capital gains tax for non-residents in 2019: LexisNexis webinar discussing the latest law on the application of the capital gains tax code to non-residents

Tax for General Practice end of year round up (2018): LexisNexis webinar dealing with the main legislative and case law developments in 2018

Capital Gains Tax in 2018: LexisNexis webinar discussing recent and potential legislative and case law development relating to capital gains tax

Capital gains tax and entrepreneurs relief: LexisNexis webinar discussing entrepreneurs' relief and some common issues which arise