Robert Venables, K.C.

Chairman of the Revenue Bar Association of England and Wales 2001-05
Bencher of the Middle Temple (Elected 1999)
Council Member of the Chartered Institute of Taxation and Chartered Tax Adviser (from 1999)
Non-Executive Fellow of St Edmund Hall, Oxford.
Consulting Editor of The Offshore Taxation Review, The Personal Tax Planning Review, The Corporate Tax Review and The E.C. Tax Journal; Chairman of the Advisory Editorial Board of The Charity Law and Practice Review.
Language: French

Chambers and Partners 2017

A highly experienced tax lawyer who has represented clients at the highest level. His particular expertise includes offshore tax planning, inheritance tax and employee remuneration.

Strengths: “He is fantastic. He is very, very thorough and a very bright tax lawyer. He is in a class of his own.” “He is very clever and has interesting technical views.”

Privacy Notice of Robert Venables KC

Cases

Some of Robert’s recent and significant cases include:

Recent and Landmark Cases:

BUPA Hospitals Ltd v Commissioners of Customs & Excise – ECJ – (As of 2005 July decision pending) (VAT – alleged tax avoidance – the pretended doctrine in Halifax plc v Commissioners of Customs and Excise – abuse of rights)

Greenalls Management Greenalls Management Ltd v Commissioners of Customs and Excise [2005] UKHL (Excise Duties – liability of innocent warehousekeeper in respect of “slaughter” of consignments of Black Death vodka)

Loyalty Management Ltd v Commissioners of Customs and Excise (2005) (VAT consequences of Nectar Card scheme)

Littlewoods Limited v Commissioners of Customs and Excise (2004) (VAT – consideration for supply of services)

Jerome v Kelly [2004] UKHL 25 (capital gains tax – gift to offshore trustees of interests in assets subject to contract of sale)

Howell v Trippier [2004] EWCA Civ 885 (income tax liability of trustees of a settlement on stock dividends)

Mount Murray Country Club Ltd v Macleod [2003] UKPC 53 (disclosure of documents by tax authorities to Commission of Enquiry – confidentiality – public interest immunity)

Unilever (UK) Holdings Ltd v Smith [2002] EWCA Civ 1787 (corporation tax on capital gains – corporate reorganisations)

R v Dimsey [2001] UKHL 46 (alleged international tax fraud – transfers of assets abroad provisions – corporate residence)

Stewart v Commissioners of Customs and Excise [2001] EWCA Civ 1988 (VAT on compensation for arms dealers)

Lady Ingram’s Executors v Inland Revenue Commissioners (1998) (House of Lords – inheritance tax – reservation of benefits – family home)

Unigreg Limited -v- Her Majesty’s Customs and Excise (Customs Duties)

Re Schroders PLC (Schemes of Corporate reconstruction – represented both the Company and Bermudian Trustee Shareholders)

NMB Holdings Ltd v Secretary of State for Social Security (NIC planning – payment of remuneration in platinum sponge)

Chen v Wong (Hong Kong – breach of trust – sham trust)

Howell v Rozenbroek (£400,000,000 trust – validity of purported exercise by trustees of power of advancement)

R v Commissioners of Customs & Excise, ex parte Emu Tabac SARL (European Court of Justice – “Death Cigarettes” – EC Excise Directive – judicial review – injunction)

Memec plc v IRC (CA – Anglo-German convention – transparency of foreign partnerships)

Re Katz Will Trusts (Privy Council – breach of trust)

Steele v EVC International NV (CA – Anglo-Dutch convention – corporate joint ventures – connected persons)

R v IRC ex parte Unilever PLC (CA judicial review – group relief – Revenue abuse of power)

N Ltd v Inspector of Taxes (SC – group relief – £50,000,000 allowable loss)

In re Nissan UK Limited (Companies Court – Revenue winding-up petition – alleged international tax fraud involving several £100,000,000’s)

Marshall v Kerr (HL – offshore trusts – deeds of variation)

Gubay v Kington (1984 House of Lords) (Capital Gains Tax – Gift by UK resident to non-UK resident spouse)

Stanton v Drayton (1981 House of Lords) (Corporation tax on chargeable gains – issue of own shares by company in exchange for portfolio of investments – acquisition cost)

Articles

Articles include:

Taxation News, The Charity Law & Practice Review, Jul 00.

Stock Dividends Received by Trustees, The Personal Tax Planning Review, Jun 00.

Repeal of the Charge on Emigration of Trustees? The Personal Tax Planning Review, Jun 00.

FB 2000 & Tax Planning for Offshore Trusts, The Offshore & International Taxation Review, Jun 00.

Taxation of E Commerce: A Traditional View, The Corporate Tax Review, Feb 00.

A Case of Uncommon Control: R v. CIR ex p Newfields Developments, The Corporate Tax Review, Feb 00.

UK Mini-Budget 2000 Anti Avoidance Measures, The Offshore & International Taxation Review, Jan 00.

Transitional Gains & Losses of ‘Golden Trusts’, The Personal Tax Planning Review, Dec 99.

