Ashurst fields a 'very knowledgeable' team adept in direct and indirect tax disputes, active for a diverse client roster which includes financial institutions, major funds, and premium corporates. The department is equipped to handle complex international disputes, including transfer pricing and state aid issues. Nicholas Gardner leads the team, and has experience handling tax disputes before all levels of the UK courts. Paul Miller specialises in the financial services industry, and has experience in disputes relating to unallowable purpose. Sara Mardell has strength in indirect tax, and a growing practice advising on judicial review claims.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Ashurst have a really great tax team - they are all very knowledgeable with enormous amounts of experience and great client service.’

  • ‘Sara Mardell is extremely bright and a joy to work with. Nicolas Gardner has a wealth of experience.’

  • ‘Very knowledgeable regarding tax litigation and legislation. Good client service - fast response and clear communication.’

  • ‘Unsurpassed expertise in tax litigation and tribunal procedure. Couple this with in depth legal knowledge and analysis, and incredible attention to detail. Without doubt one of the best in their field.’

  • ‘Nick Gardner and Sara Mardell, both partners in the Ashurst tax team, are two of the most talented tax litigators I work with. They have a “feel” for tax litigation. They will always go the extra mile to make sure the case is researched as thoroughly as possible.’

  • ‘The litigation team is excellent - highly knowledgeable about the substantive tax issues and highly experienced in litigation strategy.’

  • ‘Sara Mardell is are particularly excellent - clever, commercial, collaborative and responsive.’

  • ‘Very knowledgeable and very easy to work with.’

Key clients

  • Imperial Brands PLC
  • Odfjell Drilling (UK) Limited (ODUK)
  • Hastings Insurance Services Limited
  • Roadchef

Work highlights

  • Acting for Imperial Brands PLC on its appeal to the CJEU for the annulment of the EC Decision that the UK CFC rules were unlawful state aid
  • Acting for Odfjell Drilling on its appeal to the First-Tier Tribunal against an assessment to employer's NICs in relation to workers on oil rigs
  • Acting for Roadchef in relation to the resolution of a PAYE and NICs assessments by way of tripartite mediation proceedings and subsequent settlement agreement

Practice head

The lawyer(s) leading their teams.

Nicholas Gardner

Other key lawyers

Sara Mardell, Paul Miller