Addington Chambers

Addington Chambers sets out to be at the forefront of sets of Barristers in the areas of taxation and revenue law and related work, particularly in public law, chancery, commercial, financial services and international work.

Addington Chambers is a set of specialist barristers, offering a wealth of expertise in our core areas of taxation and revenue law, which are applicable in any shape or form to businesses, supply chains, individuals and families, whether in a domestic or cross-border context.

We have a unique breadth and depth of experience in both advisory and litigation in all the principal areas of UK and International tax, from cross-border corporate transaction advice, to litigation in all tribunals and courts, and advisory work on complex business and personal tax planning.

Our members work with those instructing them in order to provide an overall  collaborative legal service, combining our expertise to achieve the best possible outcome, whether in the context of advice or litigation. We aim to become a natural extension of your team, providing clients with a seamless and approachable legal service that adds value. This can help in a practical way when seeking commercial and reasonable solutions, whether in an advisory or litigation environment.

Our set comprises recognised specialists in tax for both advisory work and litigation, advising on the implementation of tax related matters, tax litigation and in the defence and challenge to tax matters before the tribunals and higher courts. Members of Addington Chambers represent clients before the the First Tier Tax Tribunal, Upper Tribunal (Tax and Chancery Chamber) and the Higher Courts (including the High Court and the Court of Appeal).

Combining a traditional background with a modern collaborative approach, Addington Chambers embraces virtual and remote working and the flexibility and convenience it provides clients. We utilise the state of the art and extensive infrastructure of Clerksroom (a leader in its field) enabling members of Chambers to advise clients, whether on a virtual basis or at locations including London, Birmingham, Manchester, Berlin and New York.

We aim to share our thought and expertise across a range of platforms such as publications, seminars, newsletters, webinars and podcasts.

Andrew Noble

Call date: 1992 (Lincoln’s Inn, London)
Authorised to practice: England & Wales

Andrew Noble

Andrew Noble

Andrew Noble is an experienced dual capacity Barrister at Law, Litigator, Chartered Surveyor and Chartered Arbitrator, and is a member of the following Specialist Barrister Associations reflecting his practice as an experienced barrister⁄litigator: Chancery Bar Association, the Technology and Construction Court Bar Association, the Property Bar Association and the Professional Negligence Bar Association. Andrew is also licensed by his professional body, allowing business clients and the public to instruct him directly.

He provides specialist business clients with experienced specialist legal advice, drafting and representation⁄advocacy concerning all aspects of his practice whether involving litigation, adjudication, arbitration or ADR ⁄ mediation. Andrew appears before Judges and Arbitrators in his specialist areas of practice both in the UK and overseas.

Being dually qualified and experienced in construction law and dispute resolution, Andrew Noble can prepare and ⁄ or lead a team preparing sound contractual time and moneyed out delay, disruption and prolongation claims whether during the currency of the works or subsequently and for the purposes of negotiation, arbitration or ADR procedures such as adjudication and expert determination. Andrew also has an insight into the language and expertise of property and construction and can use this dual expertise in the cross examination of expert witnesses. When negotiating he can often achieve better results for clients than otherwise may be available to them.

Andrew has worked in South Africa, in the Gulf (Saudi Arabia, Egypt, Dubai, Sharjah & Abu Dhabi), and in South East Asia (Singapore and South Korea) and on cases involving The Netherlands, Spain, Pakistan, Hong Kong and Bermuda.

Practice areas

Property & Construction law

Examples of work undertaken:

  • Construction and Engineering
  • Defective Buildings, Dwellings and Products
  • Professional Liability
  • Insolvency
  • Property Use and Development
  • Commercial and Contractual Disputes
  • Real Property Use and Development

Andrew has been involved in property and construction law all his professional life. He enjoys a nationwide and increasingly international practice and he accepts instructions from solicitors and directly from property and construction professionals, claims consultants and businesses large and small. As a dually qualified barrister at law, Andrew offers sound legal and tactical advice and can often bring innovative, cost effective and practical solutions to problems in hand.

Andrew provides advice on issues of substantive and procedural law (including in court litigation, arbitration and in ADR). He drafts and settles Statements of Case, Orders, Application Notices and Skeleton Arguments (when he appears as an Advocate before a variety of Courts and Tribunals, including the High Court, First Tier Tribunal (Property Chamber), and the County Courts, and in Arbitrations – both domestically and internationally (esp. the GCC)). He drafts Interim Applications (including those in relation to interim and freezing injunctions, summary judgment, striking out proceedings and for Interim payments) and (if necessary) in relation to Appeals.

Andrew regularly appears as an Advocate in the High Court (mostly Chancery and QBD divisions, including TCC) and the County Courts of England and Wales. Andrew has also been instructed and has appeared as an advocate in a number of arbitrations including, property and construction (including subsequent court proceedings enforcing or contesting the enforcement of arbitration Awards / proceedings in the High Court).

Andrew has expertise and experience of disputes involving many facets of domestic and international substantial building and civil engineering main contracts, including M&E works, as well as subcontracts (and other contracts for example insurance, professional engagements and construction bonds) that arise out of them. His work has involved many types of construction and engineering projects including bridges, highways, pipelines, harbour facilities, tunnels, and infrastructure projects, commercial buildings (e.g. offices, shopping centres, galleries, sports stadia), apartment and housing developments ⁄ dwellings.

Andrew is familiar with and advises on many standard forms of building and engineering contracts and sub-contracts including those promoted by the JCT, ICE and FIDIC (Red & Yellow, Silver & Gold books). He has also been involved in many cases concerning the use of such contracts (nearly always amended) and ad hoc agreements concerning construction projects (including development contracts), Infrastructure and Energy Contracts (including EPC and Umbrella contracts).

Andrew also drafts contracts for businesses including amending standard forms of contracts including construction and engineering contracts and professional engagement contracts and contracts that arise therefrom.

Andrew has had many cases involving the wider aspects of property use and development including easement disputes (rights of way and light), Party Wall Disputes, Conveyancing disputes and residential and commercial lease agreements.

Chartered Arbitrator, Accredited Mediator and Construction Adjudicator
Andrew, is a Registered Chartered Arbitrator, Accredited Mediator and Construction Adjudicator, and is an experienced dispute resolver across all the areas of practice in which he specialises, which principally involve him acting in the capacity of chartered arbitrator, mediator or adjudicator. E.g. he has twice been appointed by the chairman of the Bar Council (Barristers’ professional Body)

(i) to resolve a multi-million-pound sterling dispute between developers and land owners involving a complex Developer’s “overage” contract (involving the determination of the meaning of the contract with a view to ascertaining the calculation of additional payments due from a developer to a former owner of significant hectares of development land).
(ii) substantial Landlord and Tenant dispute.

He has also been appointed twice by the Chair of Tecbar to act as construction adjudicator in final account type adjudications and by the President of the CIArb to act as sole Chartered Arbitrator in a Construction Professional liability matter involving structural engineering professional services. He has acted on a number of occasions as Chartered Arbitrator on Lloyd’s syndicate policies and has had numerous ad hoc appointments by agreement between the parties including to arbitrate, adjudicate and act as mediator. Andrew has also successfully completed the CIArb’s residential course at Keble College Oxford on international commercial arbitration.

Directory recommendations

Andrew was ranked as a leading barrister in the Legal 500 legal directory in the areas of property, professional liability and construction and engineering law “With a great reputation in construction disputes, Andrew Noble has ‘a wealth of relevant experience on a practical level in addition to his legal abilities”.

Andrew was noted in Chambers and Partners as a leader in his field in Real Estate litigation including construction, land, real property, and environmental litigation. Real Estate Litigation embraces all aspects of Land, Property, and Construction litigation, arbitration and Alternative Dispute Resolution.


Formerly course designer and director MSc Construction law and dispute resolution (Litigation Arbitration Adjudication & ADR) including by distance learning, preparing and delivering the key sessions.

The meaning of “Contractors & Subcontractors’ constant best endeavours to prevent delay in JCT contracts” – (1997) 13 Const. L. J. 293 [and footnoted in Keating on Building Contracts, 7th 8th and now new 9th Editions (p. 890 fn 108)].

The Law Reform Contributory Negligence Act 1945 – Arbitration the Journal of the Chartered Institute of Arbitrators.

Professional liability of Office Holders – a presentation for a leading Insolvency group.


Andrew Noble lectures to various firms of solicitors, post graduate students, the society of construction law and others involved in construction and engineering law, real property use and development, associated professional liability and insolvency work. Andrew lectured aspects of English Contract Law on a course for the International Advocates Association at Keeble College Oxford. Andrew is a regular lecturer and trainer within his areas of expertise to practitioners and MSc students and he has lectured widely in the North and in London to the Society of Construction Law, CIArb, RICS, Lawyers and Insolvency Practitioners as well as to construction and engineering professionals.


Member of the Chancery Bar association

Accredited Mediator⁄ Bar Council listed mediator

Fellow of the Chartered Institute of Arbitrators (ACIArb)

Chartered Surveyor by examination (ARICS)

Fellow of the RICS

Member of the Society of Construction Law

Member of the Pyramus & Thisbe Club (Party Walls)

Member of the Technology and Construction Court Bar

Association and Professional Negligence Bar Association

Branch Chairman Royal Institution of Chartered Surveyors

Technology and Construction Bar Association: Accredited Adjudicator

Member of the Property Bar Association and the Insolvency Lawyers’ Association

Regulatory information

Andrew Nobel is an independent self-employed barrister registered with the Bar Standards Board of England whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at

Please see the Terms of Engagement page for instructing us.

For the Privacy Policy click here.

