David Ewart QC

Called 1987 (Gray’s Inn)

Treasury A Panel (1999 – 2005)

First Chancery Revenue Junior (2000 – 2006)

QC (2006)

• Coca Cola Enterprises (Payne) v HMRC [2018] SFTD 307 (FTT);
• Knibbs v HMRC [2018] STC 650 (ChD);
• R (Aozora Investment Ltd) v HMRC [2018] STC 11 (AdminCt);
• Barclays Wealth Trustees v HMRC [2017] STC 2465 (CA);
• English Bridge Union v HMRC [2017] STC 2317 (CJEU);
• R (De Silva) v HMRC [2017] STC 2483 (SC);
• Test Claimants in FII GLO v HMRC [2017] STC;
• Chappell v HMRC [2016] STC 1980 (CA);
• Island Contract Management v HMRC [2016] STC 715 (UT);
• Prudential Assurance Co. Ltd. V HMRC [2016] STC 1798 (CA);
• Anson v HMRC [2015] STC 1777 (SC);
• European Commission v UK [2015] STC 1055 (CJEU);
• Fisher v HMRC [2014] SFTD 1341 (FTT);
• Lloyds TSB Equipment Leasing v HMRC [2014] STC 2770 (CA);
• Test Claimants in FII GLO v HMRC [2014] STC 638 (CJEU);
• HMRC v Marks & Spencer [2013] STC 1262 (SC);
• MJP Media Service Ltd v HMRC [2013] STC 2218 (CA);
• Test Claimants in FII GLO v HMRC [2012] STC 1362 (SC);
• Bayfine UK v HMRC [2011] STC 717 (CA);
• Reed Employment Plc v HMRC [2011] STC 695 (UT/FTT);
• Test Claimants in Thin Cap GLO v HMRC [2011] STC 738 (CA);
• Astall v HMRC [2010] STC 137 (CA);
• Legal & General Assurance v HMRC [2010] STC 2471 (UT);
• Sun Life Assurance Co v HMRC [2010] STC 1173 (CA);
• Test Claimaints in FII GLO v HMRC [2010] 1251 (CA);
• Limitgood v HMRC [2009] STC 980 (CA);
• Test Claimants in FII GLO v HMRC [2009] STC 254 (ChD);
• Vodafone 2 v HMRC [2009] STC 1480 (CA);
• Boake Allen v IRC [2007] STC 1265 (HL);
• Test Claimants in Class IV of the ACT Litigation v IRC [2007] STC 404 (ECJ);
• Test Claimants in FII Group Litigation v IRC [2007] STC 326 (ECJ);
• Test Claimants in Thin Cap Group Litigation v IRC [2007] STC 901 (ECJ);
• UBS AG v HMRC [2007] STC 588 (CA);
• Cadbury Schweppes v IRC [2006] STC 1908 (ECJ);
• Marks & Spencer v Halsey [2006] STC 237 (ECJ);
• Pirelli Cable Holdings v IRC [2006] STC 548 (HL);
• Autologic v IRC [2005] STC 1357 (HL);
• Barclays Mercantile v Mawson [2005] STC 1 (HL);
• Dr Beynon v CCE [2005] STC 55 (HL);
• IRC v Scottish Provident [2005] STC 15 (HL);
• MacDonald v Dextra Accessories [2005] STC 1111 (HL)

Revenue Bar Association

London Common Law & Commercial Bar Association

Chancery Bar Association

Trinity College, Oxford (1986 BA Hons)

Corporate Tax
Ranking: Band 1

Handles some of HMRC’s most important test cases, and also regularly represents the Revenue in group litigations. He further acts for taxpayers on significant matters in an advisory capacity and in court. Clients include accountants and multinational corporations. Ewart has undertaken an interesting selection of matters including those concerning film finance schemes, double tax treaties and corporate restructurings. “Hugely knowledgeable and able to deal with complex issues simply and persuasively.”  (2020)

“Incisive, efficient and user-friendly.” “His advice is clear, unequivocal and extremely helpful.” (2019)

. . . “Responsive and reliable. He has a knack for expressing difficult concepts simply, precisely and persuasively.” “He provides clear, practical advice.” (2018)

Tax: Private Client
Ranking: Band 2

Regarded for his work in both contentious and non-contentious matters, he is instructed by both taxpayers and the Revenue. He is sought after for inheritance tax work and other highly complex issues. “Enormously helpful and turns things around at great speed.” “He has the ability to get to the nub of the issue even when the case is extremely complicated. David gives practical advice that the client understands.” (2020)

“He’s a compelling advocate. He’s always in court, I do wonder how he has the time to prepare so well – whatever his secret is, it works.” (2019)

. . . “He’s very clever and technically impressive.” “Extremely practical, highly intelligent and very talented.” (2018)

Tax: VAT
Ranking: Leading Silk, Tier 2

‘Huge technical ability. Very quick to get at the issue.’ (2021)

‘Incredibly broad practice and possesses in-depth experience on most tax issues; huge technical ability.’ (2020)

‘He possesses an incredibly analytical mind.’ (2019)

Tax: Corporate
Ranking: Leading Silk, Tier 2

‘Huge technical ability. Very quick to get at the issue.’ (2021)

‘Incredibly broad practice and possesses in-depth experience on most tax issues; huge technical ability.’ (2020)

‘Very intelligent and suited to litigation.’ (2019)

Private Client: Personal Tax
Ranking: Leading Silk, Tier 1

‘Very quick to get at the issue.’ (2021)

‘Has a practical and logical approach to solving problems.’ (2020)

‘His technical expertise is second to none.’ (2019)

Tax: Private Client

Ranking: Band 2

David Ewart QC acts for both HMRC and high net worth clients on tax matters including IHT planning. One fellow barrister notes: “He is a very experienced litigator, I would go to him for court work; in court, he is formidable.” Another industry source describes him as “a very able barrister,” continuing: “He is very thorough and he will put points in a low-key way, so they creep up on you. The effectiveness of his advocacy is very understated.” (2020)

David Ewart QC acts for the Revenue on tax cases and for high net worth individuals in IHT planning. An instructing solicitor says Ewart “has the ability to get to the nub of the issue even when it is very complicated, and he gives practical advice the client understands at the end of it. He’s also relatively easy to engage with – which is one of the reasons you want to instruct someone.” Fellow counsel say he is “a scary advocate to be against  – he doesn’t let things go, he is very tenacious.” (2019)