9 Stone Buildings
9stonebuildings.com9stonebuildings.comBarristers
Andrew Brueton
Andrew Brueton joined chambers in July 2023 following the successful completion of his pupillage. Andrew was supervised by Martin Young, Nora Wannagat and Giselle McGowan.
Andrew is keen to develop a broad practice in all of chambers’ core areas, and in particular in insolvency (both company and individual) and property. He starts tenancy after a busy practising period of pupillage during which he was regularly instructed in matters ranging from possession claims to company insolvency.
Prior to commencing pupillage Andrew attended almost 1,000 hearings in the County Court and the High Court during the course of his time as a solicitor’s agent.
Daniel Bromilow
Daniel Bromilow studied law at Robinson College, Cambridge and joined Chambers after completing pupillage, having been called to the Bar in November 1996. He has a wide-ranging practice covering most areas of Chancery and general civil/commercial work, but specialises in real property, landlord and tenant, wills, trusts, co-ownership and company and insolvency law. He regularly appears before a wide range of courts and tribunals including the First Tier Tribunal, Upper Tribunal, County Court, High Court and Court of Appeal. LAND & PROPERTY Daniel has an extensive property practice, dealing with all aspects of property law including easements, restrictive covenants, landlord and tenant and leasehold enfranchisement. INSOLVENCY & COMPANY Daniel is regularly instructed in Insolvency matters, particularly those with a real property element. He also deals with issues of company law, both advising on transactions including corporate restructuring and dealing with contentious litigation regarding the internal administration of companies. PRIVATE CLIENT Daniel deals with both contentious and advisory work involving trusts, wills and the administration of estates. COMMERCIAL Daniel has been instructed on a wide range of cases involving commercial transactions, including land development joint ventures, outsourcing agreements, IT contracts and business and share sale agreements. He understands that litigation is not an end in itself and seeks to provide pragmatic and commercially realistic advice. MEDIATION & ARBITRATION Having taken part in scores of mediations, Daniel is a confirmed believer in mediation as a way of resolving disputes at an early stage and without the risks of litigation. He has also been instructed in a number of arbitrations, including a 4 day arbitration involving dilapidations at commercial greenhouses and a 3 day arbitration concerning the faulty restoration of a vintage Mercedes Benz engine.
Graham Callard
Graham is a tax lawyer with over 30 years of experience. Graham started in the accountancy profession, then moved to the insurance industry and prior to joining chambers spent 10 years as an employed barrister providing tax advice for clients of firms of solicitors. As a tax barrister Graham has principally focussed on the following taxes: income tax corporation tax capital gains tax VAT inheritance tax national insurance annual tax on enveloped dwellings stamp duty stamp duty land tax. TAX Non Contentious Advice to clients on the annual tax on enveloped dwellings; Advice to property investors and developers on appropriate structures; Corporate restructuring and reorganisations (including s.110 Insolvency Act reconstructions, direct and indirect demergers); Advice to overseas clients in respect of UK property acquisitions; Negotiation of a VAT special method for a firm of stockbrokers; Advice to clients in respect of capital allowances; Provision of advice to clients in respect of SDLT and VAT on property acquisitions. Consideration of Personal Portfolio Bonds and the GAAR; Advice in respect of SDLT, income tax, capital gains tax and VAT involving the development of residential property in to flats; Advice on changes to excluded property rules in respect of UK residential property; Advice on Statutory Residence Tests under FA 2013; Advice on SDLT and VAT in respect of a £200m property acquisition; Consideration of the gift with reservation of benefit rules on termination of an interest in possession under s.102ZA FA 1986; Advice on tax treatment of sale of house for residential development that included overage provisions; Advice to self-employed consultant on disguised remuneration legislation and third party loans including anti-avoidance provisions in Finance (No2) Act 2017; Advice in respect of SDLT, corporation tax, capital gains tax and VAT on corporate re-organisation and intra- group transfer; Consideration of the inheritance tax and capital gains tax rules regarding residential property and changes to excluded property in Finance (No2) Act 2017. Advice on DOTAS, POTAS, GAAR and the