Julian Ghosh QC

Visiting Professor at the International Tax Centre, University of Leiden

Called (1993), Lincoln’s Inn

Called to the Scottish Bar (1999)

QC (2006)

QC (Scotland) (2010)

Judge of the First-Tier and Deputy Judge of the Upper-Tier Tax Tribunals

Sometime Lector, Trinity College, Cambridge and Visiting Fellow, Fitzwilliam College, Cambridge

Mellham Limited v Burton (House of Lords); Morton Hotels Limited v HMRC (VAT Tribunal); HMRC v Morris Young (Perth) Limited (VAT Tribunal); Boporan & Boporan v HMRC (High Court); Quarrier Homes v HMRC (VAT Tribunal); HMRC v Isle of Wight Council & Ors (ECJ Grand Chamber & High Court); Jeanfield Swifts FC v HMRC (VAT Tribunal); McInroy & Wood HMRC (VAT Tribunal); Gray’s Timber Products Ltd v HMRC (Court of Session); Kellogg Brown & Root Holdings v HMRC (Special Commissioners); HBOS Plc v HMRC (Court of Session), Barclays Bank Plc v HMRC (VAT Tribunal); The Raj Restaurant v HMRC (Court of Session); RBS Deutschland v HMRC (Court of Session – referred to ECJ); The Late Fourth Earl of Balfour v HMRC (Special Commissioners); David Adams v HMRC (Special Commissioners); Trustees of the 6th Marquess of Bute Residue Fund v HMRC (Court of Session); Michael Klincke v HMRC (First-Tier Tribunal); Prudential Plc v HMRC (Court of Appeal); DCM Optical Holdings Ltd v HMRC (First-Tier Tribunal); Scottish Equitable Plc v HMRC (Court of Session); JD Wetherspoon v HMRC (First-Tier Tribunal)

Author (with I L Johnson & Paul Miller) The Taxation of Loan Relationships and Derivatives

Taxation of Corporate Debt & Derivatives, (Butterworths)

Author of Principles of the Internal Market and Direct Taxation (2007, Key Haven)  

Revenue Bar Association

Chancery Bar Association

VAT Practitioners Group

London Common Law & Commercial Bar Association

Bar European Group  

Harris Academy, Dundee

University of Edinburgh

St Edmund Hall, Oxford

Tax: Corporate and VAT

Rankings: Corporate Tax: Leading Silk (2010)

Julian Ghosh QC is 'decisive and confident' (2009) and receives 'high praise' (2010)

Private Client: Personal Tax

Ranking: Leading Silk (2010)

'strong private client practice' (2009)

Corporate Tax

Ranking: Leading Silks; Band 2

Julian Ghosh QC is "technically strong and has good judgement." He advises on all aspects of corporate tax but is singled out for his knowledge of derivatives, loan relationships and EU law. Clients find him "very commercial and unstuffy," commenting that he is "always available and attentive" (2010)

Tax: Private Client

Ranking: Leading Silks; Band 2

Julian Ghosh QC advises on all aspects of personal tax. His largely international private client practice is reflective of his notable expertise in European tax law (2010)

Tax: Indirect Tax

Ranking: Leading Silks; Band 3

"Technically strong and with good judgement," Julian Ghosh QC brings "a confident approach" to his broad practice, which includes indirect tax work mainly for HMRC. Advising on EU tax issues and their interaction with UK tax regimes is a particular strength (2010)