Tax

Tax advice

Chambers has a distinguished history of expertise in taxation, particularly the taxation of trusts and estates, which complements its long-standing excellence in traditional Chancery work. Nowadays, these areas of tax expertise have expanded to cover a wider range of commercial areas relevant to clients of Chambers.

Areas of taxation where members of Chambers regularly advise include:

  • Inheritance tax and the taxation of estates
  • Capital gains tax
  • Income tax / national insurance contributions
  • Stamp duty / stamp duty land tax
  • Taxation of private trusts (including offshore/non-domiciliary aspects), charities and foundations
  • Taxation of pension schemes, employee benefit trusts and EFRBS
  • Some areas of VAT and capital allowances and corporation tax

Tax litigation

Our members act for taxpayers as well as for the government, appearing in the First-tier Tribunal (Tax Chamber), Upper Tribunal (Tax and Chancery Chamber) and the higher Courts in cases concerning taxation. In addition to oral and written advocacy, members of Chambers are regularly involved in resolving tax disputes without recourse to litigation whether by way of correspondence between taxpayers and HMRC or the preparation of applications to HMRC under particular statutory provisions (e.g. applications under section 268 of the Finance Act 2004 to discharge scheme sanction charges that have been applied to registered pension schemes) or otherwise.

Wilberforce Chambers publishes a regular Private Client eBriefing update – if you would like to be added to the mailing list, please email marketing@wilberforce.co.uk.

Rankings and recognition

Wilberforce is proud to have members ranked in both the private client tax and corporate tax categories of the directories. Chambers’ coverage includes the following:

Chambers & Partners 2023: Wilberforce is widely known as one of London’s top chancery sets and is regularly involved in the largest litigation matters in the UK and offshore. It also has a high-end tax practice for private client matters. One solicitor says: “I am fully confident in the set’s breadth of expertise and its ability to handle complex matters.” “The barristers here can advise on pretty much every aspect of offshore tax, which is extremely difficult to do,” says another.

The Legal 500 2023: Wilberforce Chambers has a strong reputation of providing advice on taxation of trusts and estates as well as on the taxation aspects of pension schemes and capital gains tax. Jonathan Davey KC garners praise for his ‘exceptional advocacy and leadership skills’ and recently assisted HMRC with a complex piece of tax litigation related to a £1.6bn dispute regarding the proper tax analysis in respect of high-net-worth individuals investing in partnerships involved in the film and games industries. Michael Furness KC and Brian Green KC are other key contacts for tax litigation.

Notable cases

Watts v Commissioners for HMRC [2022]

[2022] UKFTT 408 (TC)

A First-tier Tribunal appeal regarding a pre-planned tax scheme involving the disposal of gilt strips. The issues raised in the appeal include the meaning of the phrase “the amount payable on the transfer” (paragraph 14A(3) of Schedule 13 to the Finance Act 1996). The FTT (Judge Heidi Poon) held that on a purposive construction of the relevant legislation, the phrase “the amount payable on the transfer” was to be interpreted more broadly than the Appellant contended for, and, accordingly, on the facts of the case, the “transfer” in question comprised the aggregate of two amounts including a payment made for the assignment of an option.

Ingenious Film Partners 2 LLP and others v HMRC [2021]

[2021] EWCA Civ 1180

The highest value, longest running and most complex piece of tax litigation in more than a generation. A £1.6 billion dispute regarding the proper tax analysis in respect of partnerships involved in the film and games industries.

London Luton BPRA Fund LLP v HMRC [2021]

[2021] UKUT 147 (TCC)

A highly important, multi-million pound test case concerning the tax consequences for a partnership investing in the conversion and development of a hotel near Luton Airport. The case is important because it is the first to test the effect of the Business Premises Renovation Allowance legislative regime (Capital Allowances Act 2001).

Gareth Clark v HMRC [2020]

[2020] EWCA Civ 204

Court of Appeal pensions/tax decision on meaning of “payment” in context of unauthorised payments charge regime and on nature of “discovery” assessments.

LIFE Services Ltd and The Learning Centre (Romford) Ltd v Commissioners for HMRC [2020]

[2020] EWCA Civ 452

Important Court of Appeal ruling on EU principle of fiscal neutrality.

Andrew v HMRC [2019]

[2019] 177 (TC)

A dispute concerning taxation applicable in relation to complex gilt strip structure.

Shelford (Herbert Life Settlement) v HMRC [2020]

[2020] UKFTT 53 (TC)

A high-value test case concerning issue of wide public importance regarding whether inheritance tax “home loan” structures amount to tax avoidance. Substantial coverage and interest in industry press.

BAV-TMW-GLobaler-Immobilien Spezialfonds v HMRC [2019]

[2019] UKFTT 129 (TC)

A case concerning eligibility of German statutory pension schemes to register, unlawful discrimination.

Viscount Hood as Executor of Estate of Lady Hood v HMRC [2018]

[2018] EWCA Civ 2405

A high-value, high-profile Court of Appeal test case affecting thousands of people regarding key inheritance tax provisions relating to “gifts with reservation” in relation to family homes.

Scott v HMRC [2018]

[2018] UKUT 236

A case concerning the interaction between corresponding deficiency relief and rate of CGT.

Seven Individuals v HMRC [2017]; Acornwood LLP v HMRC [2016] UKUT 36 (TCC)

[2017] UKUT 132 (TCC); [2016] UKUT 36 (TCC)

£400 million dispute concerning taxation of Icebreaker film scheme.

Barker v Baxendale Walker [2017]

[2017] EWCA Civ 2056

Dispute regarding employee trusts and the meaning of section 28(4) of the Inheritance Tax Act 1984.

Samarkand Film Partnership No 3 [2017]

[2017] EWCA (Civ) 77

Film scheme partnership case concerning trading and sideways loss relief.

Eynsham Cricket Club v HMRC [2017]

[2017] UKFTT 611 (TC)

A test case concerning difference in tax treatment between charities and community amateur sports clubs.

Morgan Lloyd Trustees Ltd v HMRC [2017]

[2017] FTT 131

Pension scheme case concerning tangible moveable property and convention compatibility of tax charge on members.

Hargreaves v HMRC [2016]

[2016] 1 WLR 2198 (CA)

Discovery assessment and preliminary hearings.

Trustees of the Travers WT v HMRC [2013]

[2013] WTLR 1831

Case concerning taxation of royalties receivable by trustees and issue of whether income or capital.

Insights View all thought leadership

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    Recent Cases

    First-tier Tribunal Decision concerning the meaning of “the amount payable on the transfer” in relation to disposal of gilt strips

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    Jonathan Davey KC
    Wednesday 21 December 2022

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    Articles

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    To read and download this piece as a pdf, please click here. Commentary by Jamie Holmes. There are a number of circumstances in which it will be advantageous to a taxpayer that some part of a tax planning arrangement is other... Read more

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    News

    HNW Guide 2022: Wilberforce are “top of their game”

    Wilberforce has had another incredible year in Chambers & Partners’ HNW Guide with 21 barrister rankings across three Bar practice areas, including a tier one set ranking in the Chancery: Traditional and a two tier set ranking in Tax: Private... Read more

    Friday 15 July 2022

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