Julian Hickey

Legal 500: “His experience as a solicitor gives him a unique insight and marks him out at the Bar.”

Ranked in Chambers and Partners UK for Tax in 2014, 2013, 2012 and 2011: He is “very bright and mixes commercial acumen with the academic rigour required in tax work.”

Client testimonial: “Julian is a pleasure to work with, responsive and practical in dealing effectively with the issues arising. He has a deep and broad-based technical knowledge, extending to other areas of law relevant when considering tax matters. His thorough and highly professional approach in preparing for litigation is reflected in both the written submissions and well-conceived and fluent advocacy.”

Called to the English Bar in 1995

Admitted as an Irish Solicitor in September 2020

Education:

Ph.D (Tax), Centre for Commercial Law Studies, University of London

LLM (Tax) (Merit), London School of Economics

LLM (Corporate) (Merit), Centre for Commercial Law Studies, University of London

LLB, Queen Mary, University of London

Chancery Bar Association

Revenue Bar Association

Julian was called to the Bar in 1995 and he has been a partner with major City and West End solicitors’ practices. During the course of Julian’s practice in tax (advisory, enquiries and disputes work) he has developed a wide-ranging knowledge 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 them.

He acts as an advocate and in an advisory capacity, and has appeared both on his own and as part of a team in a wide variety of cases.

Julian advises on all aspects of tax appeals (First-tier Tribunal, Upper Tribunal, Court of Appeal) and judicial review (High Court); and also acts on tax related criminal investigations (defence), matters arising from professional negligence (claims and defence). In a regulatory context, he takes appeals before the Disciplinary Tribunal (CIOT/ATT/ICAEW/CLC).

Julian acts in commercial and chancery proceedings with tax aspects (such as trusts, partnerships, insolvency and professional negligence disputes).

Julian can be instructed by both UK and international clients. Julian can act as an advocate, as well as in an advisory capacity in all areas of Chambers’ practice.

Julian was appointed to the Attorney General Panel in February 2017, and promoted to the B Panel for a 5-year period, effective 1 September 2021.

Julian Hickey Privacy Notice

Practice

Recent matters

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:

Intellectual Property, Cryptocurrency
Taxation of Entertainers and Sportspeople
Property investment and development
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
Individual and corporate tax residence
Entity recognition
High net worth family office investments and disposals
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.

Cases

Seamus Kavanagh (FTT) (Entrepreneurs Relief, whether 5% shareholding for ‘personal company’, whether trust of shares (express, resulting or constructive)

Oisin Fanning [2022] STC 256 (SDLT planning and grant of option) (PTA to CA)

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] STC 975, [2021] 4 WLR 83. 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] STC 1144: 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 [2021] 2 All ER 163, [2021] 4 WLR 4, [2021] STC 84, [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] STC 318 (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

Publications

Seminars and Events