Barrister, Old Square Tax Chambers
Barrister
Private client tax, particularly foreign domicile tax and charities. Cases include:
Revenue and Customs v Empaminondas Embiricos (partial closure notice) Embiricos v Revenue and Customs Commissioners Ardmore Construction Ltd v Revenue and Customs Commissioners Burns and another v Revenue and Customs Commissioners; SpC 728 Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes) Regina v. Dimsey; Regina v. Allen R v Dimsey R v Allen REGINA v. DIMSEY ; REGINA v. ALLEN R v Inland Revenue Commissioners, ex parte Unilever plc and related application Dawson v Inland Revenue Commissioners Wensleydale’s Settlement Trustees v IRC Phizackerley v HMRC R v Perrin Burns v HMRCOther interests include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline.
MA (Oxon).
London Bar
James Kessler KC –Old Square Tax Chambers ‘An amazing intellect, lovely man, and the stand-out authority on international private client tax matters such as the remittance basis. For many issues, there is no-one who is remotely comparable in technical terms.’