Aparna Nathan and Marika Lemos, formerly of Gray’s Inn Tax Chambers, have joined the fast-growing specialist tax team at Devereux Chambers.
Aparna Nathan (called 1994, member of the Attorney General’s panel and a Chambers UK 2014 Top 100 Junior) undertakes all aspects of tax work, combining a high profile litigation practice with a strong advisory practice focusing on tax planning for high net worth individuals and commercial work.
Lord Howard of Henderskelfe (Deceased) v. HMRC;
Moyles & Others (Working Wheels Tax Avoidance) v. HMRC;
Chappell v. HMRC;
Berry v. HMRC;
Longborough Festival Opera v. CEC;
Wood v. Holden;
Laerstate v. HMRC;
Taylor and Haimendorf v. HMRC;
Skye Inns v. HMRC;
Bingham v. HMRC.
Marika Lemos (called 2002 and member of the Attorney General’s panel) specialises in all aspects of tax litigation (direct and indirect taxes) and advises on tax, focusing on private client tax and in the context of commercial litigation, trust and pensions disputes, Variation of Trust Act applications and professional negligence cases where tax is involved.
Some recent or notable cases in which she has appeared are:
Dalriada Trustees Limited v. David Alexander Faulds & others (2013) (with John Stephens: joined and substitution and application for permission to appeal in a case concerning trust issues and pensions and tax);
Dalriada Trustees Limited v. John Lawrence Woodward & others  EWHC 21626 (Ch) (with Alan Steinfeld QC and John Stephens: a commercial case concerning inter alia pensions and tax);
Quayle v. Rothman Pantall & Co (2012) (with Richard Boulton QC: a claim concerning negligent advice relation to the availability of taper relief, limitation, deliberate concealment, scope of duty, etc.);
The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley v. HMRC (2012) (application to set aside information notices; application for closure notice of 10-year long enquiry into domicile);
Andrew Berry v. HMRC  UKUT 81 (with Aparna Nathan: concerning a tax avoidance scheme);
Société Royal Gardens et Compagnie & 138 Others v. The Mauritius Revenue Authority  UKPC 11 (with Philip Baker QC: concerning the Mauritian GAAR);
Chiniah v. The Commissioner of Income Tax (Mauritius)  UKPC 23 (with Philip Baker QC).
Commenting on Aparna Nathan’s and Marika Lemos’ arrival Timothy Brennan QC, the elected head of Devereux Chambers, said, ”Aparna and Marika add yet more strength to our junior members, particularly in what we offer in the areas of technical private client work and in litigation both in the tax tribunals and the Administrative Court.”
Speaking about joining Devereux Chambers, Aparna Nathan and Marika Lemos (both of whom are listed in Who’s Who Legal: Private Client 2014) said:
“We are tremendously excited about adding our Private Client and other tax expertise to the rapidly expanding specialist tax team at Devereux Chambers. We, together with our new colleagues, are very much looking forward to reinforcing Devereux Chambers’ position as the “go to” set for all areas of tax advice as well as litigation”.
The question on everyone’s lips is – is there anyone else at Gray’s Inn who is intending to leave ? The hiring over the past 12 months has been a significant coup for Devereux and Timothy Brennan personally.
Barrie Akin, formerly of Gray’s Inn Tax Chambers, has joined the fast-growing tax group at Devereux Chambers.
Formerly an accountant, Barrie Akin has been in practice at the tax bar since 1996. His work covers the range of direct and indirect taxes.
Commenting on Barrie Akin’s arrival Timothy Brennan QC, the elected head of Devereux Chambers, said “It is a pleasure for these chambers to welcome another excellent tax practitioner, adding to our strength in core areas. We recruit extremely able practitioners against objective criteria, and the success of this practice is obvious.”
The highly regarded Devereux tax team has recently been bolstered by the recruitment of Felicity Cullen QC from Gray’s Inn Tax Chambers, and Jolyon Maugham from 11 New Square.
Speaking about joining Devereux Chambers, Barrie Akin said “I welcome the opportunity to join chambers which cover all areas of taxation and offer excellent client service”.
On the advisory side, he assists both corporate and personal clients on a wide range of issues. For example, he has recently advised a liquidator on complex corporation tax issues arising out of post-cessation receipts and has advised executors on the optimum strategy for securing Inheritance Tax reliefs for a complex high value estate with unusual features.
The disputes side of his practice involves him in all aspects of tax litigation, including advising on strategy and tactics, the drafting of correspondence and pleadings, settlement negotiations and appearing before the Tax Tribunals and the courts.
