Charles Bradley

Called: 2010

Charles Bradley

Charles practises in all areas of revenue law. He regularly appears as sole counsel in the tax tribunals, for both taxpayers and HMRC. He is qualified to accept public access instructions.

  • Career

    2016
    Appointed Junior Counsel to the Crown – “C” panel

    2011
    Tenant, Pump Court Tax Chambers

    2010-2011
    Pupillage, Pump Court Tax Chambers

    2010
    Called to the Bar, Lincoln’s Inn

  • Recent cases

    Cases since 2016 include:

     

    Court of Appeal: GDF Suez Teesside Ltd v HMRC (loan relationships); Blackwell v HMRC (CGT allowable expenditure); Fidex Ltd v HMRC (loan relationships).

     

    High Court: Knibbs & others v HMRC (carry-back claims); Chancery Client Partners Ltd & others v MRC 957 Ltd & others (rescission).

     

    Upper Tribunal: AN Checker Ltd v HMRC (VAT); HMRC v Tooth (discovery assessments); Trustees of the Morrison 2002 Maintenance Trust & others v HMRC (Ramsay principle); Boxmoor Construction Ltd v HMRC (VAT).

     

    First-tier Tribunal: Gadhavi & others v HMRC (taxability of compensation for mis-selling of financial products); Simplyhealth Group Ltd v HMRC (VAT); McCormack & others v HMRC (pensions); Allpay Ltd v HMRC (tribunal procedure); Online Tax Rebates Ltd v HMRC (money-laundering regulations); Sippchoice Ltd v HMRC (pensions); Landid Property Ltd & others v HMRC (EBTs); Rokit Ltd v HMRC (customs duties); OCO Ltd & another v HMRC (EBTs); O’Mara & another v HMRC (pensions).

  • Recent advisory work

    Advisory work tends to focus on private client and property tax. Recent advisory work includes advice on: domicile; ‘home loan’ schemes; trust taxation; administration of estates; ATED; the ‘transactions in UK land’ provisions; incorporation of property partnerships; re-organization of property trading/investment groups; SDLT multiple dwellings relief; SDLT sub-sale relief; DOTAS.

  • Publications

    ‘Compatibility of national taxation of dividends with Treaty freedoms’ [2013] EuLR 82-87

  • Memberships

    Revenue Bar Association

    London Common Law & Commercial Bar Association

  • Education

    2009-2010
    BVC, BPP Law School (very competent)
    Droop Scholar, Lincoln’s Inn

    2008-2009
    GDL, City University, London (commendation)
    Lord Brougham Scholar, Lincoln’s Inn

    2007-2008
    M Phil Classics, Sidney Sussex College, Cambridge

    2003-2006
    BA History, St. Catharine’s College, Cambridge (double first class)

Menu