Hartley Foster

Call dates: October 1997

Authorised to practice: England & Wales

Hartley Foster

Hartley Foster

Hartley was called to the Bar in 1997. He acts as an advocate, in relation to which he has appeared both on his own and as part of a team in a wide variety of cases, and in an advisory capacity.

Hartley advises in relation to all areas of contentious tax (both direct and indirect, and including customs duties). His practice encompasses tax appeals before the tribunals and courts, judicial review, and professional negligence (claims and defence). He has acted on over 60 reported tax cases, including 4 House of Lords / Supreme Court cases and 5 references to the Court of Justice of the European Union. Hartley also has considerable experience of advising individuals and companies in the context of criminal, or quasi-criminal, investigations undertaken by HM Revenue & Customs.

Hartley’s experience includes establishing and managing specialist Tax Disputes practices at 3 major City solicitors’ firms, each of which practices either won or was shortlisted for the Taxation “Best Tax Team in a Law Firm” or “Best Tax Disputes / Investigations Team” Award.

Practice areas

  • Tax

Directory recommendations

Ranked in Chambers & Partners and recommended in Legal 500 for Contentious Tax for over 15 years.

Recently published comments include:

  • “The immensely experienced Hartley Foster is heralded by sources as an incredibly safe pair of hands. He is well known for handling HMRC enquiries and negotiations.”
  • “He tries to identify new and helpful arguments.”
  • “He is a very considered and experienced lawyer.”
  • A “brilliant tactician, and extremely diligent and committed.”
  • “Hartley Foster is an exceptional lawyer and advises major corporates on heavy hitting tax investigations of the day. He knows the landscape well, is a extremely skilled negotiator who gets results for his clients. Definitely someone who you want on your side when faced with complex tax litigation.”

Example cases

Invamed Group Ltd v HMRC (C-198/15) [2020] EWCA Civ 243
The Court of Appeal held that the electric mobility scooters in issue were correctly classified as “carriages for disabled persons” (thereby attracting a zero import duty).

Higgins v HMRC [2019] STC 2312
The case concerned the meaning of the “period of ownership” in s.222, Taxation of Chargeable Gains Act 1992 in relation to principal private residence relief. The Court of Appeal upheld the taxpayer’s appeal against the decision of the Upper Tribunal that imposed a CGT liability by reference to the period between exchange and completion, noting that “the fact that the construction of the provisions that HMRC favour would rarely entitle ordinary home-owners to full relief from CGT strongly suggests that the construction is incorrect.”

R, on the application of Vacation Rentals (UK) Ltd v HMRC [2019] STC 251
The Upper Tribunal held that the taxpayer had a legitimate expectation that its supplies of card handling services would be exempt from VAT in accordance with HMRC’s published guidance (Business Brief 18/06). It rejected HMRC’s argument that, as the company was a “very sophisticated taxpayer”, it could not be expected to rely on HMRC’s published guidance.

R, on the application of Prudential plc v Special Commissioner of Income Tax [2013] 2 AC 185
The Supreme Court addressed the questions whether legal advice privilege extends, or should be extended so as to apply, to legal advice that is given by someone other than a member of the legal profession. Its answers were “no”.

Countrywide Estate Agents FS Ltd v HMRC [2012] STC 511
The Upper Tribunal held that receipt of a lump sum in return for an exclusivity agreement was an income receipt, rather than being capital in nature, and, accordingly, should be subject to corporation tax.

HMRC v Halcyon Films LLP [2010] STC 1125; HMRC v Micro Fusion LLP [2010] STC 1541
The Court of Appeal held that the statutory film tax reliefs were available to the partnerships in relation to the leasing and further sub-leasing of the film Mrs Henderson Presents.

Re An Application by HMRC to serve a Section 20 Notice on a Financial Institution [2007] STC (SCD) 202; [2007] STC (SCD) 208; [2007] STC (SCD) 216; [2007] STC (SCD) 222
HMRC sought information and documents from banks and financial institutions relating to customers with UK addresses and non-UK bank accounts or credit cards associated with non-UK banks accounts, to assist in relation to its Offshore Disclosure Facility. The Special Commissioner held that there was sufficient evidence to conclude that this ‘class’ of taxpayers was in default and that that had led to serious prejudice to the proper collection of tax.

RCI Europe v The Commissioners for Her Majesty’s Revenue and Customs (Case C-37/08) [2009] STC 2407
The CJEU held that RCI’s services to its members in relation to exchanges of timeshare interests were so closely connected to land that they fell within the special rule in Article 9(2)a of the Sixth Directive (now Article 45 of the Principal VAT Directive), with the consequence that the place of supply was where the member held his underlying timeshare interest, and not, as the UK contended where the supplier belongs (by reason of the general rule in Article 9(1) applying).

R, on the application of Browallia Cal, v City of London General Commissioners [2004] STC 296
The Administrative Court held that s.49(1), Taxes Management Act 1970 bestowed on the General Commissioners a discretion ‘at large’ when considering an application to extend time for lodging an appeal.

Halifax plc v Davidson [2000] STC (SCD) 251; Woolwich plc v Davidson [2000] STC (SCD) 302; Northern Rock plc v Thorpe [2000] STC (SCD) 317; Alliance & Leicester plc v Hamer [2000] STC (SCD) 332
The Special Commissioners allowed the 4 building societies, when calculating their profits, to deduct the expenditure incurred by converting to banks (which amounts had been disallowed on the bases that they were capital in nature (cf. s.74(1)(f), Income and Corporation Taxes Act 1988) and were not incurred “wholly and exclusively” for the purposes of the trade, as required by s.74(1)(a)).


“Human Rights and Direct Taxes”, Division A1.5 of Simon’s Taxes

“Administrative Machinery”, “VAT – the foundations”, “VAT – UK provisions”, “VAT on property”,

“Practical application of VAT”, “The Impact of EU Law”, Revenue Law; Principles and Practice (21st to 39th editions)

“Disclosure of Tax Avoidance Schemes”, Law and Regulation of Tax Professionals

“HMRC’s Information Powers” and “Tax Appeals”, HMRC Investigations Handbook

“VAT on costs”, Lexis PSL

“HMRC’s Information Powers”, PLC Tax

Regular contributions to periodicals, particularly Tax Journal (over 30 articles published).


Partner and Head of Tax Disputes, Fieldfisher LLP (April 2012 to March 2021)
Partner and Head of Tax Disputes, Olswang LLP (June 2009 to April 2012)
Partner and Head of Tax Disputes, DLA Piper LLP (September 2004 to June 2009)
Barrister, KLegal LLP (renamed McGrigors LLP) (May 2001 to September 2004)
Barrister, Clifford Chance LLP (April 1999 to May 2001)

Regular contributions to periodicals, particularly Tax Journal (over 30 articles published).


International Sub-Committee of the Law Society
Revenue Bar Association
VAT Practitioners’ Group
Lifetime Fellow Royal Society of Arts

Regulatory information

Hartley Foster is an independent self-employed barrister registered with the Bar Standards Board of England (Reference Number 36917). His practice is governed by the Code of Conduct of the Bar of England and Wales, which code can be found at He has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (Reference BM 2930/078) (details of the worldwide cover are provided at; and he is registered for VAT (Registration Number 188 8940 36). He can be contacted by telephone at 020 8078 9944 or by e-mail at or

Please see the Terms of Engagement page for instructing Hartley.

Instructing Hartley: Public Access

Hartley is instructed in the usual way by solicitors and accountants. However, Hartley also undertakes instructions directly from clients under the Bar Direct Public Access scheme. This allows him, in appropriate cases, to work without a solicitor or accountant. However, where appropriate, Hartley will recommend that members of the public (whether a company or an individual) that approach him directly nonetheless consider appointing a solicitor or accountant, in the usual fashion. Hartley can be contacted directly or via the clerks for Public Access enquiries in any of his areas of practice.


Details regarding our approach to fees can be found here. Please see our Terms & Conditions for further information.

Privacy policy

Hartley is registered with the Information Commissioner’s Office as a Data Controller for the personal data that he holds and processes as a barrister. His registered address is that of Chambers; his registration number is ZA854874. The Privacy Policy can be found here.

Dominic Hodge

Call dates:
South Africa – 2011 & New York – 2016
England and Wales (Lincoln’s Inn) – 2018

Authorised to practice: South Africa & New York

Dominic Hodge

Dominic Hodge

Dominic is an associate member of Addington Chambers. While Dominic practises in all areas relating to tax and trusts, he has a particular interest in international tax and contentious trust matters.

In addition to taxation and trusts, Dominic’s advisory, arbitration and litigation practice includes the areas of construction & engineering, data protection, information technology, insolvency, intellectual property and privacy.

Dominic holds the degrees of Bachelor of Commerce (Information Systems & Law), Bachelor of Laws (Intellectual Property & Taxation) and Master of Commerce (Taxation) from Rhodes University and Master of Laws (Innovation, Technology & the Law) (with distinction) from the University of Edinburgh. As part thereof, Dominic produced theses dealing with the income tax consequences of the in-house development of software and the United States’ CLOUD Act. Dominic’s doctoral research is to be focused on the tax consequences of the monetisation of data.

Dominic was called to the Bar in South Africa in 2011, admitted as an Attorney and Counselor at Law in New York State, U.S., in 2016 and called to the Bar of England and Wales by Lincoln’s Inn in 2018.

Practice areas

  • Commercial Chancery
  • Construction & Engineering
  • Data Protection & Privacy
  • Information Technology
  • Insolvency
  • Intellectual Property
  • Tax & Trusts


Master of Laws (Distinction), The University of Edinburgh.

Master of Commerce (Taxation) (Merit), Rhodes University, South Africa.

