Zachary Salmon

Zachary accepts instructions across all areas of revenue law, as well as in other matters with a substantive tax element (such as company law, trust law, and insolvency work). His practice covers contentious and non-contentious matters, including income and capital gains tax, business and corporate tax, inheritance tax, VAT, stamp duty land tax, and international taxation.

Zachary joined Chambers as a tenant in April 2026. Before joining Chambers, Zachary completed a Probationary Tenancy under the supervision of Ross Birkbeck and Harriet Brown, and he completed his pupillage at a leading commercial set.

Before coming to the Bar, Zachary worked as the Judicial Assistant to Lord Justice Popplewell in the Court of Appeal (2021-2022), and he was employed as a Visiting Lecturer in property law and in trust law, at King’s College London, and at the London School of Economics.

Zachary accepts instructions in all areas of direct and indirect UK taxation, including from members of the public on a direct access basis. Zachary is a member of the Attorney General’s Civil panel of ‘Junior Junior’ Counsel.

Recent matters include:

• Successfully representing the taxpayer in a renewed permission to appeal application, made orally in the High Court.
• Drafting corporate documentation for the issuance and redesignation of shares in two family investment companies.
• Drafting a response to an information request for a director of an insolvent company.
• Working with a senior member of Chambers to set aside a transaction on the basis of equitable recission for mistake.

Zachary’s work as a Probationary Tenant included:

• An appeal against a closure notice which amended the taxpayer’s SDLT return. The appeal considered whether one part of the property formed part of the “garden or grounds” of another part, and whether the property was entirely “residential” within section 116 Finance Act 2003 (Assisting Ross Birkbeck).
• An appeal against two VAT assessments made under section 73 Value Added Tax Act 1994. The appeal concerned to whom a supply of services was made for the purposes of claiming input VAT (Assisting Ross Birkbeck).
• Drafting an advice for a company on whether they could pursue a civil claim to recover VAT which had been incorrectly charged to them by their contractual counterparty. The advice considered potential claims under contract and unjust enrichment.
• Drafting an advice on whether a contract was one for services, or whether it was one of service, and whether it created a relationship of employment.
• Drafting an advice for the executors and trustees of a deceased farmer’s estate. The advice considered the powers of the executors and trustees, and the reliefs available, with a view to mitigating inheritance tax.
• Drafting an advice for a Guernsey resident trustee and administrator of an overseas pension plan on the tax implications of various methods to pass a member’s pension funds to their children.