Daniel was called to the Bar in 1995 and appointed Queen’s Counsel in 2015. Before taking silk he was a member of the Attorney-General’s “A” panel of counsel and featured in Chambers 100 UK as one of the top 100 juniors at the Bar across all areas of practice. Having served as one of the Junior Counsel to the Crown for 15 years he has extensive experience of litigation involving public bodies, in particular HM Revenue & Customs.
He appeared in the Supreme Court in Test Claimants in the FII GLO v HMRC [2020] UKSC 47; [2022] AC 1 (group litigation; limitation periods; mistake), in the FTT ([2017] UKFTT 558 (TC); LTL 26/7/2017) and the UT in BAT v HMRC (the challenge to the lawfulness of the 45% withholding tax on “restitution interest” imposed by Part 8C CTA 2010), and in the High Court in Claimants Listed in Class 8 of the CFC & Dividend GLO [2019] EWHC 338 (Ch); [2019] 1 WLR 5097 (advance corporation tax; foreign income dividends; limitation periods; principle of effectiveness; unjust enrichment) and in Non-Test Claimants in the FII GLO [2019] EWHC 2014 (Ch); [2019] STC 2124 (burden of proof; foreign income dividends; group litigation; statements of case; sufficiency of evidence). He is currently instructed in the leading cases in the FTT and UT relating to the application of the Ablessio principle.
Joseph Hage Aaronson LLP
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Graham Aaronson KC is a founding partner of Joseph Hage Aaronson LLP and chairs the firm’s tax disputes team.
During his time as a member of Pump Court Tax Chambers he established a reputation as one of the leading tax advisers and advocates of his generation. He has advised or represented most of the major corporations conducting business in the UK, appearing in many landmark cases such as BMBF v Mawson. He initiated the EU law challenges to the UK corporation tax regime in the ground-breaking Hoechst case, and since then he has been the lead counsel in most of the EU law based group litigation actions dealing with corporation tax.
Since founding JHA, he has focused on helping clients resolve their tax disputes with HMRC or other tax authorities. Where necessary this will include careful preparation and conduct of litigation, but wherever possible his preference is to seek to persuade the tax authorities to accept the client’s position, or to agree a negotiated settlement that achieves the best possible outcome for the client.
He specialises in commercial/corporate taxation, with particular sub-specialities in transfer pricing, oil and gas taxation, structured finance, State Aid and EU Law. He also has particular experience and expertise in dealing with football-related tax disputes, representing several very high profile players and agents.
NOTABLE ACTIVITIES
2016: Asked by the Prime Minister, David Cameron, to examine the allegations of tax avoidance made against him and his family, arising out of the “Panama Papers” revelations. The Prime Minister quoted from his analysis in his personal statement to the House of Commons on 11th April 2016.
2012-13: Appointed by HMRC as chairman of the Interim Advisory Panel for the GAAR, responsible for and co-writing the legally binding Guidelines for the operation of the GAAR.
2010-11: Appointed by the Coalition Government as Leader of the ��GAAR’ (General Anti-Avoidance Rule) study. His report, recommending and drafting a proposed General Anti-Abuse Rule, was accepted by the Government, and a GAAR based on his report and draft legislation was enacted in FA 2013.
2001-05: Part-time Special Commissioner (equivalent today to a judge of the First Tier Tribunal and the Upper Tribunal).
1995-98: Chairman of the Revenue Bar Association.
1994-97: Appointed first chairman of the Tax Law Review Committee (set up by the IFS, and under the presidency of the former Chancellor of the Exchequer, Lord Howe). Initiated its study of the UK’s tax legislation, and co-wrote its report recommending a complete re-write of the direct tax statutes (which was accepted by the Government and enacted over the following years).
1987-90: Appointed principal tax policy advisor to the Director of State Revenues, Treasury, Israel.
Helen is a Partner in the Joseph Hage Aaronson contentious tax team specialising in UK and international tax disputes. She is a Solicitor and Chartered Tax Adviser, a member of the Society of Tax and Estate Practitioners and is a CEDR accredited mediator. She has recently been included in the City Wealth Leaders List Top 100 Private Client lawyers, is included in the Private Client Global Elite Directory 2023 and appears the Tatler Address Book 2023. Helen writes prolifically for numerous tax publications and is an active committee member at the Chartered Institute of Tax and the Worshipful Company of Tax Advisers.
Helen advises both individuals and corporates either engaged directly or as a consultant to an extensive network of professional firms and financial institutions who repeatedly call upon her expertise.
Helen has trained under both Ray McCann and also Peter Vaines when she was the lead associate in R (on the application of Gaines-Cooper) v Commissioners for Her Majesty's Revenue and Customs.) She has successfully run numerous residence and domicile cases but will also turn her hand to a wide variety of contentious and advisory tax matters. Helen is an industry leading specialist at running highly technical COP9 investigations where she has a proven track record of successfully negotiating very favourable settlements.
Helen frequently writes for Tax Adviser, Tax Journal and other tax publications. She also edits chapters for the acclaimed Bloomsbury Professional publication Revenue Law: Principles and Practice.
Clients say of her:
Her judgement is razor sharp. Under immense time pressure and navigating complex rules, she speedily formed her opinion, liaised with hostile opposition, and closed the deal in a smart and flexible manner.
