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.


Called 1969, Middle Temple

Pump Court Tax Chambers 1969 to date

QC 1985

Formerly recorder Western Circuit

Recent cases

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)


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


Revenue Bar Association


London Common Law & Commercial Bar Association


Clifton College

Corpus Christi College, Oxford

The Chambers Guide says...

Corporate Tax
Ranking: Leading Silks

Best 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.  “Exceptionally intelligent and reassuringly confident advice” (2017)

A well-established silk with extensive experience across the full range of tax law, who is noted for his particular experience handling Employee Benefit Trusts. “Wonderful with clients and someone who delivers the most difficult of messages really smoothly. There’s a real sense of tax history and policy in the advice he provides” (2016)

Adept at advising and representing clients in corporate tax matters relating to employee benefit trusts. He is also an authority on corporate reorganisations and UK property issues involving offshore elements. “He is authoritative on his feet and very clear, composed and unruffled. He is easy to follow and understand” (2015)

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)


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