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

    Appointed Junior Counsel to the Crown – “B” panel

    Appointed Junior Counsel to the Crown – “C” panel

    Tenant, Pump Court Tax Chambers

    Pupillage, Pump Court Tax Chambers

    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).

  • 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

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

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

    M Phil Classics, Sidney Sussex College, Cambridge

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