John Tallon qualified as a Chartered Accountant in 1970 and has been a Member of Chambers since 1976, taking Silk in 2000.
John advises on all forms of revenue law. His accountancy background provides a very good base for particular areas of expertise encompassing, inter alia, owner-managed businesses and tax investigation work. He advises both taxpayers and HMRC and is qualified to accept Public Access instructions.
An accomplished lecturer, John has the ability to communicate the effects of complex legislation, and tax-effective solutions to particular problems, to lay clients in an understandable and user-friendly manner. John has appeared for both taxpayers and HMRC in the First-Tier Tribunal (previously the Special Commissioners) and for taxpayers in the High Court.
Areas of practice
Inheritance Tax
John advises on most aspects of IHT but as counsel in one of the leading cases on Business Property Relief (Farmer vs IRC), he has built up a leading reputation in that particular area.
Investigations
John has worked with many specialist accountants in the field and has considerable experience of the manner in which to deal with and settle inquiries and to achieve the best outcome for clients.
Income Tax/Capital Gains Tax/Corporation Tax
Considerable expertise in steering clients, especially owner-managed businesses, through a range of taxation issues including reconstructions, trade sales and earn-outs. He has also advised many clients on issues such as employemnt status, IR35 and the Managed Service Company legislation.
VAT
John advises on VAT and, on the litigious side, has acted for HMRC in MTIC cases.
Career
Chartered Accountant (1970)
Called 1975 (Middle Temple)
QC (2000)
Significant Cases
Robertson v Scott Bader & Co Limited (Court of Appeal - wholly & exclusively rule)
Batey v Wakefield (Court of Appeal - principle private residence relief)
Reynard & Others v IRC (associated operations for inheritance tax)
Farmer & Others v IRC (business property relief)
Grimm v Newman (Court of Appeal - scope of Schedule E remittance rules for non-domiciles)
Publications
Editorial Board: Taxation magazine
Memberships
Revenue Bar Association
London Common Law & Commercial Bar Association
Chancery Bar Association
Education
Rugby School
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