Shane O’Driscoll

Shane advises on all areas of tax and related commercial matters. A selection of the matters that he has been involved with since commencing in chambers includes:

Corporate tax

• Research and Development (R&D) relief / disputes – advising on ongoing enquiry with HMRC;
• Corporate structuring / Earn outs;
• M&A Tax Due Diligence;
• M&A Tax / share sale;
• W v. HMRC (High court). Setting aside a tax debt / enforcement proceedings – awaiting judgment;
• Opinion on the Tax implications of a proposed settlement between two shareholders (Directors Loan; CGT on share transaction; share valuation);
• I will be appearing in the Court of Appeal with Harriet Brown in D v. HMRC – pension taxation;
• HMRC Penalty submissions ( Schedule 24 of Finance Act 2007);
• Tax treatment of legal expenses / business expense/ partnership;
• Employment related issues:
  • IR35 / off payroll;
  • Disguised Remuneration (Part 7A).

Private Client

• Will interpretation  (Benham/Ratcliffe issues);
• Inheritance Tax / Residence Nil Rate Band. Seminar for the IPW;
• IHT planning / Gifts out of income;
• Domicile opinion/ advisory;
• Opinion on tax treatment of crypto assets / domicile/ remittance issues;
• Trust advisory.

Commercial Litigation

• M v C Advising on the merits of a commercial claim (Crypto engineering and development / token equity);
• HG v. P. Representing a party in a dispute with a payment service provider;
• Data Protection – advising on subject access requests / GDPR;
• Advising on minority shareholder disputes;
• Advising on the implication of an auditor resignation.

In addition to the above, he has performed some discreet pieces of work for other members of  chambers:

• Performing research for other members of chambers:
  • Safeguarding policy review;
  • Data Protection legislation in St Helena;
• Diverse litigation preparation / drafting of affidavits for ongoing disputes.

Shane has significant court experience from his time at the bar in Ireland (2005-2012), appearing regularly before courts of all levels including the Supreme Court.

In 2012, he left the Bar for the commercial world, holding senior legal roles responsible for Europe and the Middle East in software and technology companies, while also leading on GDPR.

Shane was a computer programmer in a former life and has technical expertise and a fundamental understanding of the workings of crypto currency, blockchain and related technologies.

Shane is a Certified Information Privacy Professional/Europe (CIPP/E) and a Certified Bitcoin Professional.

Shane has rights of audience in the Courts of the Abu Dhabi Global Market (“ADGM”).

Shane is dual qualified as an Irish barrister and is on the Roll of Practising Barristers maintained by the LSRA and advises on Irish tax law. As a Irish lawyer he also has rights of audience at the Court of Justice of the EU and General Court of the EU in Luxembourg.

Shane is fluent in German having lived and worked in Germany for a number of years.