enabler’s legislation. Contentious Advice on the merits of an SDLT appeal to the First-tier Tribunal by a care home and internal review by HMRC; Negotiation of clients tax liabilities with various departments of HMRC including under codes of practice 8 (tax avoidance) and 9 (civil investigation of fraud); Advice on merits of an appeal to First-tier Tribunal and internal review by HMRC in respect of an assessment to 15% SDLT by a corporate investor. Subsequent cancellation by HMRC of the tax assessment following an internal review; Appeal to the First-tier Tribunal (Tax Chamber) in respect of corporation tax and VAT on undisclosed takings. The tax appeal stayed proceedings in the bankruptcy court and HMRC agreed to ADR; Consideration of the merits of a judicial review of the Upper Tribunal decision to refuse to hear an appeal from the First-tier Tribunal; Appeals against SDLT discovery assessments. LAND & PROPERTY Stamp duty land tax Provided opinions on various aspects of SDLT including MDR claims, pre-completion transactions and incorporations. PRIVATE CLIENT Pensions Advised on the UK taxation of Qualifying Non-UK Pension Schemes; Drafted pension contract and scheme rules for a QNUPS; Advised clients in respect of QROPS and QNUPS; Probate Advised on the basis upon which the executors are to distribute an estate when a charity is a beneficiary. Advised on the validity of an instrument of variation and the effects for IHT and CGT. Rectification of a deficient instrument of variation. Advised trustees in respect on IHT and the 10 year anniversary charge. Recommendation to seek non-statutory clearance from HMRC. Advised on the distribution of an estate under the intestacy rules involving a spouse taking a capital value for her life interest. Advised on a variation of an estate under s.142 IHTA 1984 and s.62 TCGA 1992 and whether two trusts are related settlements. Settlements Advised in respect of SDLT, IHT and CGT in respect of a disabled person’s trust and the purchase of a residential property by trustees. Drafted trust deed for the disabled person’s trust. Succession Advised clients on succession planning and inheritance tax. Wills Advice on drafting wills and tax planning. COMMERCIAL Insurance Provided an opinion in respect of a capital redemption contract; Drafted the terms and conditions of a capital redemption contract. Contracts Drafted a zero coupon bond for three individuals.
Isaac Jacob
Described by “The Lawyer” as one of the stars of the Chancery Commercial Bar, he has great experience in many fields and has appeared in nearly a hundred reported decisions. Between 1996 and 2002 he acted on behalf of over two hundred former BCCI employees in their disputes with the liquidators of BCCI and has been responsible for the case management of the actions under the generic title BCCI v Khan & Ali and several of the larger individual cases. Reported decisions in this complex litigation include (No 1) [1999] 2 AER 2005, (No 2) [1999] 4 AER 83 and C.A [2000] 3 AER 51 which went to the House of Lords and is reported as Bank of Credit and Commerce International SA (in liq) v Ali [2002] 1 AC 251, and at [2001] All ER (D) 21 (Nov) Ch D, [2002] All ER (D) 328 (Nov) CA and [2002] EWCA Civ 82, [2002] 3 All ER 750, [2002] ICR 1258, He has frequently appeared in very substantial litigation in the Caribbean and in Gibraltar, leading local lawyers. Other important cases in which he has led in the House of Lords include Grovit v Doctor [1997] 1 WLR 640 and Ruxley Electronics & Construction Ltd v Forsyth [1996] AC 344. He bore the brunt of all the civil litigation in which Asil Nadir, formerly of Polly Peck was involved and has acted in relation to Eagle Trust and Barlow Clowes. He has special expertise in trusts (see e.g. Neville v Wilson [1997] Ch 144 CA) and in partnership law and considerable expertise in the fields of Property, Insolvency, Intellectual Property and Company Law. He was counsel in Re Bird Precision Bellows [1984] Ch 419 and [1986] Ch 658 the seminal decision on the rights of minorities in quasi partnership companies and Casson Beckman v Papi [1991] BCC 68 which defined the position of insolvency practitioners in relation to their employers or partners He has advised on and drafted legislation for the Government of Gibraltar. He is available to take the most complex cases involving considerable documentation and very large sums of money. Recorder of the Crown Court, Assistant Parliamentary Boundary Commissioner, Former Chairman of ILEA Disciplinary Tribunal.
Martin Young
An experienced and versatile advocate and advisor with principle areas of practice in business and commercial litigation, landlord and tenant, housing, mortgage, professional liability, rating and council tax, insolvency, employment, consumer and consumer credit, fraud.