Bachelor of Laws (Intellectual Property and Tax) (Merit), Rhodes University, South Africa.

Bachelor of Commerce (Information Systems & Law), Rhodes University, South Africa.


  • American Bar Association.
  • Johannesburg Society of Advocates.
  • Lincoln’s Inn.
  • New York State Bar Association.
  • The Maisels Group, Johannesburg.

Regulatory information

Dominic has not yet completed the period of pupillage prescribed him by the Bar Standards Board. As such, he is an unregistered Barrister and does not supply legal services as contemplated in, inter alia, section 12 and Schedule 2 of the Legal Services Act of 2007. He thus furnishes advice and conducts arbitrations on the basis of his other admissions.

Michael Ashe QC, SC

Call date: 1971
Authorised to practice: England & Wales, Republic of Ireland

Michael Ashe KC, SC

Michael Ashe QC, SC

Michael Ashe practises as an advocate and gives advice on business and finance law, particularly in commercial Chancery, company law, contract, financial services, partnership, tax and conflicts of laws matters. He also practises at the Bar of Ireland

Michael also undertakes advocacy and advice in other common law jurisdictions and has appeared as an expert witness on English and Irish law in foreign courts. He is also a canon lawyer in the Catholic Church.

He was called to the Bar of England and Wales in 1971, to the Bar of Ireland in 1975 and to the Bar of Northern Ireland in 1993. He was appointed Queen’s Counsel in England & Wales in 1994 and in Northern Ireland in 1998. He was appointed Senior Counsel in Ireland in 2000. He was a Recorder of the Crown Court from 2000 to 2019 and is a Master of the Bench of Middle Temple.

He has published legal articles and textbooks, particularly in the areas of the law of money and injunctions (in Halsbury’s Laws of England) and on Insider Dealing, Financial Services and Anti-money laundering. He is Co-Chairman of the Cambridge International Symposium on Economic Crime

Michael is an independent self-employed barrister registered with the Bar Standards Board (ref no 10182), whose practice is governed by the Code of Conduct of the Bar of England and Wales (, has professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 2930/009 and is registered for Value Added Tax (reg no 235 4694 48).

Michael is also regulated by the Bar Council of Ireland, the Law Library Dublin, the Honorable Society of King’s Inns Dublin and the Legal Services Regulatory Authority Dublin. The Code of Conduct of the Bar of Ireland may be found at The Code of Conduct of King’s Inns may be found at and the Legal Services Authority Code of Conduct may be found at .

Lynne Counsell

Call date: 1986
Authorised to practice: England & Wales

Lynne Counsell

Lynne Counsell

Lynne is a Full Member of Chambers. Lynne was called to the Bar in 1986 and has since practised in Lincoln’s Inn Chancery chambers. Her two areas of expertise are private client (traditional Chancery work such as probate procedure, accounts, Inheritance Act claims, Court of Protection matters, cases under the Variation of Trusts Act 1958, mutual wills, construction of wills and trusts) and financial services (interpretation of the FSMA 2000, collective investment schemes, regulatory issues and the marketing of investments).

This is with a particular emphasis on drafting but also includes advisory and litigation work. Drafting comprises the drafting and interpretation of wills and trusts as well as commercial documents.

Lynne is the author of numerous books, including various volumes of Atkin’s Court Forms. This gives a unique insight into drafting, procedural and legal issues and means, for example, she has won cases on more obscure causes of action such as account stated.

She is also on the expert panel for LexisNexis Q&A – Private Client and LexisNexis Q&A – Commercial.

Practice areas - Chancery

  • Drafting and conducting proceedings for interim and final accounts in both Chancery and commercial matters.
  • Applications involving the appointment and removal of executors.
  • Advising on probate procedure.
  • Litigation in respect of mutual wills, including the case of Charles v Fraser [2010] EWHC 2154 (Ch).
  • Applications under the Variation of Trusts Act 1958.
  • Trust and will disputes, including the interpretation of instruments and the duties of trustees/personal representatives
  • Litigation of Inheritance Act claims.
  • Advising on the procedure and duties in respect of lasting powers of attorney.
  • Advising and applications in respect of the Mental Capacity Act 2005.

Practice areas - Financial Services

  • Advising on the construction of the FSMA 2000 and whether it applies to commercial arrangements or activities.
  • Advising on whether film investment schemes, property developments and various other arrangements are collective investment schemes within the meaning of the FSMA 2000.
  • Disciplinary proceedings as to whether traders or other financial services authorised persons have breached relevant rules.
  • Litigation as to whether clients are in breach of the FSMA 2000.
  • Advising on the marketing and advertising of investments.
  • Advising on the requirement for and content of prospectuses and also the listing rules.



  • Wills, trusts and related documents.
  • Partnership deeds.

Financial services

  • Unit trust for a foreign government.
  • Numerous shareholder and takeover agreements.
  • The rules and regulations for a UK building society.
  • All mortgage documentation for one of the main U.K. banks.
  • Loan agreements for U.K. company linked to Swiss financial services law.


Books and publications include the following:

  • The original update of Halsbury Laws of England on Injunctions.
  • Co-editor of “Practice and Procedure in the Chancery Division” (two editions) including the chapters in that book on “Probate” and “Financial Services”.
  • Writing the original volume of Atkin’s Court Forms – “Financial Services” (and subsequent editions).
  • Past volumes of Atkin’s Court Forms include “Contract” and “Charities”.
  • Current publications include Atkin’s Court Forms on “Accounts”, “Specific Performance”,
    “Co-ownership”, “Societies and Clubs”, “Markets and Fairs” and “Money”.
  • Articles include “The Marketing of Financial Services” for the Law Society Gazette and “The Doctrine of Mutual Wills” for the Trust Quarterly Review.
  • Recent articles include a paper for LexisNexis on “The impact of Brexit on Takeovers and Mergers”.
  • Recent drafting includes the LexisNexis standard form precedents for “Notice of Force Majeure” and “Notice of Frustration”, dealing with Covid 19.

Lectures and seminars

Numerous lectures and seminars on the “Mental Capacity Act 2005 and the Court of Protection”, including for Leeds Law Society.

Education, memberships and awards

History BA (Hons) – Bedford College, London University.

Diploma in Law – City University, London

Chancery Bar Association

2017 Corporate International Global “Investment Contracts Barrister of the Year in England”.

Peter Harris

Date of Call: June 1980
Authorised to practice: England and Wales
Licensed Direct access instructions, Administration of Oaths, Immigration and Probate activities.

Peter Harris

Peter Harris

Peter is an Associate Member of Addington’s Chambers. He has a bi-lingual French and English practice assisting clients and professionals in matters arising between France and the United Kingdom. He practices from in Jersey Channel Islands where he is regulated by the JFSC as a legal practitioner.

After his call, he completed one pupillage in Paris with a dual qualified avocat and Barrister and a second in London in EU chambers working on Competition law and the Luxemburg Convention which later evolved into Brussels I.

He then moved back to Paris to work as a in-house Tax lawyer at Renault in Paris, then a French nationalised multinational. He was versed in the full range of Corporate, VAT and general French tax work, ranging from the Bénéfice consolidé and intégration régimes to including succession planning for Renault’s distribution network in France. Based on his initial training by French tax inspectors, he developed a keen instinct for pre- contentious Revenue work, and now successfully assists clients in resolving differences with HMRC and the French Tax administration on a pre-“adjustment” or notification basis.

He has intervened in several areas of EU private International law with fiscal implications, specifically in the areas of the recent Succession Regulation and Matrimonial Property Régime Regulation.

He has also practiced in the fiscal implications of Shari’ah law in France, and for example, advised City Solicitors on obtaining recognition of Saudi Treaty residence for a deceased in a French succession issue by a post mortem payment of Zakat to a Saudi Mosque.

His English practice is primarily an advisory capacity in Revenue, Probate, Chancery or Commercial issues in England, and assists English clients in French legal and fiscal issues in areas of property law, succession, and trusts. He accepts instructions in French and in English from an international clientele.

Practice areas

  • Tax
  • Chancery and Commercial
  • French revenue law and related legal issues
  • EU law.

Current Specialisations

  • Tax disputes: preparation and resolution with HMRC and French Tax administration.
  • The use of UK structures, LPs and LLPs as investment holding vehicles for Private Equity and Fund investments in the UK and in Europe by French residents, pre and post Brexit.
  • The tax treatment of civil law property structures in England; usufruits. matrimonial property régimes etc., gifts and other transfers between France and the UK.
  • Tax Treaties between France and the United Kingdom: Income tax, Corporation and Succession duty.
  • The taxation of trusts in France.

Professional Cursus

Currently Head of Chambers at, Jersey (2009-date);
Consultant Barrister to Nigel Harris & Partners, solicitors, Jersey (2007-2009).

Barrister. Tenant at:
Clerksroom: (2001 – 2007): housing French practice;
5 Pump Court: (2004 – 2005);
3 Temple Gardens Tax Chambers: (1999 – 2004); and
Athos Conseil Eurl, France: (1995 – 1999).

1986 – 1995: In house Barrister to Law and Accountancy firms, Fund managers and Trust companies. Including Fund investment manager’s merger and consequential restructuring of both groups’ Jersey and offshore Funds, prospectus. 1992 Single Market Act and 1993 Lisbon Treaty preparations.

Revenue and tax compliance, Fund management, trust, company and general estate and wealth planning.

First French Honorary Consul to Jersey (1994 – 1995).

