David Milne QC

Qualified as Chartered Accountant (now part of Ernst & Young) (1969 ACA; 1974 FCA)

Called 1970, Lincoln’s Inn

QC 1987

Assistant Recorder 1989

Recorder 1994-2006

Westmorland Investments v MacNiven (House of Lords); Marks & Spencer v Customs & Excise (1) (ECJ); CCE v Mirror Group (ECJ); Sinclair Collis v CCE (House of Lords & ECJ); R v Dimsey & R v Allen (House of Lords); Church Schools Foundation v Customs & Excise (Court of Appeal); Vela Fishing v CIR (NZ) (Privy Council); Edgewater Motel Ltd v CIR (NZ) (Privy Council); BMW (ACT Class IV GLO) v Inland Revenue (ECJ); Peterson v CIR (NZ) (Privy Council); Telewest Communications v CCE (Court of Appeal); Mars UK Ltd v Small (House of Lords); British Telecommunications Plc v HMRC (Court of Appeal); Church of England Children's Society v HMRC (High Court); HMRC v Fenwood Developments (High Court); InHealth Group v HMRC (VAT Tribunal); HMRC v Mayflower Theatre (Court of Appeal); Newcastle United v HMRC (High Court); Healthcare Leasing Ltd v HMRC (VAT Tribunal); Sunlife Assurance Company of Canada v HMRC (Special Commissioners); Healthcare at Home v HMRC (VAT Tribunal); Marks & Spencer Plc v HMRC (2) (ECJ); Weight Watchers Ltd v HMRC (Court of Appeal); EB Central Services Ltd v HMRC (Court of Appeal); Spearmint Rhino v HMRC (High Court); Newnham College, Cambridge v HMRC (House of Lords); Brunel Motor Company Ltd v HMRC & Ford (Court of Appeal); Hill Samuel v HMRC (Special Commissioners); TNT v HMRC & Royal Mail (ECJ).

VAT Practitioners' Group

Revenue Bar Association

London Common Law & Commercial Bar Association

Honoury Fellow of Institute of Taxation (2009)

Editorial board: "The Tax Journal"

Harrow School

Oxford University (1966 MA Law)  

Tax: Corporate and VAT

Rankings: Corporate Tax: Leading Silk, 1st tier; VAT: Leading Silk, 1st tier

Leading VAT silk David Milne QC is 'approachable, avuncular and a very safe pair of hands' and has 'an unerring knack of knowing when and how far to push arguments to maximise the prospect of success' (2010)

Corporate Tax

Ranking: Leading Silks; Star Individual

David Milne QC advises and represents major law firms, accountants and multinationals, regularly appearing in the ECJ and House of Lords in the most complex and high-value disputes. A "first-class advocate," he has "an unerring knack in the courtroom of knowing when and how far to push a particular argument to maximise the prospects of success." Milne represented Robert Gaines-Cooper in his judicial review action against HMRC, a case which is highly significant for all those wanting to be treated as non-resident for tax purposes while still spending part of the year in the UK (2010)

Tax: Indirect Tax

Ranking: Leading Silks; Star Individual

VAT expert David Milne QC is a first-class adviser and litigator, known for his "smooth, subtle and unflappable" demeanour in court. His depth of knowledge and persuasive charm is in high demand, and he has appeared in many of the most important reported VAT cases. Opponents note his "remarkable rapport with the court," describing him as "someone you don't want to see on the other side" (2010)