+44 (0)20 7414 8080 clerks@pumptax.com

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)

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).

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