Joseph Hage Aaronson LLP

Partner; Tax Disputes; Commercial Litigation

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.

French

Called to the Bar of England and Wales, 1995

Junior Counsel to the Crown 1999-2015

Queen’s Counsel, 2015

University of Oxford – BA (First Class Honours); ER Noble Scholarship, Coolidge Pathfinder Award (Balliol College, Oxford)

Karmel Entrance Award, Prince of Wales Scholarship (Gray’s Inn)

City University – GDL

Inns of Court School of Law – BVC