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.
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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.