Tax Lawyer at the head office tax department of la Régie National des Usines Renault (1981-1986); Bénéfice Consolidé, Intégration fiscale, Renault’s French corporate tax return. Relationships with American subsidiaries; warned as to possible threat of FIRPTA and follow up with French Finance Ministry; TVA and internal tax audits; abus de droit; capital taxation; CGT; transfer pricing; interaction between customs and taxation in the relationship with US subsidiaries; Mack and AMC/Jeep; and

Company Secretary: Renault Investments Limited a UK group holding company enabling Group Relief, Group Income and VAT consolidation between four separate Renault sectors Divisions (1985 -1986).

Recent instructions:

  • Advising a family on whether a Trust fell foul of the French 2011 legislation: advice confirmed by a decision of Tribunal de 1er instance de Paris and upheld on appeal.
  • Issues of domiciles of dependency prior to the 1973 Act and reversion to the dependant spouse’s domicile of origin when the husband deceased prior to 1974.
  • Successful negotiations with HMRC on French Usufruits. Use of the notion of jouissance.
  • Advising on the tax and compliance treatment of English LLPs in a Franco-British investment context.
  • Assisting the Centre notarial de droit Européen at Lyon in implementing a system for succession to for French immovables using the pre-1897 English common law jurisdictional rules when the succession is governed by English law.
  • Intervention with Taxud3 of the European Commission on a breach of the Freedom of movement of capital.
  • SDLT: classification of usufruit/nue-propriété dismemberments as not constituting apparent ownership in the context of the Temporary Relief scheme.


Droit et Patrimoine: La requalification abusive de l’usufruit en trust ou settlement enfin révisée. DROIT & PATRIMOINE n N°238 n JUILLET 2014.

Droit et Patrimoine: Le traitement de la donation de la nue-propriété d’un immeuble français par une personne « domiciled » au Royaume-Uni : DROIT & PATRIMOINE N°193 – JUIN 2010.

The Tax Planning Review: Usufruits: The Freedom of Movement of Capital and their Taxation in the EU : The Tax Planning Review, Volume 1, 2012-13

The Tax Planning Review: French Usufruits and s.43(2) IHTA 1984 Carrying burning coals to Newcastle in the flickering light of Philipson-Stow v. IRC. The Tax Planning Review, Volume 7, 2018-19.

British Tax Review: Abus de droit in the Field of Value Added Taxation. [2003] BTR: No.2 p. 131.

Conveyancer and Property Lawyer: The convention d’indivision and the tontine: a short comparison of two methods of owning French residential property. Conv. 2001, Mar/Apr, 141-153. Co-authored with Stephen Smith, Solicitor.

Speaking and lecturing.

  • Digital Services Taxation: Jersey Business School.
  • Oxford Offshore Symposium: Jesus College (2006 – 2011).
  • Lecturer in French TVA at Queen Mary’s College, London (2004 – 2005).
  • STEP Jersey: Tontines.

Memberships etc.

  • Middle Temple Inn of Court.
  • Fellow of the European Law Institute, University of Vienna.
  • Member of the Revenue Bar Association.
  • Overseas Member of the Chancery Bar Association.
  • Overseas correspondent of Juris Défi: a French association of notaries avocats and Huissiers de justice (Bailiffs).


  • Europa Instituut of the University of Amsterdam: Dip ICEI in European law and international taxation (international Bureau of Fiscal Documentation). (1979 – 1980).
  • & Refresher course in Competition, State Aid and Institutional law (1991).
  • Bar Finals: Core subjects with Revenue law and EC law (1977 – 1978).
  • LL.B (Hons) Victoria University of Manchester: core subjects with Roman Law, Conflict of Laws, the Law of the EC, Constitutional law, Jurisprudence. (1975 – 1977).
  • 1st Year English language and Literature B.A. (Hons.); option French literature (1974 – 1975).


  • English,
  • French

Regulatory Information

Peter is regulated as an independent self-employed barrister registered with the Bar Standards Board of England; is licensed to take public access instructions with full rights of audience within England and Wales and to undertake Probate activities; reserved instrument activities administer Oaths. His practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at

He has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited, (details of the worldwide cover are provided at

Peter is regulated as a resident lawyer by the Jersey Financial Services Commission.

He is registered and regulated as a Data Controller with the Jersey Data Protection Authority and is subject to Jersey regulation in that area.
Peter is not registered for British VAT as he is not established in the United Kingdom.

He can be contacted during chambers opening hours by telephone at 01534 625879 or by e-mail at either (clerk) or directly at



Authorised to practice: Republic of Ireland

Tom Power

Tom Power

Tom Power is an associate member of Addington Chambers. Tom Power is a practising barrister as well as being an associate of the Irish Taxation Institute. Prior to practising at the bar, Tom worked as a tax consultant/director for 13 years with Deloitte Touche, Chapman Flood, PricewaterhouseCoopers and HLB Nathans, while also lecturing/tutoring law and tax for a number of colleges and bodies, including the Law Society, Dublin City University, University College Cork, Cork Institute of Technology, Institute of Bankers, Irish Taxation Institute and ACCA. Tom has also co-authored the Irish Taxation Institutes stamp duty book, The Law and Practice of Irish Stamp Duty.

Peter Mason

Authorised to practice: England & Wales

Peter Mason

Peter Mason

Peter Mason is an associate member of Addington Chambers and specialises in indirect taxes. He is a Barrister, Chartered Certified Accountant and Chartered Tax Adviser with wide experience working in Customs and Excise, industry for the banking and insurance sectors, and more recently as a Consultant and lawyer.

He specialises in Value Added Tax and also advises on other sales taxes in the UK such as Stamp taxes. He also advises on the application and effect of EU VAT law, in the UK and Europe.

Peter likes to deliver solutions, so his practice is based on three areas, advisory, planning and litigation. He advises business, individuals and not for profit organisation on a wide range of queries, and his planning ideas are always firmly rooted in valid proposals that fit within the rules and purpose of the law. Peter is authorised to conduct litigation and can accept direct access instructions.

Peter also advises international clients and suggests planning ideas and legal proposals that align with the letter and spirit of the laws they operate in and has looked at optimisation solutions for sales taxes, including “transaction privilege taxes” in other jurisdictions as far away as Arizona. He is a dual UK /Italian citizen and is fluent in Italian and French. He has conversational working Spanish, German, Polish and Russian, and more recently following a Sabbatical has been trying to get to grips with Kazakh and Azeri.

Peter lives in Sussex where he also runs an organic farm supporting a wide variety of environmental projects, including hosting a family of Peregrine Falcons and creating habitat for the UK critically endangered fen raft spider Dolomites Plantarius on Pevensey Marsh.


Imperial College at Wye, BSc in Agriculture and Economics

Open University LLB; Chartered Certified Accountant

Fellow of Chartered Institute of Taxation by Thesis (Solving VAT bad debt relief problems in the Financial and Receiver Sectors);

City University, Bar Vocational Course; Called to the Bar of England and Wales (Grays Inn, 2006).

He is a member of the CIOT indirect tax sub- committee and former member of the EU VAT Expert Group. He is a member of the International Fiscal Association, the Bar European Group and UK Association of European Law.

Work Experience

Shepherd, Llanfihagnel-nant-Melan; HM Customs and Excise, Dover Preventive and VAT Officer West End; Head of VAT Abbey National PLC; Head of VAT CMS Cameron McKenna LLP; Pupillage Monckton Chambers; Partner, Rosetta Tax LLP, Cuckmere Chambers (since 2016).


  • Wagon Finance Ltd v Commrs Customs & Excise (CCE) [1999] UKVATTR 16288 Obtained VAT exemption on HP Admin fees: Win.
  • Abbey National Plc v CCE [2001] CJEU Case C-408/98: Ground breaking case obtaining deductibility of VAT on selling costs on transfer of going concern- a legal fiction which creates an ‘in-business non-supply’ for VAT purposes: Win.
  • Abbey National Plc v CCE [2001] UKVATTR 17506: Obtained exemption for outsourced collective investment fund management: Win
  • Abbey National v CCE [2005] EWHC 1187(Ch): Challenge to the regulations imposing straight line apportionment for bad debt relief for impaired HP and conditional sale finance agreements. Lost the case but won the battle the law was changed shortly afterwards.
  • Abbey National v CCE [2006] CJEU Case C-168/04: Case referred to Europe on the back of the French Conseil’D’Etat ruling in Sogefonds SA, and obtained exemption for administration fund management for collective investment funds: Win.
  • Abbey National v CCE [2006] EWCA Civ 886: Case concerning whether a virtual assignment of property was letting or leasing of immovable property: Part win.
  • Cabvision Ltd V Revenue and Customs Commissioners (RCC) [2013] UKFTT 674(TC): Acted as Counsel in a complex case concerning direct tax based structured finance arrangements, and whether a credit note could be issued: Taxpayer win.
  • Intelligent Managed Services Ltd v RCC [2105] UKUT 341: Acted as Counsel in First-tier Tribunal and in appeal to Upper Tribunal (led by QC) on whether business sale into a VAT group could be a transfer of a going concern: Taxpayer win.
  • Represented a barrister in an appeal against assessments and determination of personal tax liability under self-assessment, case settled before hearing: Taxpayer win.


