Email address
[email protected]Contact number
020 7353 7534Share profile
Band 2
Band 2
About
Provided by Aparna Nathan KC
Practice Areas
Tax law.
Advisory: tax planning for ultra-high net worth UK and foreign domiciliaries including complex offshore structures; Residence and Domicile/ Deemed Domicile issues; NRCGT regime; Estate planning; GAAR; company residence and permanent establishment; EBTs; disguised remuneration; COP8 and COP9 enquiries.
Litigation: Extensive tax litigation FTT-Supreme Court; tax related judicial review; VAT deregistration challenges.
APN/ PPN/ FNs and Penalties: Sheiling Properties Ltd v HMRC; David Beadle v HMRC; Reid & Emblin v HMRC.
TMA, CRCA: HMRC v Derry; Goldsmith v HMRC; Rogers& Shaw v HMRC; De Silva v HMRC.
Partnerships and LLPs: Walewski v HMRC; Cobalt Data Centres LLP1 and others v HMRC.
Corporation Tax: EDF Energy v HMRC; HMRC v SSE Generation; BAT v HMRC.
Ramsay Challenges: Good v HMRC; Daarasp v HMRC; Flanaghan v HMRC; Berry v HMRC.
Judicial Review: Hoey v HMRC; JJ Management Consulting LLP v HMRC; Dickinson v HMRC; Archer v HMRC.
Discovery Assessments: Hoey v HMRC; Good v HMRC; Anderson v HMRC.
Company residence: Laerstate v HMRC; Wood v Holden.
Career
Took Silk 2019. Joined Devereux in August 2014.
1996-August 2014 member of Gray’s Inn Tax Chambers.
Professional Memberships
CIOT – Private Client Sub-Committee;
Addington Society; Revenue Bar Association;
Chancery Bar Association; Worshipful Company of Tax Advisers.
Publications
McCutcheon on Inheritance Tax; Mellows on Taxation for Trustees and Executors (Offshore Trusts).
Personal
Performing Arts Committee of Bharatiya Vidya Bhavan, London.
Chambers Review
UK Bar
Aparna Nathan KC has expertise in the full range of corporate tax cases and is an expert in corporation tax and capital allowances. She maintains a strong advisory practice, covering such issues as corporate reconstructions and offshore structures, and is involved in many large-scale tax litigation matters.
Aparna Nathan KC has a very strong tax litigation practice, appearing both for taxpayers and for the Revenue before the tax courts. Nathan has been involved in several of the leading private client tax cases in recent years.
Strengths
Provided by Chambers
"Aparna Nathan KC is simply phenomenal."
"Aparna Nathan KC has been our go-to counsel on complex tax matters for a number of years. She is an effective communicator with outstanding knowledge."
"A tough cross-examiner who leaves a good impression with judges."
"Aparna Nathan KC is simply phenomenal."
"Aparna Nathan KC has been our go-to counsel on complex tax matters for a number of years. She is an effective communicator with outstanding knowledge."
"A tough cross-examiner who leaves a good impression with judges."