Tax

11 New Square, the oldest specialist tax set at the Bar, is known for its first-rate representation of HMRC and taxpayers, although the majority of its instructions come from the latter, whom it represents in many a high-profile case, particularly in the higher courts. Chambers handles cases covering the full breadth of tax disputes including those relating to corporate taxes, employment taxes, capital allowances, land taxes and indirect taxes. Members also provide extensive advisory support on tax issues arising from corporate and transactional matters, with clients approaching them for the "the most complex and sophisticated of matters". They are experts on the fiscal laws of other jurisdictions including Hong Kong, Malaysia, Singapore, India and the Channel Islands. Recent cases handledincludeSSE Generation Limited v HMRC, a case concerning the amount of tax relief available for the construction of a state-of-the-art hydro-electric power plant in Glendoe in Scotland, and GE Financial Investments v HMRC, a case concerning the correct application of the Residence article of the UK-US double tax treaty.

Tom Rook is the senior clerk.

"Tom is outstanding as a clerk, he is head and shoulders above the other clerks."

"The clerks are proactive and work to find time in the diary to arrange consultations."

"Tom is resourceful, fast and accurate."

John Gardiner KC has earned a reputation as one of the top tax practitioners. He has extensive experience of representing taxpayers, particularly financial institutions, in litigation before all levels of domestic and international courts. He often represents taxpayers in Commonwealth countries. "John is exemplary on all fronts. He is a man comfortable handling the most complex of cases."

Hui Ling McCarthy KC is a highly rated silk who specialises in VAT, corporate and business tax matters. She has represented clients at every level of the domestic courts and is well versed in advising corporates on employment taxes. "She's very persuasive and excellent at quickly identifying the point that might turn the case." "A go-to KC, who gives thorough and balanced opinions. I can happily entrust her with my clients and know that she will be considerate and approachable both with them and my team." "Put simply, she's an absolute star."

Jonathan Peacock KC is deeply experienced in advising financial institutions, multinationals and high net worth individuals on a range of tax matters. His areas of expertise include capital markets, employee remuneration and capital allowances, among others. He is seen as a standout figure at the Tax Bar and someone with the gravitas to handle the most sophisticated and significant cases. Peacock has appeared at the highest levels of the UK and EU court systems. "Jonathan is a pleasure to work with and always able to work through complex issues. He's effective as he well understands the practical and commercial implications of the case for the client." "I really rate Jonathan for both his technical expertise and his calm, considered approach when communicating his views. He is excellent at suggesting the appropriate strategy to clients." "Jonathan has a great style of advocacy - he is calm and unflappable."

Michael Ripley takes instructions in the full range of direct tax matters, handling litigation and advisory mandates. His practice spans business tax as well as personal tax mandates. He is a qualified chartered accountant and is experienced in cases involving capital allowances and the taxation of partnerships. "Michael is a precise and measured advocate." "Michael worked phenomenally hard in a compressed time to get up to speed and his advice on substance and strategy was excellent."

Sarah Black regularly represents and advises the taxpayer on a range of cases. She has expertise in handling claims and providing guidance relating to capital allowances, double tax treaties, closure notices, transfer pricing and other corporate taxes. "Sarah is very hard-working and she turns things around quickly." "Sarah is very knowledgeable and clear and precise in her written work and communications." "Sarah is a very effective advocate, who drafts very clearly written submissions."

Edward Hellier counsels and litigates on behalf of a wide variety of clients, from individuals to large companies. He acts both led and unled and has experience of Court of Appeal cases. "A rising star and a future silk in the making, whom you can approach" "with any complex tax issue, safe in the knowledge that he will take the time to fully consider matters and consult as needed." "Edward is a very sensible junior, who is very user-friendly and a good drafter."

Francis Fitzpatrick KC is a silk with a strong advisory and litigation practice. He frequently acts for financial institutions, blue-chip companies and private individuals in a range of cases concerning such issues as employee remuneration, corporate finance and asset management. He also has experience of acting for the Revenue. "Francis's ability to calmly and methodically work through detailed legislation, supporting materials and case law, is second to none." "Francis is extremely well prepared for conferences and gives a balanced but clear view that robustly stands up to scrutiny. One always feels reassured that he has thoroughly considered everything."

John Brinsmead-Stockham KC has an established reputation having worked on a number of significant tax cases in recent years, including big-value litigation and matters which set important precedents. He is equally skilled at taking on advocacy and advisory roles, and acts for both HMRC and taxpayers in cases involving matters such as capital gains tax and corporation tax appeals. "An excellent man to go to if you've tied yourself up in knots trying to understand a problem. He hacks his way through the wild wood and finds a practical way forward."