"James Kessler is among a handful of the most senior experienced tax barristers in the UK. He's incredibly hard-working, and clients put a lot of faith in his advice."
- James has practiced as a barrister since 1985 and as KC since 2003. James is also a member of the Bar of Northern Ireland.
- James’ other interests include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline.
- James’ recent cases include: A Taxpayer v HMRC [2025] EWCA Civ 106.
- James is in Band 1 in Chambers Directory in the Private Client Tax category, with a reference to “acumen and remarkable thoroughness of thought” and in Band 1 in the Legal 500 directory which comments: “The leading expert on the taxation of non-domiciled individuals.”.
- James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation.
- James has received the Geoffrey Shindler Award for Outstanding Contribution to the Profession (STEP Private Client Awards, 2011).
- James was Head of Chambers from 2015 – 2025.
- Languages: Working German, Hebrew, and Portuguese
MP Estate Planning (UK)
This company have been marketing themselves as Kessler Will UK and as providing “Kessler Wills”. This has been done without James’ permission.
James has no association with this company. He does not endorse this company or any of their so-called “Kessler Wills”. He does not vouch for any product offered by this company.
On 10 November 2025 the company has, through its directors, entered into formal undertakings including not to use or refer to the name Kessler and/or to use or refer to “Kessler Wills”.
If anyone is aware of them using the name Kessler or the phrase “Kessler Will”, or holding themselves out as being associated or endorsed by James, please let us know at the email address on this website
In all cases, James strongly recommends you take advice only from solicitors or accountants who are qualified and regulated.
- A Taxpayer v HMRC [2025] EWCA Civ 106
- A Taxpayer v The Commissioners for HMRC [2025] EWCA Civ 106
- A Taxpayer v HMRC [2022] UKFTT 133 (TC)
- Revenue and Customs v Empaminondas Embiricos (partial closure notice) [2020] UKUT 370 (TCC)
- Embiricos v Revenue & Customs [2020] UKUT 370 (TCC)
- Embiricos v Revenue and Customs Commissioners [2019] SFTD 795 and [2019] UKFTT 236 (TC)
- Ardmore Construction Ltd v Revenue and Customs Commissioners
- Ardmore Construction Ltd v Revenue and Customs Commissioners
- Burns and another v Revenue and Customs Commissioners; SpC 728
- Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
- Regina v. Dimsey; Regina v. Allen
- Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
- Regina v Dimsey ; Regina v Allen
- Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
- R v Dimsey R v Allen
- REGINA v. DIMSEY ; REGINA v. ALLEN
- R v Inland Revenue Commissioners, ex parte Unilever plc and related application
- R v Inland Revenue Commissioners, ex parte Unilever plc and related application
- Dawson v Inland Revenue Commissioners
"James Kessler is among a handful of the most senior experienced tax barristers in the UK. He's incredibly hard-working, and clients put a lot of faith in his advice."
"James is exceptional. His knowledge of tax legislation is unrivalled, and his ability to apply this in a pragmatic and creative way to clients' circumstances is highly impressive."
"A forensic approach leaving no stone unturned. You feel you're in very safe hands with James, and that he will have reviewed absolutely everything and thought about it. "
"James Kessler is one of the leading practitioners of private client law and taxation, standing out for his technical knowledge and ability to deal with the most complex cases. "
"When it comes to the taxation of non-domiciliaries, he is pre-eminent and, at the same time, delivers the most technical advice in a crisp and easy-to-understand manner, which clients appreciate. "
"James Kessler is superb: a cerebral lawyer with amazing knowledge and it's always a pleasure to receive his advice. "
"James Kessler is very sound, well prepared and very good with clients. "
"James Kessler is one of the leading practitioners of private client law and taxation, standing out for his technical knowledge and ability to deal with the most complex cases. When it comes to the taxation of non-domiciliaries, he is pre-eminent, and, at the same time, delivers the most technical advice in a crisp and easy-to-understand manner, which clients appreciate."
"An amazing intellect, lovely man, and the stand-out authority on international private client tax matters such as the remittance basis. For many issues, there is no-one who is remotely comparable in technical terms."