Capital Losses & Trusts, The Personal Tax Planning Review, Dec 99.

Tax Avoidance by Transfer of Assets Abroad, The Offshore & International Taxation Review, Aug 99.

Attribution of Capital Gains of Non Resident Companies, The Offshore & International Taxation Review, Aug 99.

Private Benefit: A Conundrum, The Charity Law & Practice Review, Jul 99.

Value Shifting Out of Shares, The Corporate Tax Review, Apr 99.

Charities & Imputed Capital Gains, The Charity Law & Practice Review, Mar 99.

Transfers Between Settlements – A Loophole?, The Personal Tax Planning Review, Jan 99.

A preface to Julian Ghosh’s ‘Loan Relationships & TCGA 1992 – Conversions, The Personal Tax Planning Review, Jan 99.

Case: ‘Carbolic Smoke Ball Protects influenza’ or Ingram v. CIR in the HL, The Personal Tax Planning Review, Jan 99.

A Note on Leon Sartin’s ‘Tax Recovery Claims by the Settlor’, The Offshore & International Taxation Review, Jan 99.

A Note on Geoffrey Simpson’s ‘The Source of Interest: A Practical, Hard Matter of Fact’, The Offshore & International Taxation Review, Jan 99.

Where is an Interest in a Unit Trust Situated? The Offshore & International Taxation Review, Jan 99.

The Interpretation of Double Taxation Conventions: Residence of Dual Resident & Temporarily Non Resident Individuals, The Offshore & International Taxation Review, Jan 99.

The Transfer Pricing Provisions & Benefits from Offshore Structures, The Offshore & International Taxation Review, Jan 99.

Residence of Companies: The Real Management & Control Test (Company Residence), The Offshore & International Taxation Review, Jan 99.

Golden Trusts: Action Prior to 06/04/99, The Offshore & International Taxation Review, Jan 99.

‘Control’ in the New Transfer Pricing Provisions, The Corporate Tax Review, Jan 99.

VAT Focus: VAT Groups, Taxation Practitioner, Nov 98.

Capital Payments to Charities from Offshore Trusts, The Offshore & International Taxation Review, Oct 98.

‘Tax Avoidance’: CIR v. Challenge Corporation & Ensign Tankers (Leasing) v. Stokes after CIR v. Willoughby,
The Corporate Tax Review, Feb 98.

A General Statutory Anti-Avoidance Provision, The Corporate Tax Review, Feb 98.

Corporation Concerns: Meeting Points – the Limitations of Ramsay, Taxation, 29 Jan 98.

The CT Loan Relationships Provisions, The Charity Law & Practice Review, Dec 97.

Gifts in Kind to Charity: Some Tax Tips, The Charity Law & Practice Review, Dec 97.

‘Market Value’: What did CIR v. Crossman Decide?
The Personal Tax Planning Review, Oct 97.

Gifts to Companies: Avoiding the Gift with Reservation of Benefit Provisions, The Personal Tax Planning Review, Oct 97.

Holdover Relief Via Revocable Settlements, The Personal Tax Planning Review, Oct 97.

‘Tax Avoidance’, CIR v. Challenge Corporation & Ensign Tankers (Leasing) v. Stokes after CIR v. Willoughby,
The Personal Tax Planning Review, Oct 97.

The Ramsay Doctrine After CIR v. MacGuckian, The Personal Tax Planning Review, Oct 97.

The Territorial Source of Income: CIR v. Hang Seng Bank, CIR v. HK-TVB International & CIR v. Orion Caribbean,
The Offshore & International Taxation Review, Oct 97.

Channel Island Trusts: The 100 Year Rule & the Rules Against Perpetuities & Excessive Accumulations, The Offshore & International Taxation Review, Oct 97.

Double Tax Treaty Override: Bricom Holdings v. CIR in the Court of Appeal, The Offshore & International Taxation Review, Oct 97.

Tax Avoidance After CIR v. Willoughby, The Offshore & International Taxation Review, Oct 97.

Judicial Anti-Avoidance Doctrines After Countess Fitzwilliam, The Personal Tax Planning Review, Aug 97.

Offshore Planning: Tax Avoidance After Willoughby v. CIR, Taxation 24 Jul 97.

The Bricom Decision – A Reply to Dr. John Avery-Jones from Robert Venables QC, The Offshore & International Taxation Review, Jul 97.

Transfers of Assets Abroad after MacGuckian, The Offshore & International Taxation Review, Jul 97.

Avoidance Schemes: Tax Planning After McGuckian, Taxation, 26 Jun 97, 3 Jul 97.

IR Prosecution: “Unsafe & Unsatisfactory”, Taxation, 5 Jun 97.

Capital Distributions from Non Resident Trusts: a Tax Trap for Charities, The Charity Law & Practice Review, May 97.

Partially Exempt Estates & Relieved Property, The Personal Tax Planning Review, Apr 97.

What Did Marshall v. Kerr Decide? The Offshore & International Taxation Review, Mar 97.

‘Unsafe & Unsatisfactory’ – R v. Charlton (CA), The Offshore & International Taxation Review, Mar 97.

