Julian Hickey

Partner, Bird & Bird LLP, May 2011 to September 2013

Partner, Lawrence Graham LLP, April 2010 to April 2011

Partner, Berwin Leighton Paisner LLP, Sep 2006 to April 2010 (Partner from 1 May 2008)

Senior Associate, Watson, Farley & Williams LLP, 2005 to 2006

Associate, Cleary, Gottlieb, Steen & Hamilton LLP, 2000 to 2003

Research Fellow, Centre for Commercial Law Studies, University of London, 1996 to 1998

Judicial Assistant to Mr. Justice Evans-Lombe, Chancery Division, 1996 to 1997 (Jyske Bank (Gibraltar) Limited v Jan Henning Spjeldnaes & Others (breach of fiduciary duties, restitution claims)

Julian advises on a range of diverse tax matters. Please see below (and also generally at www.taxbarrister.com).

Tax disputes

• Advice to individuals, whether self-employed, employees, or directors, and companies on serious civil or criminal HMRC tax investigations and prosecutions;
• Advising on the law and evidence, and taking appeals to the First-tier Tribunal (Tax Chamber);
• Advising on and drafting applications for permission to appeal tax judgements at all levels of the courts, including the Upper Tribunal and Court of Appeal, as well as representing clients at substantive hearings;
• Advising on the merits of making a judicial review application and drafting grounds for judicial review.

Tax Advisory

As a partner in several major City law firm tax practices, Julian has been involved in a wealth of UK focused and international transactions often involving highly complex tax issues. He has advised many high-profile businesses and individuals who are major owners of interests in property (investment and development), transport, healthcare, hotels and intellectual property. Where appropriate, Julian can draft documents for the implementation of tax advice.

Julian’s UK and international tax advisory practice (for both corporates and individuals) covers all areas of tax law, but he has a particular interest in:

• Corporate tax (and related income tax and capital gains tax), VAT and Stamp Tax  matters
• Mergers and acquisitions
• Group transactions
• Corporate reconstructions
• Commercial supply chain
• Real estate investment and development
• Individual and corporate tax residence
• Entity recognition
• High net worth family office investments and disposals
• Advising on taxation of cryptocurrency
• Advising on central management & control issues, including review of existing structures
• Advising on various schemes of reconstruction, s.135/136 reconstructions, associated company’s relief, demergers, s.110 liquidations

Chancery and Commercial

Julian has developed a wide-ranging knowledge and understanding of company, partnership, intellectual property, trusts and insolvency law. This enables him to advise clients with a good appreciation of the wider issues relevant to these cases.

• Rectification claims concerning tax planning; allegations of mistake and false representations
• Professional negligence (claims and defence) relating to tax advice and solicitors’ negligence
• Defence to allegations of commercial fraud / cheating the public revenue / fraud by false representation
• Advising on and defence to allegations of contempt of court
• Insolvency / corporate winding-up
• Trust disputes: advising on trustee powers and obligations / rights of beneficiaries
• Advising on shareholder rights / director duties / shareholder disputes
• Intellectual property licensing
• Partnership formation and disputes
• Corporate mergers and acquisition
• Contract law: scope of obligations and remedies
• Civil procedure and costs

Regulatory

Julian can help you by:

• Advising on the nature and scope of a tax adviser’s obligations (whether under tax law, contract, laws of negligence or professional rules such as the Professional Conduct in Relation to Taxation (PCRT));
• Advising on the validity of claims made in respect of a tax adviser (and the nature of any compensation);
• Advising on and representing a tax adviser in respect of complaints made to their professional body and/or representing the adviser before The Taxation Disciplinary Board Tribunal.

Julian is also the General Editor of the Law and Regulation of Tax Advisers published by Bloomsbury.

Oisin Fanning [2022] awaiting UT decision (SDLT planning and grant of option)

Mark Mitchell & Paul Bell [2021] UKUT 250, [2020] UKFTT 102 (TC) (HMRC seeking to rely on documents confidential to one appeal in joined VAT appeals involving Personal Liability Notices concerning one appellant – first appellant objecting – decision based on relevance of material – application allowed in part before FTT; UT refused second appellant’s appeal (application PTA to CA)).

Bhaur & Others v IVM PCC & Others (Chancery Division) [2021] EWHC 2581 (Part 8 Claim, Application to set aside non-UK employee benefit trusts on basis of mistake claim (Pitt v Holt))

Kingsley Douglas v Revenue and Customs [2021] UKUT 163. Validity of VAT best judgment assessments.

M&M Builders (Norfolk) Limited v HMRC [2021] UKUT 103. Annuity given as consideration for purchase of property, whether s.52 (annuity provisions) or s53 (sale involving a company) applied to determine taxable consideration.

Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100: whether Industrial Buildings Allowances available.

Hannah, R (On the Application Of) v The Taxation Disciplinary Board Ltd [2021] EWHC 1069 (Admin): whether Chartered Institute of Taxation is a public body, and whether referral of a CIOT member to the Taxation Disciplinary Board was in breach of natural justice.

