Rebecca has developed a busy practice in all areas of tax law, specifically complex advisory work and litigation. She was appointed to the Attorney General’s London C Panel in September 2022 and completed a secondment in a leading private client law firm in 2021.
Advisory experience:
Rebecca has advised on the following issues:
- Residence, domicile & related issues.
- Income Tax.
- Employee taxation.
- IHT.
- VAT.
- SDLT.
- Capital Gains Tax.
- Taxation of trusts.
- Chancery (in the context of wills).
- Council Tax.
Litigation experience:
- Dealing with enquiries, writing letters to HMRC.
- Penalties, discovery assessments, the meaning of ‘carelessness’ and ‘deliberate’.
- Appearing in the FTT, County Court, Upper Tier, Court of Appeal and prospects of success.
- Late appeals to the FTT.
- Case management hearings in the FTT.
- Drafting grounds of appeal to the Upper Tier.
- Drafting mistake applications to the High Court.
- Judicial reviews.
- Settlements with HMRC where appropriate.
- Attending ADR with HMRC.
Rebecca is qualified to accept instructions from the public and can be contacted directly via email or via the clerks.
- JTI Acquisitions Company (2011) Ltd v HMRC [2023] UKUT 194 (TCC)
- Revenue and Customs Commissioners v A Taxpayer [2023] UKUT 182 (TCC)
- Danapal v Revenue and Customs Commissioners [2023] UKUT 86 (TCC)
- Eveleigh v Revenue and Customs Commissioners [2023] UKFTT 356 (TC)
- Apollinaire Ltd v Revenue and Customs Commissioners 2022 UKFTT 432 (TC)
- Alpha Republic Ltd v Revenue and Customs Commissioners [2023] UKFTT 750 (TC) and TC/2022/11361
- Magic Carpets (Commercial) Ltd v HMRC [2023] UKFTT 700 (TC)
- Michael Robinson v The Commissioners for Her Majesty's Revenue and Customs [2020] 11 WLUK 489
- Dalriada and others v HMRC [2023] UKFTT 314 (TC)
- Fanning v HMRC [2023] EWCA Civ 263
- Mitchell v HMRC [2023] EWCA Civ 261
- Universal Flooring Contractors v HMRC [2023] UKFTT 282 (TC)
- Apollinaire v HMRC [2022] UKFTT 432 (TC)
- Coconut Animated Island Ltd v Revenue and Customs Commissioners [2022] UKFTT 303 (TC)
- Chohan Management Ltd v Revenue and Customs Commissioners [2021] UKFTT 196 (TC)
- A Taxpayer v HMRC [2022] UKFTT 133 (TC)
- CHF Pip! Plc v HMRC [2021] UKFTT 383 (TC)
- Adams v Revenue and Customs Commissioners [2020] UKFTT 56 (TC)
- Harriet Brown and Rebecca Sheldon represent Appellant pro bono
- Webinar on Crypto Asset Reporting Framework - New Challenges for Crypto Businesses
- Legal Directory 2024 Bar Rankings
- Judgement - MAGIC CARPETS (COMMERCIAL) LIMITED v HMRC
- Judgement - Dalriada Trustees Limited
- The Legal Training Consultancy ‘Tax Planning for High-Net-Worth Individuals’ online conference
- Decision - Universal Flooring (Contractors) Limited and Mark Mackley
- TaxSnax – Episode 11: When is a penalty payable for tax errors
- Chambers and Partners UK Bar Awards 2022
- Rebecca Sheldon appointed to C Panel
- Judgment – RE: A taxpayer v HMRC
- James Kessler QC and Rebecca Sheldon in first case on Statutory Residence Test
- Talk with Bloomsbury Professional Tax – Rebecca Sheldon
- Talk on divorce and CGT – Rebecca Sheldon Copy
- Legitimate Expectation in the World of VAT
- In the matter of CHF Pip! Plc v HMRC – Judgement –
- Rebecca Sheldon nominee for the Young Pro Bono Barrister of the Year
- Rebecca Sheldon case note in the British Tax Review
- TaxSnax – Episode 10: SDLT – Mixed Use Property
- Rebecca Sheldon article for Tax Adviser Magazine
- Rebecca Sheldon case note in the British Tax Review
- Rebecca Sheldon – co-editor of 32nd supplement of “A Handbook of EU VAT Legislation
- TaxSnax – Episode 2: Business Rates
- Decision – TC-2019-02718 Michael Robinson
- Rebecca Sheldon has published a new case note
- Rebecca Sheldon has been mentioned in Advocate
- Coyle Transport in the British Tax Review
- Rebecca Sheldon, appointed as One of Three Co-editors of a Handbook of EU VAT legislation
- Tax Fraud, the Proceeds of Crime Act and Furlough Fraud
- Fisher v HMRC for Tax Advisor Magazine
- Arron Banks v HMRC [2020]
- UK Resident Non Doms: The Remittance Basis
- Tax on overseas properties: which laws apply?