Capital Distributions from Non Resident Trusts: A Tax Trap for Charities, The Offshore & International Taxation Review, Nov 96.

Double Taxation Treaties: The Antidote to Anti Avoidance Provisions? Bricom Holdings v. CIR, The Offshore & International Taxation Review, Nov 96.

Gifts by Associated Operations, The Personal Tax Planning Review, Sep 96.

Remittances in Kind –
A Reply to Richard Bramwell QC,
The Offshore & International Taxation Review, Feb 96.

Gift Aid Relief for Gifts in Kind, The Charity Law & Practice Review, Feb 96.

Company Residence: The New UK Rules, The Offshore & International Taxation Review, Dec 95.

VAT on the Importation of Excise Goods, Taxation, 9 Nov 95.

Wills & Their Alternatives in the AIDS Era, The Charity Law & Practice Review, Nov 95.

VAT on the Importation of Excise Goods, The Personal Tax Planning Review, Oct 95.

Liability of ‘Donees’ for CGT on Gifts, The Personal Tax Planning Review, Oct 95.

Taxation of Share Options: A Heterodox Note, The Personal Tax Planning Review, Oct 95.

The Insurance & Taxation Implications of Health Trusts,
The Personal Tax Planning Review, Oct 95.

Tax Efficient Bequests to Charity, The Personal Tax Planning Review, Oct 95.

UK Taxation of Non Residents: Liability of UK Representatives. The Offshore & International Taxation Review, Sep 95.

UK Taxation of Non Residents: The New Substantive Rules, The Offshore & International Taxation Review, Sept 95.

Interest in Offshore Funds Held by Non Resident Trustees:
FA 1995 Changes, The Offshore & International Taxation Review, Sept 95.

Sovereign Immunity & Repayment of Withholding Tax,
The Offshore & International Taxation Review, Sept 95.

Transfer of Assets Abroad: Mr. Brackett’s Problem Case,
The Offshore & International Taxation Review, Sep 95.

The Liechtenstein Foundation & UK Tax Avoidance,
The Offshore & International Taxation Review, Dec 94.

An IHT Tax Trap for Settlors of Non Resident Trusts,
The Offshore & International Taxation Review, Dec 94.

After Marshall v. Kerr, Taxation, 14 Jul 94.

Double Taxation Treaties as a Defence to ICTA 1988, s775-777, The Offshore & International Taxation Review, Jul 94.

A Note on Gerolstein, The Offshore & International Taxation Review, Jul 94.

IHT ‘Traps’ in CGT Planning Schemes, The Personal Tax Planning Review, May 94.

Gifts of Business Property & Agricultural Property to Discretionary Trusts, The Personal Tax Planning Review, May 94.

The UK Charity & Double Taxation Treaties,
The Offshore & International Taxation Review, Feb 94, May 94.

Double Taxation Reg Deathbed Repurchase Ploy,
The Personal Tax Planning Review, Aug 93.

Indirect Demergers – Trust Capital or Income? The Offshore & International Taxation Review, Aug 93.

‘The Offshore Envelope Trick’ – A Problem, The Offshore & International Taxation Review, Aug 93.

Personal Portfolio Bonds & ICTA 1988 s.739, The Offshore & International Taxation Review, Aug 93.

Moodie v. CIR, The Personal Tax Planning Review, Apr 93.

The Offshore Beneficiary Provisions & Beneficial Loans,
The Offshore & International Taxation Review, Apr 93.

When a Deed of Variation Does Not Vary, The Personal Tax Planning Review, Mar 92.

Discretionary Trusts and Reservations of Benefit, The Personal Tax Planning Review, Mar 92.

Non Resident Trusts – An IR Setback, The Offshore & International Taxation Review, Feb 92.

When is Remittance Not a Remittance? The Offshore & International Taxation Review, Feb 92.

Fundamentals of the Taxation of trustees and beneficiaries – extract from ‘Comments on the IR CD on Taxation of Trusts’, Taxation Practitioner, Jan 92.

GROB Avoidance by Interest in Possession Trust for Spouse, The Personal Tax Planning Review, Dec 91.

When is a Settlement the same Settlement? The Personal Tax Planning Review, Dec 91.

Transfer of Assets Abroad – Part 2, The Offshore & International Taxation Review, Nov 91.

The Offshore Settlor Provisions – Additions to Non Qualifying Settlements, The Offshore & International Taxation Review, Nov 91.

Offshore Trusts: Non Resident Trusts, Taxation,
12 Sep 91- 3 Oct 91.

FB 1991 Offshore Settlor Provisions and Offshore Beneficiaries Provisions, The Offshore & International Taxation Review, Jul 91.

Non Residents Trading in the UK, The Offshore & International Taxation Review, Jul 91.

CGT Avoidance – the Sub-Subsidiary Trick, The Offshore & International Taxation Review, Feb 91.

Variations of Estates, Policy and the Battle of the Books,
The Offshore & International Taxation Review, Feb 91.

What Did the Second Vestey Case Really Decide?
The Offshore & International Taxation Review, Nov 90

Publications