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Only the little people pay tax?

little people pay taxes
We don’t pay taxes. Only the little people pay taxes?
by Adrian Shipwright and Julian Hickey

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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

Education

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)

Awards/memberships

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 www.barstandardsboard.org.uk; 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 www.barmutual.co.uk); 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 clerks@addingtonchambers.com
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

Education

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)

Awards/memberships

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

Publications

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 www.barstandardsboard.org.uk. 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.