Tax Journal

  • 26 July and 2 August 1999: VAT and Financial Services, Sparkassernes Datacenter and CSC Financial Services: with Artur Bugsgang of Vett Listrup & Partners, Copenhagen.
  • 8 Nov 2004: What did the Romans ever do for Tax law? With Daron Gunson.
  • 31 Jan 2005: Anglais Anglaises, c’est moi, Mason, qui vous parle: Compiler of special Entente Cordiale edition of Tax Journal, and “The American Jewels” – how using  option theory as developed in the United States could predict the outcome of the Marks and Spencer direct tax cross border loss offset case in the CJEU- Peter predicted accurately that option theory would be applied- taxpayers do not have a free option to decide the locus of tax liabilities and related credits.
  • 22 May 2006: On Beltane Eve: concerning the Abbey National VAT and funds case at the CJEU
  • 26 June 2006: Awe of the Civil Law is the beginning of all VAT wisdom: Concerning the importance of civil law concepts in understanding VAT
  • 12 April 2010: VAT focus: VAT and human rights;
  • 17 May 2010: VAT exemption for insurance intermediaries.
  • 26 August 2010: VAT groups and EU Infraction proceedings.
  • 16 June 2011: What is a TOGC?
  • 9 February 2012: VAT and insurance, the RBS case.
  • 5 July 2013: Ask an expert: VAT issues arising for an overseas charity buying a UK property.
  • 30 May 2014: Ask an expert; problems with VAT groups when many become one.
  • 6 August 2015: VAT Groups: an “Intelligent” Solution to TOGC’s.
  • 11 May 2016: Aspiro: A judgment set in stone?  With Hamish Garnett of Metlife and David Jordorson of the Association of British Insurers.


  • 1999: Roman law re-asserts itself: On the Abbey National TOGC case and meaning of succession.
  • 13 June 2013: Study and Learn: Tax penalties and the Hok case.
  • 26 August 2105: An Intelligent Solution.

Vat Digest

  • Jul / August 2009: Utmost Good Faith: with Hamish Garnett of AIG, looking at the VAT exemptions in the insurance sector.
  • Sep /Oct 2010: Is European law “Always Speaking”?

Tax Adviser

  • 28 May 2013: No GAAR without a GADR.
  • 27 February 2014: Do the knowledge on consideration:  with Linda Adelson of Rosetta Tax on the Cabvision case
  • 4 December 2015 VAT or no VAT: When does a business sale amount to a TOGC?

European publications

  • Recent Developments in Value Added Tax – The Evolution of European VAT Jurisprudence and its Role in the EU Common VAT System: Lang/Pistone/Schuch/Staringer/Raponi – Linde Verlag, Vienna. ISBN 978-3-7073-2753-3 :  Two chapters:
    – “Ich bin ein wissenschaftlicher Steuerrechtsanwalt“ – After Axa, we are all scientific tax  lawyers.
    –  There is no such thing as a  TOGC.

Regulatory information

Peter is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 51106); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 7265/005) (details of the worldwide cover are provided at; is registered for VAT (reg. no. GB 351192964); and can be contacted during chambers opening hours by telephone at 0203 150 3779  or by e-mail at

Please see the Terms of Engagement page for instructing us.

Peter is also registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he holds and processes as a barrister (registration number ZA 224569).

For the Privacy Policy click here.

Cornwell Dauds

Authorised to practice: South Africa

Cornwell Dauds

Cornwell Dauds

Cornwell Dauds is an Associate Member of Addington Chambers. Cornwell obtained advanced qualifications in tax in three jurisdictions – South Africa, the US as well as the UK. He practises in all aspects of tax offering drafting, advisory and advocacy services in corporate tax, income tax, capital gains tax and VAT, including judicial reviews. His advanced qualifications in finance and accounting allows him to confidently advise clients on corporate finance and structured finance transactions. His advocacy skills have been sharpened by his advanced training in the art and skills of trial advocacy and regular appearances before the Tax Courts and High Courts of South Africa. He has also published widely in tax.

Cornwell also practises in competition law and has been involved in issues related to cartel practices, excessive pricing and abuse of dominance. He often appears before the Competition Tribunal of South Africa and has published in this practice area.

Cornwell’s commercial law practice includes, among others, breach of contract claims, professional negligence, insolvencies and property-related claims. He appears regularly in the High Courts of South Africa representing clients.

Practice areas

  • Tax
  • Competition
  • Commercial law



  • Dauds on Tax: Contemporary Issues, Cornwell I. Dauds, Quilibrium Tax Institute, 1st Edition, 2020
  • Dauds on Competition Law: Substantive Issues, Cornwell I. Dauds, QB Publishers, 1st Edition, 2016

Books due for publication

  • Principles of Finance and Derivatives, Cornwell I. Dauds


  • Securitisations . . . and the Revenue, Cornwell I. Dauds, Without Prejudice (law magazine), Feb. 2008, Vol. 8, No. 1 (the article explains the mechanics of securitisation and the tax issues)
  • The Private Equity Debate, Cornwell I. Dauds, Without Prejudice (law magazine), May. 2008, Vol. 8, No. 4 (the article explains private equity and the tax treatment of carried interest)
  • The Debt/Equity Conundrum, Cornwell I. Dauds, Without Prejudice (law magazine), Nov. 2007, Vol. 7, No. 10 (the article explains the differential tax treatment of debt and equity)
  • Criminalisation of Cartels, Cornwell I. Dauds, 26 May 2017, Posted on
  • Role of the Gatekeepers in the Steinhoff Debacle, Business Day (South African daily business publication), 08 February 2018 (the article explains the apparent negligence of a number of professional services firms, including fund managers, in the major accounting irregularities of a global South African-based retailer)
  • The South African OTC Derivatives Market: Should It Be Formally Regulated? Cornwell I. Dauds, 17 Nov. 2017, Posted on

Articles due for publication

  • Using Derivatives As Tax Planning Tools, Cornwell I. Dauds
  • Corporate Break-Ups in South Africa: Are They Hard To Do? Cornwell I. Dauds
  • The South African Headquarter Company Regime: A Blatant Case of Tax Base Erosion? Cornwell I. Dauds
  • Do CFC Rules Serve Their Purpose? Cornwell I. Dauds
  • South African Taxation of Dividends: Too Complicated A Regime? Cornwell I. Dauds


  • Head of the South African Revenue Service, Cape Town, South Africa
  • Tax practitioner with a top-tier law firm in South Africa
  • Senior corporate tax manager with a global audit and advisory firm


BA LLB (South Africa)

BCom (Honours)(Finance and Investments)(South Africa)

Postgraduate Advanced Taxation Certificate (South Africa)

Postgraduate Diploma in Finance (University of Leicester)

International Tax Program (ITP)(Harvard Law School)

LLM (Harvard Law School)

MSc (Law and Accounting)(London School of Economics)

Other training

Awarded diploma by the National Institute of Trial Advocacy (NITA) in the USA for the completion of intensive professional training in the art and skills of Trial Advocacy in Boulder, Colorado, USA


  • Member of the Legal Practice Council of South Africa
  • Member of the Johannesburg Bar, South Africa
  • Member of the South African Institute of Professional Accountants (SAIPA)

Professional designation

Professional Tax Specialist (SA)

Judicial experience

Acting Judge of the High Court of South Africa

Charlotte Brown

Call date: 2007
Authorised to practice: England & Wales

Charlotte Brown

Charlotte Brown

Charlotte is an Associate Member of Chambers, based in Manchester. Her practice encompasses all taxes and tax-related matters with specific expertise in indirect tax litigation.

Charlotte has previously worked in the tax litigation teams of City Law Firms, including a Big 4 Firm, and has significant experience in handling disputes between taxpayers and HMRC, including settlement negotiations and ADR.
Charlotte was appointed to the Attorney General’s Regional C Panel in 2018.

When not running around after her two young children, Charlotte enjoys playing tennis and travelling.

Featured Cases

Michael Coyle t/a Coyle Transport v The Commissioners for HM Revenue and Customs [2020] UKUT 0113 (TCC). Out of time excise duty appeals considering the validity of assessments. Represented HMRC in the Upper and First-tier Tribunals ([2019] UKFTT 60 (TC)).

Foley v HM Revenue and Customs UT/2019/0155 (4 March 2020). Oral reconsideration application to the Upper Tribunal to admit an out of time appeal relating to excise duty.

Revenue and Customs Commissioners v The Ice Rink Company Ltd and another [2019] STC 1026. VAT appeal considering whether the supply of a package of admission to an ice rink and the hire of children’s skates was a composite or mixed supply. The matter has been remitted to the First-tier Tribunal. Represented the taxpayer in the Upper and First-tier Tribunals ([2017] UKFTT 698 (TC)).

Farrow v Revenue and Customs Commissioners [2019] UKFTT 200 (TC). Appeal against a Personal Liability Notice relating to the Construction Industry Scheme.

Revenue and Customs Commissioners v Logfret (UK) Ltd [2019] STC 544. Excise duty appeals dealing with novel point on the duration of duty suspended movement. Represented the taxpayer in the Upper and First-tier Tribunals ([2017] UKFTT 484 (TC)).

Dodadine (trading as toucanbox) v Revenue and Customs Commissioners [2019] UKFTT 748 (TC). VAT characterisation of supply of children’s subscription boxes containing magazines and craft activities.

Hussain v Revenue and Customs Commissioners [2019] UKFTT 529 (TC). Appeal against Personal Liability Notice relating to inaccuracies in VAT returns.

Glover and another v Revenue and Customs Commissioners [2019] UKFTT 426 (TC). Out of time applications against excise duty assessments.

Cheshire Centre for Independent Living v Revenue and Customs Commissioners [2019] UKFTT 354 (TC). VAT treatment of Payroll Services for recipients of Direct Payments; whether the Welfare Exemption was applicable or not.

Ad Hoc Property Management Ltd v Revenue and Customs Commissioners [2019] UKFTT 315 (TC). Costs application relating to a VAT appeal regarding the VAT treatment of Property Guardians.

X v Y. Judicial review application relating to legality of COP 9 investigation.

A v B. Closure applications for related individuals’ and company enquiries.