Some notable cases in which he has appeared are:
Wiltonpark Limited v. HMRC – First-tier Tribunal (Tax) – 23 January 2014
HMRC v. Charman  EWHC 1448 (Fam) – High Court (Family Division)
1st Contact Limited v. HMRC First-tier Tribunal (Tax) – 25 January 2012
Datapoint Global Services v. HMRC First-tier Tribunal (Tax) 9 April 2009
Morgan and Self v. HMRC  UKFTT 78 (TC) First-tier Tribunal (Tax)
Commissioners for Her Majesty’s Revenue and Customs v. Total UK Limited  EWCA Civ 987 – Court of Appeal
Crispin Mark Taylor (HMIT) v. MEPC Holdings Limited  UKHL 70 – House of Lords
Greycon Limited v. Klaentschi (HMIT) – Special Commissioners – 15 July 2003
Toronto-Dominion Bank v. Oberoi  All ER (D) 313 High Court (Chancery Division)
Pawlowski (Collector of Taxes) v. Dunnington –  STC 550 Court of Appeal
Devereux Chambers has further expanded its team of tax specialists with the arrival of Felicity Cullen QC, formerly of Gray’s Inn Tax Chambers.
She arrives with a balanced practice of contentious and advisory work which spans the full range of commercial tax, property tax and private client work. In recent years she has appeared in many important tax cases including RKW Limited v Commissioners for Her Majesty’s Revenue & Customs.
Speaking about Felicity Cullen’s arrival, Timothy Brennan QC, Head of Chambers said ”We are delighted that another distinguished tax practitioner has chosen to join us. Felicity adds yet more strength and depth to our tax specialism. “
Felicity deals with all aspects of revenue law though she is primarily involved in commercial tax, both in an advisory and litigation context. On the advisory side, she has been involved in many large city transactions and is routinely involved in private company and business transactions, such as the recent substantial investment into Greenwich Peninsula by Hong Kong investors.
The disputes side of her practice entails correspondence, settlement negotiations, and other forms of dispute resolution such as mediation, as well as appearances in tribunals and courts. For example, she recently settled a permanent establishment dispute against HMRC involving profits of circa £150 million. She has appeared in many leading tax cases in the courts in recent years and has acted for parties in tax related mediations. She also deals with personal taxation, including capital taxation, again in the giving of advice and assisting with the resolution of disputes.
Other Notable cases include:
RKW Limited v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax) – 30 January 2014
Her Majesty’s Revenue and Customs v. Salaried Persons Postal Loans Limited – Chancery Division – 7 April 2006
Salaried Persons Postal Loans Limited v. Commissioners of Revenue and Customs – Special Commissioners – 5 October 2005
John C McBride v. Stephen John Blackburn (HM Inspector of Taxes) – Special Commissioners – 23-25 September 2002
Trustees of British Telecom Pension Scheme & others v. Clark (HMIT) – Court of Appeal – 24 February 2000
A Pardoe (HMIT) v Entergy Power Development Corporation – Chancery Division – 23 February 2000
Clark v. Trustees of British Telecom Pension Scheme & others – Chancery Division – 14 October 1998
Trustees of British Telecom Pension Scheme & others v. Clarke – Special Commissioners – 16 December 1997
Bricom Holdings Limited v I.R.C. – Court of Appeal – 25 July 1997
Vodafone Cellular Ltd v. Shaw (Inspector of Taxes) – Court of Appeal –  STC 734
Pump Court Tax Chambers has announced that Roger Thomas has been appointed Queens Counsel.
Roger will be formally appointed in the annual Silk ceremony, which will take place at the House of Lords on Monday 14th April 2014. He was called to the Bar in 1979 and his practice covers all areas of corporate and personal tax. He has developed a name for his expertise in SDLT and VAT.
Yarburgh Children’s Trust v CCE (High Court); Kerr v Brown Boyd v Brown(Special Commissioners); Public & Commercial Services Union v CCE(High Court); St Paul’s Community Development Trust v CCE (High Court);PJG Developments Limited v CCE (VAT Tribunal); Messenger Leisure Developments Limited v CCE (Court of Appeal); Marshall Motor Group v HMRC (VAT Tribunal); St Helen’s School v HMRC (High Court); Telent plc v HMRC (VAT Tribunal); Northampton Theatres Trust v HMRC (VAT Tribunal); HSBC v HMRC (ECJ); Atrium Club Ltd v HMRC (VAT Tribunal).
Temple Tax Chambers also announced that David Southern will be made a QC.
Mr Southern was called to the Bar in 1982. He gained an thorough grounding of tax working for the Inland Revenue and later for Lloyds Bank before transferring to the Revenue Bar in 1997. This experience has given him a unique insight in to the approach of Government departments and the needs of commercial clients.