- A Stable Proposition? – Tax Adviser
- Free Seminar on Private Client Tax Developments
- Old Square Tax Chambers ranked as a leading set
- All Or Nothing – Tax Adviser
- Praesto Consulting UK ltd v HMRC – Input tax credit
- Limits to Upper Tribunal Jurisdiction
- EANOVAT Annual Conference
- London Legal Walk 2019
- Free Seminar (Manchester) – Dealing with HMRC Investigations
- Rebecca Sheldon has joined Chambers as a full tenant
- ‘Forced to continue’ 2021, Tax Adviser
- ‘Financial Reporting Council v Frasers Group PLC’ 2021, British Tax Review
- HMRC v SSE Generation Limited’ 2021, British Tax Review
- ‘Coyle Transport v HMRC’ 2020, British Tax Review
- ‘Dong Yang Electronics Case C-547/18’ 2020, British Tax Review
- ‘Principal private residence relief’ 2020, Key Haven
- ‘Residence under the OECD Model’ 2020, Key Haven
- 'The tax plans of the major parties,‘ 2019, Key Haven Tax Review
- Off-Payroll Working: Treating People Fairly
- A stable proposition?’ 2020, Tax Adviser
- UK Resident Non Doms: The Remittance Basis
- ‘Arron Banks v HMRC’ 2020, Taxation
- ‘All bets are off- Fisher v HMRC‘ 2020, Tax Adviser
- ‘Sheiling Properties Limited’ 2020, Tax Adviser
- ‘Italmoda: the birth of the principle of third-party liability for VAT fraud,’ 2016
- ‘Finance (No.2) Act 2017 Notes: Section 68: penalty for transactions connected with VAT fraud etc,’ 2017
- ‘Praesto Consulting UK Ltd v HMRC [2019] EWCA Civ 353‘ 2019, British Tax Review
- ‘All or nothing: Embiricos v Revenue and Customs Commissioners [2019] UKFTT 236 (TC)’ 2019
- Limits to Upper Tribunal jurisdiction
- Pensions Taxation Update
- Key Haven Publications LTD - Pre-Election Tax Planning
- Key Haven 2024 - PRACTICAL TAX PLANNING 2023
- TaxSnax - Ep 14: Strategies for Enquiries
- Free Seminar - Tax Incentives for R&D: Recent Developments
- TaxSnax – Episode 13: Penalties & Human rights
- TaxSnax – Episode 2
- TaxSnax – Episode 10
- Dealing with HMRC Investigations
- Private Client Tax Developments
- In or Out of Scope of VAT: Disbursements & Compensation
- Legitimate expectation in the world of VAT
- 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
- The Buchanan prize for gaining an “Outstanding” grade on BPTC (Lincoln’s Inn)
- The Kate Bertram First Class award for achieving a first class grade in the LL.M (University of Cambridge)
- Becker law award (University of Cambridge)
- Maria Marina award (University of Cambridge)
- The Lord Mansfield scholarship for the BPTC (Lincoln’s Inn)
- The Hardwicke award (Lincoln’s Inn)
- The Sweet & Maxwell “best final year performance” award (Durham University)
- Lady Hale prize for “best gender & law dissertation” (Durham University)
- Durham University commendation 2015 (Durham University)
- Land law prize (2nd place) (Durham University)
- Durham University commendation 2014 (Durham University)
- Revenue Bar Association
- Chancery Bar Association
- The Contentious Trusts Association (ConTrA)
- The Attorney General’s C Panel of Junior Counsel to the Crown
- Secondment at a leading private client firm
Pro Bono Work
Rebecca frequently volunteers for Advocate, involving both advisory work and litigation. She was named as a pro bono hero in November 2020 for her pro bono work, and was nominated for the 2021 Advocate award for Young Pro Bono Barrister of the Year.
Advocate has also featured one of Rebecca’s cases in their “Applicant Stories” section.
Rebecca Sheldon is regulated by the Bar Standards Board