Region Area

Barristers

Aparna Nathan KC

Aparna Nathan KC

Devereux, London

Position

Aparna Nathan KC is a highly sought-after tax barrister. She has a high-profile litigation practice, often involving millions, sometimes billions in tax, and represents clients in all forums including the Supreme Court.

Advisory: tax planning for ultra-high net worth UK and foreign domiciliaries including complex offshore structures; Residence and Domicile/ Deemed Domicile issues; UK property CGT regime; Estate planning; GAAR; company residence and permanent establishment; EBTs; disguised remuneration.

Litigation: extensive litigation including in the Supreme Court.

APN/ PPN/ FNs and Penalties: David Beadle v HMRC ; Reid & Emblin v HMRC ; Sheiling Properties Ltd v HMRC.

TMA, CRCA: HMRC v Derry; Goldsmith v HMRC; Rogers& Shaw v HMRC; De Silva v HMRC.

Partnerships and LLPs: Walewski v HMRC; Cobalt Data Centres LLP1 and others v HMRC.

Corporation Tax: EDF Energy v HMRC; HMRC v SSE Generation; BAT v HMRC.

Ramsay Challenges: Good & Ryan v HMRC; Daarasp v HMRC; Flanaghan v HMRC; Berry v HMRC.

Judicial Review: JJ Management Consulting LLP v HMRC; Dickinson v HMRC ; Archer v HMRC.

Discovery Assessments: Good & Ryan v HMRC; Hoey v HMRC; Anderson v HMRC.

Company residence: Laerstate v HMRC; Wood v Holden.

For more information on Aparna's practice and latest case highlights, please consult her full Devereux profile.

Career

Took Silk 2019. Joined Devereux in August 2014. 1996-August 2014 member of Gray’s Inn Tax Chambers

Publications: McCutcheon on Inheritance Tax; Mellows on Taxation for Trustees and Executors (Offshore Trusts).

Memberships

Chair of the Capital Gains Tax Sub-Committee; member of the Succession Taxes Sub-Committee at the CIOT; Honourary Secretary of the Addington Society; member of the Worshipful Company of Tax Advisers.

Leisure

Performing Arts Committee of Bharatiya Vidya Bhavan, London.

Mentions