A large amount of members’ advisory, planning and litigation work relates to issues outside the UK.
Some of the recent areas on which members have worked are:
- Interpretation and application of the relevant jurisdiction’s tax legislation, whether for direct or indirect tax
- Customs and Excise Duties / International Trade issues such as charges to import duties and export duties; classification, origin and customs value; customs procedures and reliefs; prohibitions and restrictions on importation and exportation including sanctions and export control
- Issues of place of supply for VAT
- Double-tax treaties
- EU law post-Brexit
- International and EC Tax including the EC Treaty on the availability of foreign tax credits, the utilisation of offshore losses and the taxation of foreign income, such as dividends and intellectual property
- Issues relating to residence and domicile
- Taxation of trusts
- Sanctions including financial sanctions, trade sanctions, sanctions and offshore structures, sanctions and tax, challenges to sanctions
Members’ work covers a wide variety of jurisdictions including:
- Bahamas
- British Virgin Islands
- Cayman Islands
- Falkland Islands
- Guernsey
- Hong Kong
- Isle of Man
- Jersey
- Kenya
- Mauritius
- Singapore
- South Africa
Our clerks will be able to suggest barristers with relevant expertise, and details of individual barristers’ recent matters can be found on their profiles.
