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.
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Career
2016
Appointed Junior Counsel to the Crown – “C” panel2011
Tenant, Pump Court Tax Chambers2010-2011
Pupillage, Pump Court Tax Chambers2010
Called to the Bar, Lincoln’s Inn -
Recent cases
Cases since 2016 include:
Court of Appeal: Trustees of the Morrison 2002 Maintenance Trust & others v HMRC (Ramsay principle); 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: HMRC v Smith & Nephew Overseas Ltd & others (loan relationships); AN Checker Ltd v HMRC (VAT); HMRC v Tooth (discovery assessments); Boxmoor Construction Ltd v HMRC (VAT).
First-tier Tribunal: May & another v HMRC (capital allowances); 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).
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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.
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Publications
‘Compatibility of national taxation of dividends with Treaty freedoms’ [2013] EuLR 82-87
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Memberships
- Revenue Bar Association
- London Common Law & Commercial Bar Association
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Education
2009-2010
BVC, BPP Law School (very competent)
Droop Scholar, Lincoln’s Inn2008-2009
GDL, City University, London (commendation)
Lord Brougham Scholar, Lincoln’s Inn2007-2008
M Phil Classics, Sidney Sussex College, Cambridge2003-2006
BA History, St. Catharine’s College, Cambridge (double first class)