Barristers

Alun James

Alun James

Exchange Chambers, North West

Work Department

Commercial

Position

Alun advises on all direct taxes in a business context, as well as SDLT and VAT. He aims to help businesses achieve their commercial objectives in the most tax efficient manner. The majority of his professional clients are accountants and the work business orientated. He deals with matters such as:

  • Corporate reorganisations
  • Share buy-backs and returning capital
  • Debt restructuring
  • Buy-outs
  • S703 and clearance work
  • Employment-related securities, EMI schemes
  • EIS/VCT issues and so on

Much of his practice is advisory, whether planning, transaction-based or assisting in relation to disputes with HMRC.

Litigation is also undertaken, usually at Commissioner/VAT Tribunal level, but visits to the High Court are not unknown, most recently in a judicial review context. In the past, Alun has acted for HM Customs & Excise, being a member of the Attorney-General’s Provincial Panel.

Alun seeks always to develop a good working relationship with his clients.   Many are in contact on a regular basis, sometimes just to talk a matter through, as well as for specific advice.

He has been one of the editors of Bramwell’s Taxation of Companies and Company Reconstructions since 1992. He lectures in his areas of particular interest across the UK, and often participates in clients’ in-house discussion sessions on topical tax issues. He features in both Chambers and Partners and The Legal 500 as a leading junior. He has been in practice since 1988 and is also a member of Temple Tax Chambers.

Career

Called, 1986

Co-author of ‘Taxation of Companies and Company Reconstructions’ (Sweet & Maxwell)

Memberships

Scholar of St John’s College, Oxford (BA, Hons 1st Class (Jurisprudence), BCL). Born 13 May 1964

Education

Bablake School, Coventry St John’s College, Oxford (1984 MA Hons Jurisprudence; 1985 BCL)