Brendan McCann v The Commissioners for Her Majesty’s Revenue and Customs [2018] UKFTT 769 (TC). Excise duty assessment and wrongdoing penalty.

Pegasus (Manchester) Limited v HMRC [2018] UKFTT 0126 (TC). VAT treatment of supplies of takeaway food.

Fresh Catch Limited v Her Majesty’s Revenue and Customs [2016] UKFTT 0196 (TC). Customs Duty Civil Evasion penalty.

Bellavail IMS Limited v HMRC TC/2014/05159 and TC/2016/02666. VAT treatment of supplies of highway construction services supplied in relation to new housing developments.

Substantia Invest Limited v The Commissioners for Her Majesty’s Revenue and Customs [2015] UKFTT 0671 (TC). VAT appeal against refusal to allow input VAT claims predominantly relating to legal fees.

Tax Advisory

Illustrative examples of advisory work include:

  • Advising on the availability of Capital Allowance claims.
  • Advising an online peer-to-peer sales platform on the VAT implications of disclosed and undisclosed agency services.
  • Advising HNWI on the various tax implications of divorce settlements.
  • Advising a Diocesan Education Board on the VAT treatment of their supplies.
  • Advising a tax professional’s insurance company on the merits of a negligence claim.
  • Advising and representing taxpayers in relation to long-running enquiries into Gift Aid Claims for gifts of shares listed on alternative markets to charities.
  • Advising taxpayers in relation to procedural and technical challenges to enquiries, discovery assessments, HMRC investigations, information requests and penalties.
  • Advising taxpayers in relation to the application and scope of Entrepreneurs’ Relief.
  • Advising taxpayers on estate and succession planning.
  • Acting as a s.166 FSMA skilled person in a major review into potential mis-selling of interest rate hedging products by a high-street UK bank, dealing specifically with claims relating to increased tax liabilities as a result of redress payments paid to customers.

Education, Memberships and Prizes

  • Tolley’s Taxation Rising Star Award 2018
  • Chartered Institute of Taxation Advanced Diploma in International Taxation (2008)
  • LLM (Tax) King’s College, University of London (2008)
  • LLB King’s College, University of London (2005)
  • Wakefield Girls’ High School (1994-2001)
  • Member of the VAT Practitioners’ Group
  • Member of the Customs Practitioners’ Group
  • Member of the Revenue Bar Association

Publications and Seminars

Charlotte has written articles for professional publications and presented to professional and lay clients at a number of seminars.

She enjoys presenting at internal seminars for firms or businesses and is happy to appear on panels or speak at conferences hosted by professional clients and practice groups.

Instructing Charlotte

Charlotte accepts instructions from solicitors, accountants, tax advisers, businesses and individuals. She is used to working as part of a team and enjoys a collaborative approach with clients. Whilst she is based in Manchester, Charlotte receives instructions from clients based nationwide and internationally.

Charlotte is able to accept instructions from advisers on behalf of their clients, or from businesses and individuals directly under the Public Access Scheme. This means that a client does not need to go through a solicitor or accountant in order to instruct Charlotte, although she may recommend that this is done in some instances. In addition, Charlotte is authorised to conduct litigation and work with clients throughout the litigation process, removing the administrative burdens and the pressures of litigation, ensuring proper case management, progression and adherence to deadlines. This is particularly useful for clients unfamiliar with the litigation process and for professional clients who may not have the resources to provide a tax litigation service to their client.

Please contact the clerks to discuss instructing Charlotte, by telephone on 0203 150 3779 or by e-mail at

Regulatory information

Charlotte Brown is a self-employed, independent barrister whose practice is governed by the Code of Conduct of the Bar of England and Wales. She is registered with The Bar Standards Board (Ref 51955) and is fully insured with the Bar Mutual Indemnity Fund (BMIF Ref 8074/013) to provide legal services; please refer to the BMIF website at for full details of the world-wide cover provided. She is registered for VAT (registration number 194 4186 81). Charlotte is also registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that she holds and processes as a barrister (registration number ZA175466).

Julian Hickey

Call date: 1995
Admitted as Irish Solicitor: September 2020
Authorised to practice: England & Wales

Julian Hickey
Legal 500

Julian Hickey

Julian is the current Joint Head of Chambers. 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).

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

Available to 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 to the C Panel for 5 years.

Outside of professional life, and where family time permits, Julian enjoys sailing and beekeeping (though not at the same time!).

Practice areas


Chancery and commercial

Directory recommendations

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.”

Kevin Hindley, Partner, AndersentTax, an independent tax consultancy (previously a founding partner of the UK tax firm of Alvarez & Marsal): “I have used Julian as tax counsel for my clients and also as a second review for the tax technical aspects of client work since starting my own, independent tax consultancy. I find Julian highly accessible and user friendly in his role as counsel. His advice is efficient, to the point and includes decisive recommendations of the best way to proceed in any given client scenario. Julian has a wide-ranging knowledge of tax and, often more importantly, general legal issues. This is highly valued by me and my clients alike. My clients are most often engaged in complex transactions. Julian’s advice is always commercially-focused and this is essential for my client base. His personable approach also ensures my clients like him as well as his advice.”

Head of Finance, Real Estate Fund: “We had a complicated VAT issue for which our usual advisors were unable to help. Julian was able to step in and provide expert advice in a timely manner and was able to help us reach a successful conclusion. I would be more than happy to contact him again and to recommend him to anyone needing assistance in dealing with HMRC.”

Head of Tax, Listed Company: “Thanks so much for the detail [in the note of advice], in my 20-year tax career the best email I have ever read.”

Tax QC, Lincoln’s Inn: “I worked with Julian on a number of projects and his analysis was both of a very high technical standard and commercially astute.”

Head of Transfer Pricing at a Financial Institution: “In addition to being very able technically Julian has a good understanding of practical in-house issues. He is a lawyer with great integrity and will not hesitate to advise you that something does not work. In my experience, this is not a quality found in all lawyers!”

CFO, UK Corporate Group: “Julian’s ability to explain complex tax technical arguments in a straightforward way was very beneficial to me and the other advisers. His advocacy skills are first class and he is great to work with.’’

Iain Robertson, Tax Consultant: “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.”

Featured cases

Kevin McCabe v HMRC (UT June 2020) (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)

Mark Mitchell & Paul Bell [2020] UKFTT 102 (TC) (subject to UT appeal) (HMRC seeking to rely on documents confidential to one appeal in joined appeal concerning that appellant and another appellant – first appellant objecting – decision based on relevance of material – application allowed in part

Development Securities (No.9) Ltd & Others v HMRC [2019] STC 1424 (UT) (won on appeal from FTT) (HMRC granted permission to appeal to CA (October 2020): corporate tax residence / Jersey / UK / dual residence

Bhaur & Others v IVM PCC & Others (Chancery Division) (ongoing) (Defence to mistake claim / rectification in respect of employee benefit trusts)

Group Claimants v Ingenious & Others (ongoing) member of defence team in respect of allegations of negligence etc in respect of film partnership structures

MCX Dunlin (UK) Ltd v Revenue And Customs [2020] EWHC 11 (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 [2019] UKFTT 732 (TC) (3 December 2019) (whether SDLT appeals validly withdrawn, appeal to UT allowed)

Newton & Anor v Revenue & Customs (SDLT – whether discovery – whether subsale relief applied) [2019] UKFTT 688 (TC) (12 November 2019) (subject to PTA)

Hannah & Anor v Revenue & Customs (SDLT – whether annuity sole consideration for house purchase, ss. 52, s.75A) [2019] UKFTT 342 (TC) (appeal to UT Nov. 2020)

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.

Divisional Court (Irwin LJ and Garnham J) (2018) (subject to reporting restrictions / Contempt of Court Act 1981)

DAC Beachcroft v HMRC [2018] UKFTT 0502 (TC): Counsel for the law firm. 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 (led by Michael Conlon QC)

Omega LLPs v HMRC: represented HMRC in FtT / partnership tax appeal / stay application

Tax disputes

Julian accepts instructions in all areas of Chambers’ practice including corporate, international, employment, private client, VAT, SDLT, Stamp Taxes, and customs and excise duty. For illustrative experience, please refer to Featured Cases.

Tax advisory

Illustrative professional experience

  • Advising on corporate take-overs and reconstructions, involving high net worth individuals;
  • Advising on real estate transactions (development and investment) and tax issues;
  • Advising on central management & control issues, including review of existing structures;
  • Advising on establishing operations in the UK either as subsidiary or branch operations/incorporation of branches;
  • Advising on exit scenarios for investors/management in target companies/deferred consideration/earn-out/ratchets/ITEPA 2003;
  • Advising on various schemes of reconstruction, s.135/136 reconstructions, associated company’s relief, demergers, s.110 liquidations;
  • Advised on tax covenants and tax warranties associated with various disposals and acquisitions;
  • Advising on application of UK offshore fund rules to structures;
  • Advising on acquisition and leasing of aircraft.

Chancery and commercial

During Julian’s practice career, first as a solicitor and then as a barrister, he 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.

Professional experience

Advising and representing clients on:

  • 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


Co-author of  Tax Appeals with Adam Craggs (RPC) and Jonathan Levy (Levy & Levy), second edition, 2020

Co-author of  Law and Regulation of Tax Professionals, Bloomsbury Publishing, first edition 2020

Rowe and accelerated payments, The Tax Journal, September 2015, co-authored with Michael Conlon QC

Julian is the author of the 7th edition of VAT and The City. Foreword by Michael Conlon QC: ‘VAT and the City is the invaluable vade-mecum for the practitioner and in-house expert alike’.