The advice Helen provided me with on my technical international tax issues was unbelievably thorough. It put my mind at rest that she did not leave any stone unturned. HMRC interviews were never stressful as Helen was always completely in control.
Iain was called to the Bar in 2006 and his practice focuses on contentious tax, fraud and investigations. He has litigated several of the leading cases on HMRC investigative powers, VAT fraud, and the Knowledge/Means of Knowledge tests.
Iain manages a wide variety of work for an international client base, ranging from UHNWIs to PLCs and owner-managed businesses to trusts and funds. He is often sought out by other legal and professional advisors for a second opinion and to help ‘unlock’ long-running or complex disputes.
Joseph qualified as an associate at JHA in December 2017. His practice is primarily focused on tax disputes and he has particular experience in direct tax cases and group litigation. He has represented clients at all levels of the UK courts and tax tribunals, including in several cases before the Supreme Court challenging the lawfulness of UK corporate tax charges and in judicial review proceedings reviewing HMRC decisions.
Joseph also acts for clients on a wide variety of commercial, corporate and intellectual property law matters.
He has written for various legal and tax publications, including Tax Journal, CCH Daily incorporating Accountancy Live and fivehundred magazine (The Legal 500).
Megan was called to the Bar in 2016 and her practice is focused on tax disputes. She has a broad range of experience, having worked on both direct and indirect tax cases, such as her significant involvement in the successful FTT trial as part of the PPCN Group Litigation. She has represented clients at multiple levels of the UK courts and tax tribunals, including hearings before the Supreme Court which involved a case described by that court as unparalleled in complexity, difficulty and vast sums at stake. Megan also assisted in the editing and compilation of ‘The Tax Disputes & Litigation Review’ (8th edition).
Michael has been a partner at JHA since its inception. He has 25 years of litigation experience, of which approximately 20 years has been spent specialising in tax-related disputes. He handles complex, high-value enquiries and investigations for individuals and large corporates, and has experience running litigation at all levels of the United Kingdom’s Tax Tribunals, domestic courts and European Courts.
Much of Michael’s work involves a foreign element and he has developed excellent contacts in many offshore jurisdictions. He also handles criminal investigations.
Paul Farmer is a Barrister and was a founding partner in Joseph Hage Aaronson’s tax litigation team. Paul entered practice in 2002 with a broad background in European law and international tax law after holding senior positions at the European Court of Justice (Chambers of Advocate General Sir Francis Jacob) and European Commission (Head of Direct Taxation). Paul’s practice focuses on contentious matters and he has broad experience of litigation in the UK courts at all levels and in the European Court of Justice, where he has regularly appeared over the years. He is known internationally as a leading expert in the field of European tax law, having co-authored a major textbook on the subject, and works for both UK and foreign clients.
Highlights of Paul’s work over the last couple of years include:
Three Supreme Court hearings and proceedings in the UK tribunals;
Representing an EU multinational in a state aid matter before the Swedish Supreme Administrative Court and in proceedings before the European Commission;
Representing an EU multinational in an ECJ reference from the Danish courts concerning an unlawful withholding tax and assisting its Danish lawyers with the ensuing proceedings in the Danish courts;
Representing an EU multinational in connection with the ECJ reference in the Lexel case on Swedish tax avoidance rules; and
Assisting Swedish lawyers in (Koebler) State liability proceedings in the Swedish administrative courts
Ray is a Fellow of the Chartered Institute of Taxation and was President if the CIOT between 2018 and 2019. He retired as a Partner of JHA at the end of 2020 but continues to act as a Consultant. Ray has over 45 years’ experience of UK and international tax matters and has regularly advised large corporate and high net worth clients.
Ray’s past roles include senior positions in HMRC as well as director and partner roles with PwC and Pinsent Masons. He specialises in HMRC disputes and investigations.
Simon Whitehead was a founding partner of the firm. He has more than 36 years of litigation experience and has spent more than 23 years exclusively focusing on contentious tax, mostly in direct tax and particularly corporation tax. He represents high net worth individuals, the largest multinationals and household names in complex tax disputes in all areas of direct and indirect tax in the UK and Europe. He has represented clients at all court levels including 9 times in each of the Supreme Court and CJEU.
Simon has been selected as the lead and test-case solicitor in most group litigation orders in the Chancery Division of the High Court, in which multinational company groups challenge the lawfulness of various UK corporate tax imposts. He established the first ever Group Litigation Order in the Administrative Court, which successfully challenged HMRC’s practice in assessing the tax transfer of pension savings to foreign pension funds.
His cases include the Marks & Spencer (group relief), Prudential (dividend taxation, the ROSIIP (pension transfers) and Autologic (jurisdiction of tax courts) cases. He has been top ranked in leading legal directories for well over a decade.
Publications include Tax Journal, EC Tax Review, Taxation, International Tax Review & others. Editor The Tax Disputes and Litigation Review (8 Eds).
Senior Associate dealing with a wide range of tax disputes including:
representing a high-profile individual in connection with their participation in what HMRC considered a tax avoidance film scheme,
advising a major UK company in relation to its use of a captive insurance company
advising a UK property company in relation to the appropriate accounting treatment of a disposal of property
advising an offshore property developer in relation to its UK property development activity
advising a corporate recipient of an onerous 3rd party information notice
advising on ‘unallowable purpose’
advising on COP8 and COP9 enquiries