"James Kessler is a brilliant man, a pleasure to work with, and without question the standout practitioner in relation to UK-resident foreign domiciliaries."
"James has been fantastic: he's reassuring to speak to and gets things very quickly in consultation; he really gets down in the details"
""James Kessler is one of the leading practitioners of private client law and taxation, standing out for his technical knowledge and ability to deal with the most complex cases.""
""James Kessler is superb: a cerebral lawyer with amazing knowledge and it's always a pleasure to receive his advice.""
""James Kessler is very sound, well prepared and very good with clients.""
"Has extraordinary technical ability and is a go-to barrister for offshore matters. He is thoughtful, bright and very measured in his approach."
"The leading expert on the taxation of non-domiciled individuals."
- Old Square Tax Chambers has three shortlistings at the Legal 500 Bar Awards 2026
- Drafting Cayman Islands Trusts 2nd Edition
- Old Square Tax Chambers is pleased to announce that we have been shortlisted at the Chambers UK Bar Awards 2025.
- Chambers High Net Worth 2025
- Legal 500 Bar Awards 2025
- James Kessler KC on Private Client Taxation 2025-26
- A Taxpayer v HMRC [2025] EWCA Civ 106
- Chambers High Net Worth 2024
- Legal Directory 2024 Bar Rankings
- Chambers High Net Worth 2023
- Legal 500 - Shortlist 2023
- Drafting Trusts & Will Trusts in the Channel Islands, by James Kessler, KC and Paul Matthams
- Chambers and Partners UK Bar Awards 2022
- Judgment – RE: A taxpayer v HMRC
- James Kessler QC and Rebecca Sheldon in first case on Statutory Residence Test
- First hybrid seminar on Cryptoassets, Securities and Mistakes
- Old Square Tax Chambers ranked in Chambers and Partners for the UK Bar 2022
- James Kessler QC shortlisted for Tax Silk of the Year
- Chambers and Partners – High Net Worth Guide 2021
- Upper Tribunal grants permission to appeal in Embiricos
- Taxation of Internationally Mobile Employees
- Legal 500 2021 Rankings
- Ranked as a leading set in Chambers HNW
- Developments in Offshore Taxation
- Free Seminar on Private Client Tax Developments
- Old Square Tax Chambers ranked as a leading set
- Old Square Tax Chambers ranked in Chambers and Partners
- 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
- Taxation of Non-UK Domiciles after April 2025
- Taxation of Non-UK Domiciles after 5 April 2025
- KEY HAVEN PUBLICATIONS LTD - 42nd Annual Oxford Four-Silk, Fourteen-Speaker Residential Seminar - PRACTICAL TAX PLANNING 2024
- Non-Doms after the Budget
- Key Haven 2024 - PRACTICAL TAX PLANNING 2023
- Hybrid seminar - Alternatives to family trusts If conventional trusts are ruled out for IHT reasons – what can be done instead?
- Chambers Webinar - Corporate residence and hybrid entities
- Private Client Tax Developments
- Developments in Offshore Taxation
- Taxation of Internationally Mobile Employees
- Hybrid seminar on Crypto Assets, Securities and Mistakes
- 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
- Private Client Taxation (formerly, Taxation of Foreign Domiciliaries)
- Drafting Trusts & Will Trusts
- Taxation of Charities and Nonprofit Organisation
- Drafting Trusts and Will Trusts in Australia
- Drafting Trusts & Will Trusts in Canada
- Drafting Cayman Islands Trusts
- Drafting Trusts and Will Trusts in Singapore
- Drafting Trusts and Will Trusts in the Channel Islands
- Drafting Trusts and Will Trusts in New Zealand
- Drafting Trusts and Will Trusts in Northern Ireland
- Drafting Trusts and Will Trusts in Scotland
- Drafting British Virgin Island Trusts
- James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions
- Geoffrey Shindler Award for Outstanding Contribution to the Profession (STEP Private Client Awards, 2011)
- Languages: Working Portuguese, German & Hebrew
- Chartered Institute of Taxation
James Kessler KC is regulated by the Bar Standards Board