Hannah & Anor v Revenue & Customs [2021] UKUT 22 (SDLT – whether annuity sole consideration for house purchase, ss. 52, s.75A) [2019] UKFTT 342 (TC)

Mobey v Revenue and Customs (STAMP DUTY LAND TAX-Multiple Dwellings Relief-whether relief available for annexe to main building) [2021] UKFTT 122

Kevin McCabe v HMRC (23 ITL Rep 267, [2020] BTC 561, [2020] STC 2148) (whether to direct HMRC to disclose documents relating to a “mutual agreement procedure” with the Belgian tax authorities pursuant to the UK/Belgium double tax treaty)

Hopscotch Ltd v HMRC [2020] STC 2313 (Upper Tribunal considered whether the redevelopment of residential property was part of a property development trade for the Annual Tax on Enveloped Dwellings (ATED). The UT decision contains an evaluation of the “badges of a trade” and the distinction between an investment company and a trading company.

Development Securities (No.9) Ltd & Others v HMRC [2020] EWCA Civ 1705 (CA), [2019] STC 1424 (UT) (won on appeal from FTT, reversed in CA) (corporate tax residence / Jersey / UK / dual residence)

MCX Dunlin (UK) Ltd v Revenue And Customs [2020] EWHC 11 (Ch) (13 January 2020) (whether repayments were Advance Petroleum Revenue Tax or PRT; represented HMRC)

Albert House Property Finance PCC Ltd & Anor v Revenue & Customs [2020] UKUT 373 and [2019] UKFTT 732 (TC) (3 December 2019) (whether SDLT appeals validly withdrawn)

Newton & Anor v Revenue & Customs [2019] UKFTT 688 (TC) (SDLT – whether discovery – whether subsale relief applied)  12 November 2019 (subject to PTA)

Turners (Soham) Ltd v HMRC [2019] STI 959: computation of trading profits / application of statutory renewals allowance; whether trucks and trailers “tools”

High Court (Garnham J) and Court of Appeal (2019) (subject to reporting restrictions / Contempt of Court Act 1981)

Pulsin Ltd v HMRC [2019] STI 222 – represented HMRC, whether product an item of “confectionary” or a “cake” for VAT purposes.

DAC Beachcroft v HMRC [2018] UKFTT 0502 (TC): Information notice, application of legal professional privilege, Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009

Judicial review / tax related criminal investigation (subject to reporting restrictions / Contempt of Court Act 1981)

National Federation of Occupational Pensioners v HMRC [2018] STI 390: VAT / unincorporated associations / whether separate person for VAT

Frosh, Joyce, Goring-Thomas v HMRC [2017] STC 1941 (UT) (closure notices / effect of invitation to settle letters)

X v Y: defence to professional negligence claim against tax advisers

Travel Republic Limited v HMRC [2018] EWHC 3905 (Admin): VAT treatment of credit card fees / ancillary to principal supplies / Business Brief 18/06 / legitimate expectation

Omega LLPs v HMRC: represented HMRC in FtT / partnership tax appeal / stay application

Co-Author of Taxation of Entertainers and Sportspeople (Spiramus, to be published 2021)

Co-Author of Taxation of Property Transactions (Law Society Publishing, to be published 21/22)

Co-author of Tax Appeals with Adam Craggs (RPC) and Jonathan Levy (Levy & Levy), second edition, 2020

Co-author of  Law and Regulation of Tax Professionals, Bloomsbury Publishing, first edition 2020

Rowe and accelerated payments, The Tax Journal, September 2015, co-authored with Michael Conlon QC

Julian is the author of the 7th edition of VAT and The City. Foreword by Michael Conlon QC: ‘VAT and the City is the invaluable vade-mecum for the practitioner and in-house expert alike’.

Contributor to Tolley’s Property Taxation 2014-15

Patent Box, The British Tax Reporter 2013, CCH

Tax Disclosure on Direct Tax Schemes, Tax Planning 2012-13, CCH

Taxation of Companies and Company Reconstructions (Sweet & Maxwell). Contributions on taxation of UK-inward investment, permanent establishments, EU taxation, equipment leasing, finance leasing (long funding leases), controlled foreign companies, corporate reconstructions, capital loss avoidance.

Zero-rating and Leasing to Airlines: Indirect Taxes (September 2012) and published in European Tax Service journal

Contributor, Encyclopaedia of Forms & Precedents (Butterworths): (1) Taxation of Commercial Property; (2) Taxation of Intellectual Property

Johnston Publishing (North) Limited v HMRC, British Tax Review; and subsequent case note on the Court of Appeal decision October 2000

Julian has hosted and appeared in a number of seminars and events.

• Taking a Dispute to the First Tier Tax Tribunal & Demystifying Judicial Review
• Tax enquiries, closure notices and discovery assessments
• Search, Seizure, Arrest – A Guide to Criminal Tax Investigations