Barbara Belgrano
"Barbara is technically excellent and a fantastic speaker who displays great attention to detail."
Chambers & Partners
- Call: 2011
Overview
Barbara practises in all areas of revenue law. Barbara is qualified to accept Public Access instructions.
A copy of Barbara's privacy notice can be found here.
Recent cases
- Prudential Assurance Co Ltd v Revenue and Customs Commissioners (Supreme Court) – corporation tax; EU law; restitution.
- RFC 2012 Plc (In Liquidation) (formerly Rangers Football Club Plc) v Advocate General for Scotland (Supreme Court) – diversion of earnings; employee benefit trusts; PAYE; national insurance contributions.
- Iveco Ltd v Revenue and Customs Commissioners (Court of Appeal) – VAT; direct effect; EU law; reduction of taxable amount.
- London Clubs Management Ltd v Revenue and Customs Commissioners (Court of Appeal) – gaming duty; non-negotiable chips/free bet vouchers.
- Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners (Court of Appeal) – corporation tax; EU law; restitution.
- Revenue and Customs Commissioners v University of Cambridge (Court of Appeal) – VAT; recovery of input tax.
- R. (on the application of Aozora GMAC Investment Ltd) v Revenue and Customs Commissioners (High Court) – judicial review; legitimate expectation; double tax treaties.
- R. (on the application of Prudential Assurance Co Ltd) v Revenue and Customs Commissioners) (High Court) – judicial review; legitimate expectation; double tax relief.
- Six Continents Ltd v Inland Revenue Commissioners (High Court) – corporation tax; dividends; EU law.
- X-Wind Power Ltd v Revenue and Customs Commissioners (Upper Tribunal) – seed enterprise investment scheme; compliance statement; rectification.
- Burnikell v Revenue and Customs Commissioners (First-tier Tribunal) – disclosure and inspection of documents.
- Fisher v Revenue and Customs Commissioners (First-tier Tribunal/CJEU) – Transfer of assets abroad; EU law; status of Gibraltar.
- Hastings Insurance Services Ltd v Revenue and Customs Commissioners (First-tier Tribunal) – place of supply; business establishment; fixed establishment.
- Stagecoach Group Plc v Revenue and Customs Commissioners (First-tier Tribunal) – corporation tax; loan relationships; arbitrage.
Directory quotes
The Chambers Guide
Tax: Corporate Tax
Ranking: Band 2
“Knowledgeable on incredibly complex matters.” “She has a very analytical approach, and is responsive and a pleasure to work with.” (2022)
“Absolutely terrific” and “really thorough in her research.” (2021)
“Extremely clever and someone who masters complex transactions and legal issues quickly and efficiently.” “She’s an exceptionally strong junior.” (2020)
Tax: Indirect Tax
Ranking: Band 3
“Bright, diligent and good on the evidence.” “She is technically excellent and a fantastic speaker who displays great attention to detail.” (2022)
“Incredibly into the detail, she makes good, technically substantive points.” “Always gets to the heart of a matter and has deep insight into the case.” (2021)
The Legal 500
Tax: VAT
Ranking: Leading Junior, Tier 3
‘An exceptionally bright and able junior. She has huge technical ability, a terrific eye for detail, drafts with precision and is exceptionally diligent and focused. She is everything that one would wish to see in a junior barrister.’ (2021)
Chambers High Net Worth
Tax: Private Client
Ranking: Leading Junior, Band 2
- “Barbara Belgrano is so impressive and has been a helpful and inspiring leader on the matters on which I have worked with her; she is formidably intelligent as well as being friendly and thoughtful.”
- “Barbara Belgrano is formidably intelligent, eloquent and excellent at formulating and communicating arguments. She has been an inspiring and thoughtful leader.”
- “Barbara Belgrano has strong technical knowledge and is very responsive.”
- “Barbara is modest but quietly brilliant; she gets a problem and wrestles with it until she finds the answer. She is very clever, has a good client manner, can lower tension levels and a great writer.”
Professional memberships
Revenue Bar Association
Previous Experience
- FRU representative (Social Security) (2011)
- Stage atypique, European Commission DG TAXUD (Brussels) (July 2011) Internship
- Camilleri Preziosi (Malta) (August 2010)
Languages
Italian (bilingual).