Recent reported cases:
Weston v Revenue & Customs  UKFTT 11 (TC)
Astra-Zeneca Uk Ltd v R & C Comrs (Case C-40/09) (European Court)
The Lawyer reported today that Sam Grodzinski, who took silk in 2011, is moving from Matrix Chambers to Blackstone Chambers. He has been with Matrix for the past 11 years.
His practice covers both public law and tax.
Graham Aaronson and Joe Hage have formed a new litigation boutique named Hage Aaronson. Graham Aaronson QC is currently with Pump Court Tax Chambers but will join the new firm as a partner when he is allowed to do so by the Bar Council. Hage is also a barrister and has a reputation for advising on litigation issues for ultra HNWIs.
The Lawyer has reported that 3 former Dorsey & Whitney tax partners will be joining the tax litigation team….Michael Anderson, Simon Whitehead and Paul Farmer. Anderson joins from KPMG where he has been Head of Direct Tax Litigation for the past 6 months.
The firm’s website states that “The firm seeks to provide the best qualities of a law firm and the bar, combined into one practice”.
London law firm, GSC Solicitors LLP, has announced the appointment of tax barrister Tessa Lorimer, who joins the firm today.
Tessa was previously at the Crown Prosecution Service’s Central Fraud Unit, where she was a Senior Specialist Tax Fraud Prosecutor, conducting high profile tax fraud investigations and prosecutions particularly multi-million pound direct tax fraud investigations, VAT and excise fraud and money laundering offences. She was previously at Revenue & Customs’ Prosecutions Office and the Inland Revenue Solicitors’ Office where she managed a large portfolio of the Revenue’s most complex tax cases. Tessa was called to the Bar in 1990.
Her appointment is part of the rapid expansion of their tax capability by GSC who, in the last 2 years, have developed a standalone Corporate Tax department with the appointment of Alastair Wilson from US law firm McDermott Will & Emery and barrister Menna Bowen, and a Tax Controversy group led by Nick Mogford, both of whom joined from Ernst & Young.
Commenting on the appointment, GSC Senior Partner Saleem Sheikh said: “We are delighted to welcome Tessa to the firm. Her extensive experience at the highest levels of tax investigation and prosecution will provide an invaluable resource to our private and corporate clients as the tax authorities increase their levels of activity. She will work closely with our Tax Advisory and Controversy teams providing a fully integrated service to our clients.”
Tessa Lorimer added: “I am looking forward to joining GSC at a time of growth for the firm’s tax department. As maximising tax revenue is a central tenet of government’s fiscal policy, with a particular focus on individuals and owner-managed businesses as well as offshore banks and assets, GSC will be able to offer clients a sophisticated capability in all areas of tax advice, investigation and dispute in the UK and overseas”.
Devereux Chambers has expanded its pool of tax specialists with the arrival of Jonathan Fisher QC. Jonathan Fisher is especially well known for his work in tax and finance cases involving avoidance and evasion issues, investigations, money laundering compliance in the corporate and regulated sectors and asset forfeiture under the Proceeds of Crime Act 2002. Much of his work involves cross-border transactions and he has gained significant experience handling international mutual assistance issues. His combined civil and criminal expertise in the field of tax investigations, money laundering, corporate crime, fraud and financial services regulation will be an asset to Chambers.
Speaking about Jonathan Fisher’s arrival, Colin Edelman QC, Head of Chambers, said, “Jonathan is an accomplished practitioner who brings with him a wealth of expertise in the complex fields of tax, finance and corporate regulatory work, which will both complement and enhance our thriving commercial and tax practices. We are delighted to welcome him on board to work alongside our established tax silks, Timothy Brennan QC and Ingrid Simler QC.”
Commenting on his move Jonathan Fisher QC said “I am thrilled to have an opportunity to expand my practice in tax and regulatory cases in a commercially sensitive environment. Interaction between business and the enforcement authorities (such as HMRC, FSA, SOCA, SFO, OFT and HSE) has become an everyday feature of commercial life. In tax cases, the Government threatens robust civil and criminal deterrents for ‘non-compliance’ alongside greater disclosure requirements, whilst the corporate and financial services sector continues to be exposed to an ever expanding battery of civil, regulatory and criminal weapons. Devereux Chambers is the perfect base from which to develop my practice in these areas, with its established reputation for high quality tax litigation and commercial work”.
Devereux Chambers, which is undergoing an exciting period of growth and expansion, undertakes major tax cases such as the recent decisions of the Court of Appeal in R (Prudential plc) v Special Commissioner and R (Davies and James, Gaines-Cooper) v HM Revenue and Customs (in which a total of 5 members of Chambers were engaged). Members of Chambers appear both for taxpayers and for the Crown and other regulatory authorities. The addition of Jonathan Fisher’s practice reinforces Devereux Chambers’ position as a commercially astute set; recognising changes in market demands, reviewing the service offering and continually evolving to meet clients’ needs.