Barrister

He advises on all indirect taxes (e.g. SDLT, IPT, excise duties, plastic packaging tax), and is particularly expert in VAT, having advised on both contentious and non-contentious VAT issues across sectors ranging from:

finance (e.g. FinTech) funds charities and other non-profit organisations real estate healthcare insurance private equity food outsourcing transport (e.g. aircraft, vessels, trains and automobiles) crypto assets (e.g. DeFi, NFTs)

Etienne has appeared in the First-tier Tribunal, the Upper Tribunal and the High Court without being led. His experience includes advising on European law and administrative law (i.e. legitimate expectation) in the context of VAT.

Etienne has a strategic, commercial approach and often works with professional advisers not only to establish the proper tax treatment of a project, but also to ensure that the end client achieves their business objectives.

Etienne has been a tax lawyer since 1990. He was an equity partner, and head of the International VAT Unit, at Clifford Chance LLP before being called to the Bar in 2014.

His experience includes advising on all direct and indirect tax matters relating to:

real estate property development real estate property investment cryptoassets (e.g. DeFi, NFTs, ICOs) transfer pricing outsourcing power generation (e.g. solar, wind, biofuel)

Cantonese.

Revenue Bar Association.

Chancery Bar Association.

Chartered Institute of Taxation.

VAT Practitioners Group.

Qualified as a solicitor in 1990.

University of Bristol (LLP).