Contributor to Tolley’s Property Taxation 2014-15

Patent Box, The British Tax Reporter 2013, CCH

Tax Disclosure on Direct Tax Schemes, Tax Planning 2012-13, CCH

Taxation of Companies and Company Reconstructions (Sweet & Maxwell). Contributions on taxation of UK-inward investment, permanent establishments, EU taxation, equipment leasing, finance leasing (long funding leases), controlled foreign companies, corporate reconstructions, capital loss avoidance.

Zero-rating and Leasing to Airlines: Indirect Taxes (September 2012) and published in European Tax Service journal

Contributor, Encyclopaedia of Forms & Precedents (Butterworths): (1) Taxation of Commercial Property; (2) Taxation of Intellectual Property

Johnston Publishing (North) Limited v HMRC, British Tax Review; and subsequent case note on the Court of Appeal decision October 2000

Tax Appeals and the Civil Procedure Rules, Tax Journal (1999)

British Telecom Pension Scheme Trustees v Clarke (HMIT) a case note, Tax Journal (1998): Implications of the decision in British Telecom Pension Scheme Trustees [1998] STC 1075 – activities and transactions which constitute a “trade”.


Partner, Bird & Bird LLP, May 2011 to September 2013

Partner, Lawrence Graham LLP, April 2010 to April 2011

Partner, Berwin Leighton Paisner LLP, Sep 2006 to April 2010 (Partner from 1 May 2008)

Senior Associate, Watson, Farley & Williams LLP, 2005 to 2006

Associate, Cleary, Gottlieb, Steen & Hamilton LLP, 2000 to 2003

Research Fellow, Centre for Commercial Law Studies, University of London, 1996 to 1998

Judicial Assistant to Mr. Justice Evans-Lombe, Chancery Division, 1996 to 1997 (Jyske Bank (Gibraltar) Limited v Jan Henning Spjeldnaes & Others (breach of fiduciary duties, restitution claims)


Taking a Dispute to the First Tier Tax Tribunal & Demystifying Judicial Review

Tax enquiries, closure notices and discovery assessments

Search, Seizure, Arrest – A Guide to Criminal Tax Investigations

Qualifications and memberships

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

Stamp Duty Practitioners Group (a multidisciplinary association)

Regulatory information

Julian Hickey is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 33858); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 2930/078) (details of the worldwide cover are provided at; is registered for VAT (reg. no. 188 8940 36); and can be contacted during chambers opening hours by telephone at 0203 150 3779 or by e-mail at

Please see the Terms of Engagement page for instructing us.

Instructing Julian: Public Access and Conduct of Litigation

Julian is instructed in the usual way by solicitors and accountants. However, Julian also undertakes instructions directly from clients under the Bar Direct Public Access scheme, which allows him, in appropriate cases, to work without a solicitor or accountant. He is authorised by the Bar Standards Board to conduct litigation. However, in appropriate cases Julian will recommend that members of the public (whether a company or individual) that approach him directly nevertheless consider appointing a solicitor or accountant, in the usual fashion. Julian can be contacted via the clerks for Public Access enquiries in any of his areas of practice.


Details regarding our approach to fees can be found here. Please see our Terms & Conditions for further information.

Privacy policy

Julian is registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he hold and process as a barrister. My registered address is that of my Chambers and my registration number is ZA453502. The Privacy Policy can be found here.

Peter Bruckner

Authorised to practice: New South Wales, Australia

Peter Bruckner

Peter Bruckner

Peter is an Associate Member of Chambers. He is a member of the Bar of New South Wales, Australia, specialising in tax, tax investigations, commercial law and chancery. He practises in all Australian superior court jurisdictions. He has appeared as lead counsel in the High Court of Australia (UK Supreme Court equivalent) and myriad state and federal courts of appeal (UK Court of Appeal equivalent). He advises on all aspects of taxation law in Australia, including stamp duty, capital gains tax, taxation of corporate groups and cross-border transactions, in context of commercial restructures and resolution of tax disputes.

Peter is generally engaged by solicitors and accountants to act for taxpayers, however a significant portion of his practice has involved acting for the Crown. He is a member of a Crown panel. Peter is also well-known to senior tax officials in respect of the resolution of high-value disputes.

Prior to being called to the Bar, Peter practised as a solicitor at Mallesons Stephen Jaques (now King & Wood Mallesons), a top-tier law firm, in banking and finance law and state taxes.

He previously worked at ANZ Bank’s Global Treasury, in fixed interest, derivatives, foreign exchange and project finance.

Peter is a Fellow of the Taxation Institute of Australia, a Member of the Society of Trust and Estate Practitioners and holds a Bachelor of Laws and Bachelor of Commerce (Finance) from the University of New South Wales.

Regulatory information

Peter Bruckner can be contacted during chambers opening hours by telephone at 0203 150 3779 or by e-mail at

Please see the Terms of Engagement page for instructing us.

Tom Wesel

Authorised to practice: England & Wales

Tom Wesel

Tom Wesel

Tom is a Full Member of Chambers. Tom specialises in tax aspects of corporate finance, structuring of UK inbound and outbound investment, establishment of offshore wealth funds, tax-efficient structuring and preservation of private family wealth, for UK- and non-UK domiciled residents, and taxation of intellectual property.

Tom has experience both in advisory work and academia. He has done much cross-border work, which ties in with his International Tax teaching. He has considerable experience advising HINWIs and has good connections to the Chinese HINWI market.

He is of German origin and lives part of the time in Berlin where his concert pianist wife is based. He is currently living in Germany during the Covid outbreak and is due to acquire a dual qualification as a German lawyer.

Professional development

After graduating in law from London School of Economics and pupillage at Enterprise Chambers, 9 Old Square, Tom won an EU-wide competition to work as a lawyer-linguist for the Court of Justice of the European Union before joining the law faculty of King’s College London in 2005.

For 10 years, he was a full-time member of staff, variously as head of tax law and head of the MA degree in taxation at King’s.

During this time, he was also examiner in international tax for the Chartered Institute of Taxation and became a member of the tax faculty of the ICAEW.

He continues to teach part-time at King’s on its Masters degree in taxation, lecturing in international and EU tax law.


Tom has been in practice since 2007, initially working as a consultant for JAG Capital Advisors on the taxation of private equity and corporate finance (

He joined the boutique firm M Law in 2013 ( for its wide-ranging mixture of intellectual property law, corporate finance and private wealth advisory work.

Here he advises both corporates and entrepreneurs on the legal and tax aspects of cross-border and purely UK transactions. Since 2018 he has also been a consultant to EIK, a London firm specialised in advising Chinese HNWIs.


Tax aspects of corporate finance

Structuring of UK inbound and outbound investment

Establishment of offshore wealth funds

Tax-efficient structuring and preservation of private family wealth, for UK- and non-UK domiciled residents

Taxation of intellectual property

Recent transactions

Advising on EU merger of a UK online business into newly established Irish subsidiary as a tax-efficient response to its prospective difficulty in trading after Brexit.

Pre-immigration advice for a wealthy family moving to the UK to structure their assets in offshore holding vehicles so that capital can be extracted tax-free while UK resident and devolved to subsequent generations free of UK inheritance tax.

Advising Asian ultra-high net worth individuals who feared political persecution in their home states although their wealth was obtained lawfully on how to transfer their assets into a confidential and tax-efficient offshore structure.

Post-immigration advice for a UK-resident Olympic medal winner on mitigating UK tax and increasing his earnings by establishing a personal brand and image rights company to receive licensing income.

Advising a musician moving to France on the compatibility with EU law of UK capital allowance balancing charges on a deemed discontinuance of trade on emigration.

Structuring an offshore investment fund for a group of entrepreneurs investing the proceeds of sale of their pharmaceutical business. The capital was managed from London at low UK tax cost and invested mainly in the United States stock and bond markets in a form that avoids US withholding taxes


General editor of Norfolk’s Taxation of Loan relationships and later contributor to Norfolk & Montagu on the Taxation of Interest and Debt Finance, Bloomsbury Publications.

Co-editor of forthcoming new edition of Shipwright & Price on UK Taxation and Intellectual Property, to be published by Spiramus Press.

Numerous articles in professional journals.


London School of Economics, LL.B

Queen Mary College, University of London, LLM (Tax)


German (bilingual), French (fluent), Italian (conversational)

Regulatory information

Tom Wesel can be contacted during chambers opening hours by telephone at 0203 150 3779 or by e-mail at

Please see the Terms of Engagement page for instructing us.

Adrian Shipwright

Call date: 1993 Lincoln’s Inn (previously a solicitor admitted 1976)
Admitted as Irish Solicitor: September 2020
Authorised to practice: England & Wales, Republic of Ireland

Adrian Shipwright

Adrian Shipwright

Adrian is the current Joint Head of Chambers. Adrian is a highly regarded advisor with broad experience across a range of sectors and businesses. He has particular expertise in large corporate transactions and restructuring, land development, trusts, and estates, especially intangibles, as well as celebrity and HINWI tax and cross-border matters.

Adrian has had a varied career in tax as a partner in two City law firms, a tenant for many years at Pump Court Tax Chambers, and an academic at Oxford and Professor of Business Law at King’s College, London. For 13 years he was a judge of the First Tier Tax Tribunal and of the Upper Tier Tribunal (Tax and Chancery Chamber).

He is adept at advising on financial, tax and compliance matters, underpinned with shrewd commercial understanding through extensive work with private, public and third sectors. He is often used for innovative solutions to one-off problems.

Adrian is the author of numerous books publications on tax and related matters and has lectured extensively both on tax and other issues.

Having been to school in France, he is fluent in French and also speaks good conversational Swedish and passable German and Italian.

