Andrew Thornhill QC has extensive experience across the full range of tax law, with special emphasis on employee benefit trusts, employee remuneration, share schemes, inheritance tax/capital gains tax planning and litigation.
-
Career
Called 1969, Middle Temple
Pump Court Tax Chambers 1969 to date
QC 1985
Formerly recorder Western Circuit
-
Recent cases
John Mander Pension Trustees Limited v HMRC (Supreme Court)
RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Supreme Court)
Clavis Liberty Fund 1 LP v HMRC (First-tier Tribunal)
Scotts Atlantic v HMRC (Upper Tribunal)
Laird v CIR (House of Lords)
Eversden v CIR (Court of Appeal)
Dextra Accessories v MacDonald (Court of Appeal)
Optos (Special Commissioners)
-
Publications
Potter & Monroe’s Tax Planning with Precedents 4th – 7th Editions
Passing Down the Family Business/the Family Farm
Contributor to Gore-Brown on Companies and Kerr on Receivers
-
Memberships
Revenue Bar Association
S.T.E.P.
London Common Law & Commercial Bar Association
-
Education
Clifton College
Corpus Christi College, Oxford
-
The Chambers Guide says...
Corporate Tax
Ranking: Band 3Best known for his particular expertise in employee benefit trusts and disguised remuneration matters. He also advises on corporate reorganisations and the use of offshore structures to hold UK property assets. He has additional knowledge relating to family businesses.
“His technical knowledge and breadth of experience is matched only by his commercial awareness.” “Very user-friendly. He’s got a very in-depth knowledge of his subject and is very creative.” (2019). . . “Extremely clever. He has a huge knowledge of tax and is very quick at grasping issues and coming up with commercial suggestions for resolving issues.” “He has an incredible depth of knowledge.” (2018)
. . . “Exceptionally intelligent and reassuringly confident advice” (2017)
-
The Legal 500 says...
Tax: Corporate and VAT
Ranking: Corporate Tax: Leading Silk (2015)‘Hugely creative and fearless, a real lateral thinker’ (2015)
‘An excellent advocate with an in-depth understanding of the subject matter’ (2014)
Private Client: Personal Tax
Ranking: Leading Silk (2015)‘Immensely charismatic’ (2015)
‘Without doubt one of the most learned and experienced tax counsel in the UK’ (2014)
- Related news