Patrick Boch

Patrick Boch practices in all areas of tax law. He has particular experience of the following matters:

Income tax and CGT

• trade loss relief
• transfer of assets abroad
• employment benefit trusts
• partnership taxation rules
• payments on termination of employment
• securities and derivative instruments

Corporation tax

• loan relationship rules
• arbitrage and transfer pricing
• late paid interest
• repo transactions
• tower structures

International

• residence
• unilateral tax relief
• double taxation treaties
• exchange of information

HMRC investigations

• information powers
• discovery assessment and closure notice issues
• APNs, follower notices and DOTAS
• penalties
• public law issues (e.g. reliance on guidance, collection and management powers)

Tax litigation

• advising on evidence and merits
• interim applications
• expert evidence
• substantive hearings
• appeals
• costs

Prior to joining Chambers in September 2018, Patrick Boch was a tax litigation lawyer at the Solicitor’s Office, HM Revenue and Customs. He has also worked for a Japanese investment bank, and as a county court advocate.

Rajesh Gill v HMRC [2018] UKFTT 245 (TC) (7-day appeal as to whether the taxpayer, a well-known financial securities trader, was “trading” for tax purposes and whether the trade was “commercial”. The taxpayer had previously been successful, but made a £5m loss during the 2008 financial crisis, for which he sought to carry back.

Mark Winstanley(dec’d) [2018] UKFTT 154 (TC) (whether a closure notice may be given to a taxpayer who has died during the enquiry).

Andrey Badzyan v HMRC [2017] UKFTT 439 (TC) (application for stay of appeal by former partner of an investment firm pending resolution of a tax dispute at partnership level).

Rajesh Gill v HMRC [2017] UKFTT 597 (TC) (application, inter alia, for permission to admit expert evidence relating to financial trading, including the effect of the quantitative easing programme on financial markets and the characteristics of a professional financial trader.

William Archer v HMRC [2016] UKFTT 141 (TC) (a claim for costs due to alleged unreasonable conduct)

The Danish GAAR – Defending the Welfare State or Intellectual Inertia?, Skattepolitisk Oversigt, August 2015. (Comparison of Danish measures against cross-border avoidance with the approach in the UK GAAR)

The December 2012 Amendment of the Corporation Tax Act – A Death Blow for Conduit Companies?, Skattepolitisk Oversigt, May 2013. (Commentary on an amendment to the Danish Corporation Tax Act, principally by reference to common law precedents on the ‘beneficial owner’ concept in the OECD model treaty)