French (fluent, including technical legal French)
Career & education
Career
2011
Called to the Bar (Middle Temple)
2011/12
Pupillage, Pump Court Tax Chambers
2012
Tenant, Pump Court Tax Chambers
2015
Appointed Junior Counsel to the Crown – “C” panel
2021
Appointed Junior Counsel to the Crown – “B” panel
Education
2010-2011
- Kaplan Law School: BPTC (very competent)
- Chrystal Macmillan Prize, Middle Temple.
- Pump Court Tax Chambers Scholarship, Middle Temple.
2006-2010
- University of Cambridge, Downing College:
- BA in English and French Law (Double Maîtrise)(First Class Honours).
- University of Paris 2 Panthéon-Assas: Maîtrise en Droit:
- Master en Droit mention droits français et anglais (First Class Honours).
- James William Squire Scholarship Cambridge).
- Buchanan Prize winner for First Class results (Downing College, Cambridge).
- Scholar of Downing College (Cambridge).
- Buchanan Prize winner (Downing College, Cambridge).
Related judgments
- Commissioners for His Majesty’s Revenue and Customs (Respondent) -v- Fisher and another21 November 2023
- FII GLO v HMRC; (SC)23 July 2021
- London Clubs Management Ltd V HMRC; (SC)27 November 2020
- Test Claimants in the Franked Investment Income Group Litigation v HMRC; SC20 November 2020
- Cape & Wiseman v HMRC; (FTT)23 March 2020
- FTT Decision: Ciaran Dunne v HMRC12 February 2019
- Court of Appeal Decision: HMRC v London Clubs Management Limited9 October 2018
- Supreme Court hands down Judgment in Prudential Assurance Group Ltd v HMRC25 July 2018
- UT Decision: X-Wind Power Limited v HMRC27 July 2017
- Supreme Court Judgment in "Rangers" tax case5 July 2017
- The Court of Appeal hands down Judgment on The test claimants in the Franked Investment Income Group litigation v HMRC and Evonik Degussa UK Holdings Limited & Ors v HMRC24 November 2016
- Chancery Division hands down Judgment on Six Continents Limited & Ors v HMRC5 October 2016
- The Court of Appeal hands down Judgment on The Prudential Assurance Company Limited v HMRC20 April 2016
- FTT Decision: Stagecoach Group PLC & Stagecoach Holdings Limited v HMRC26 February 2016
- Chancery Division hands down Judgment on Six Continents Limited & Ors v HMRC2 February 2016
- UT Decision: HMRC v University of Cambridge11 June 2015
- UT Decision: Spritebeam, Prowting & HMRC v HMRC & Versteegh25 February 2015
- FTT Decision: Open Heavens Media Ltd v HMRC28 January 2015
- Chancery Division hands down Judgment in FII v HMRC18 December 2014
- FTT Decision: London Clubs v HMRC27 November 2014
- FTT Decision: Kelly v HMRC10 November 2014
- Court of Appeal hands down Judgment in Vocalspruce v HMRC30 October 2014
- FTT Decision: Tiga Aero Services Ltd & Ors v HMRC22 September 2014
- Court of Appeal hands down Judgment in Barnes v HMRC30 January 2014
- FTT Decision: Iveco Ltd v HMRC6 December 2013
- Chancery Division hands down Judgment in Prudential v HMRC24 October 2013
- FTT Decision: Vocalspruce Ltd v HMRC19 June 2013
Related resources
- Pump Court Tax Chambers obtains excellent results in Chambers HNW 202422 July 2024
- PCTC authors new Tax Litigation Handbook5 July 2024
- Pump Court Tax Chambers shortlisted for The Legal 500 Awards8 July 2022
- Barbara Belgrano awarded “Tax Junior of the Year”19 November 2021
- PCTC nominated at Chambers UK Bar Awards 20211 September 2021
- Multiple Government Legal Department Panel Promotions11 August 2021
- Tax Journal – HMRC’s refreshed LSS: no “soft” option16 November 2012