Practice areas

Adrian’s experience is particularly in:

  • Trusts and private client
  • Offshore and international
  • Land development
  • Intangibles
  • Heavy corporate tax
  • International tax

He has been involved in tax litigation as a solicitor, barrister and tribunal judge.

Cases and transactions include:

A number of avoidance cases as Counsel and Tribunal judge, including:

  • Westmoreland (HL avoidance case) [led by David Milne QC]
  • Foulser (CA avoidance and EU Law case) [led by David Milne QC in higher Courts]
  • Pendragon
  • News Datacom (Corporate residence)
  • The Trustees of the Peter Clay Discretionary Trust (Trust Expenses)
  • Lee Barrett (residence)
  • Burton (Offshore Trusts and capital payments)
  • Ebsworth (transactions in securities)
  • Next (Capital Allowances)
  • A number of MTIC IR 35 and penalty cases

BAT bid

DRG bid and reconstruction for “unbundling”

Rugby World Cup

Many cross-border transactions involving IP, celebrities and athletes, land development and restructuring

Appointments etc.

Judge First and Upper Tier Tribunal, 2002 – 2015

Tenant Pump Court Tax Chambers,1993-2004 and 2008-11

Professor, King’s College London, 1992 – 2010

Partner SJ Berwin

Partner Dentons

Official Student (Fellow) and Tutor in Jurisprudence, Christ Church, Oxford, 1977-1982


Christ Church, Oxford

BA, BCL (1st), MA


Lifetime Fellow Royal Society of Arts

Fellow of the Chartered Institute of Taxation

Full Member of STEP

Member of the Association of Tax Technicians

Associate of the Institute of Indirect Tax

Member of Stamp Taxes Practitioners Group


Books and articles include the following:

Textbook of Revenue Law
Numerous editions (with Elizabeth Keeling) published by Blackstone, now OUP

Trusts and UK Taxation
Numerous editions, published by Key Haven

UK Taxation and Intellectual Property
New expanded edition commissioned and being written to include material derived from particular expertise on Image Rights etc.

UK Taxation and Land Development
Numerous editions published by Key Haven

Report commissioned by [Butterworth]

Land Development Report
Commissioned by ICAEW

Tax Avoidance and the Law : Sham Fraud or Mitigation (editor)
Collection of essays with contributions from Lords Hoffman and Templeman cited in a number of reported cases

CCH British Tax Reporter
Original text of Volume 5 Capital Gains Tax

Striking the Balance – Joint editor (with Malcolm Gammie QC) and author of Introduction – papers from IFS Residential Conference including papers by Lord Oliver, Stephen Oliver QC, John Prebble and Brian Arnold

Many contributions over the years

ITELR (International Trust and Estate Law Reports)
Joint editor with Rupert Baldry QC

Strategic Tax Planning 2 Volume Loose-leaf
Gee & Co/Sweet and Maxwell

Oxford Companion to Law
Contributor OUP

Additional information

Member of the Trust Law Committee.

Member of the editorial Boards of:

Tax Journal
Trust Law International
The Offshore Service
Junior Counsel for the winning taxpayer in McNiven v Westmoreland (all the way up to the Lords).

Lectured at many conferences both academic and professional (e.g. University of Bologna, Paris 1 [Sorbonne] and IFS).

Regulatory information

Adrian Shipwright is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 30031); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 3554/002) (details of the worldwide cover are provided at; is registered for VAT (reg. no. GB 347451295); and can be contacted during chambers opening hours by telephone at 0203 150 3779 or by e-mail at

Please see the Terms of Engagement page for instructing us.

Adrian is also registered with the Information Commissioner’s Office (ICO) as a Data Controller for the personal data that he holds and processes as a barrister (registration number ZA752002).

For the Privacy Policy click here.

Andy Wood

Call Date: 2019 Lincoln’s Inn
Authorised to practice:
England & Wales

Andy Wood

Andy Wood

Andy joined the bar in 2019 after learning his ‘trade’ in large, international accountancy firms.

In 2011 he founded his own business providing tax advisory services to high-net-worth individuals, entrepreneurs and private companies.

Andy hopes that he can bring his own commercial experience, and strong problem-solving skills, to advising his clients at the bar. He believes that all clients should get clear advice that should be delivered in plain English.

He is a member of the Chartered Institute of Taxation and the Society of Trust & Estate Practitioners (“STEP”).

Andy has rugby league in his DNA, a Yorkshire cricket fan and long-suffering Everton supporter. His guitar playing ambition exceeds his proficiency.

Practice areas

  • Property investors and developers
  • Cryptocurrency investment, mining and other activities
  • High growth companies, including Seed EIS, EIS, R&D relief, Patent Box and share schemes
  • Employee Ownership Trusts
  • Issues around domicile and tax residence
  • Advising those who make a living from social media, video sharing and other modern technology platforms
  • Advice in relation to QNUPS and QROPS – in respect of those establishing them and potential members
  • Green / environmental taxes
  • HMRC disputes
  • Dealing with historic tax avoidance cases

Appointments etc.

  • Founder & Director – ETC Tax – Jan 14 – present
  • Barrister At Law – Elysium Chambers Ltd – Sept 20 – Present
  • Andy has worked at a number of large professional services firms including EY, PWC and Grant Thornton


University of York – Bachelor of Arts
University of Central Lancashire (“UCLA”) – Distinction Graduate Diploma in Law
Manchester Law School – Bar Practice Training Course (Very Competent)


Lincolns Inn
Revenue Bar Association
Chartered Institute of Taxation
Association of Tax Technicians
Society of Trust & Estate Practitioners

Regulatory information

Andy Wood is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 72242); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 8587/015) (details of the worldwide cover are provided at; is registered for VAT (reg. no. GB 381894944); and can be contacted during chambers opening hours by telephone at 0203 150 3779 or by e-mail at
Please see the Terms of Engagement page for instructing us.

Andy is also regulated with the Information Commissioner’s Office (IC) as a Data Controller for the personal data that he holds and processes as a barrister (Registration number ZB069402).

Ross Harman

Call dates: 2012

Authorised to practice: England & Wales

Ross Harman

Ross Harman

Ross Harman is the only English barrister currently practising in South Korea. Ross advises clients on Korean commercial and corporate law generally, with a particular specialism in tax, including international tax and general tax consulting.

Ross works for Lee & Ko, which is one of the largest Korean law firms, equivalent to an English “Magic Circle” law firm. It is a full service firm, meaning it can handle practically any legal issue your business may have, including:

  • Setting up a Korean subsidiary / branch / liaison office
  • Korean tax advice and compliance
  • Foreign investment
  • Korean employment / labour laws and regulations
  • Intellectual Property
  • Banking & Finance
  • Anti-trust & Competition laws
  • Litigation, Arbitration, and other Dispute Resolution

For foreign businesses, it can be difficult to know where to start with South Korea. Despite being one of the world’s top 10 biggest economies, any foreign business seeking to enter or operate in South Korea faces big language and cultural barriers. As one of the very few UK-educated native English speaking lawyers working in South Korea, clients find that Ross provides an invaluable service in coordinating legal projects in South Korea.

If you are interested in expanding your business into South Korea, or if your business is already in South Korea, then please feel free to contact Ross at any time.

Practice areas

  • Corporate and Commercial Law
  • Foreign Investment in Korea
  • International Tax
  • General Tax Consulting and Advisory Services
  • Korean employment / labour laws and regulations
  • Intellectual Property
  • Anti-trust & Competition laws
  • Litigation

Cases and transactions include:

  • Cayman Islands private equity fund – successfully obtained Korean capital gains tax refund of around USD 10 million relating to sale of shares in two major Korean companies
  • Represented major financial institution in dispute with Korean tax authority regarding classification of income, worth around USD 12 million
  • Set up Korean branch of European e-commerce company in fashion industry
  • Negotiated and drafted series of commercial contracts covering complex supply chain for major Korean food company’s new product
  • European automobile company – represented in Korean VAT dispute worth over USD 10 million

Appointments etc.

Foreign Attorney – Lee & Ko 2019 – present
Tax Consultant – Deloitte – Sept 16 – Aug 19
Law Lecturer, South Korea – Sept 14 – Aug 16
Qualified Barrister – Serious Fraud Office – Sept 13 – Aug 14
Pupil Barrister – Dyers Chambers – Sept 12 – Sept 13


Chartered Institute of Taxation – Chartered Tax Adviser (2019)
City University London – GDL (2011) and BPTC (2012)
University of Oxford – BA in Literae Humaniores (2010), MA (2013)


Inner Temple – Exhibitioner
Inner Temple – Wilfred Clothier Scholar
Inner Temple – Duke of Edinburgh’s Scholar
Inner Temple – Cecile Yahuda Price
Oxford University – Una Goodwin Essay Prize
Oxford University – Oldham Classical Scholarship
St. Anne’s College, Oxford – Exhibitioner


Ross edited the following publications:

  • Chambers Global Practice Guides – Transfer Pricing 2021
  • “Establishing a Business in South Korea”, Thomson Practical Law 2020
  • “Recent Trends in Permanent Establishment and Transfer Pricing in Korea in the post-BEPS era”, Bloomberg 2020
  • Chambers Global Practice Guides – Tax Controversy 2020 –Chapter on South Korea

Regulatory information

Ross Harman is an employed barrister registered with the Bar Standards Board of England and Wales (Bar Member. no 59703); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at As an employed barrister any client engagement would be with Ross Harman’s employer, Lee & Ko, rather than with Ross Harman directly, and would be governed by Lee & Ko’s standard terms and conditions. Ross Harman is only authorised to provide legal services in connection with “foreign work”, as the term is defined in the BSB Handbook.