David Milne QC

Qualified as Chartered Accountant with Whinney Murray (now part of Ernst & Young) (1969 ACA; 1974 FCA)

Called 1970, Lincoln’s Inn

QC 1987

Assistant Recorder 1989

Recorder 1994-2006

Westmorland Investments v MacNiven (House of Lords); Marks & Spencer v Customs & Excise (1) (ECJ); CCE v Mirror Group (ECJ); Sinclair Collis v CCE (House of Lords & ECJ); R v Dimsey & R v Allen (House of Lords); Vela Fishing v CIR (NZ) (Privy Council); Edgewater Motel Ltd v CIR (NZ) (Privy Council); BMW (ACT Class IV GLO) v Inland Revenue (ECJ); Peterson v CIR (NZ) (Privy Council); Telewest Communications v CCE (Court of Appeal); Mars UK Ltd v Small (House of Lords); HMRC v Mayflower Theatre (Court of Appeal); Newcastle United v HMRC (High Court); Marks & Spencer Plc v HMRC (2) (ECJ); Weight Watchers Ltd v HMRC (Court of Appeal); Spearmint Rhino v HMRC (High Court); Newnham College, Cambridge v HMRC (House of Lords); Brunel Motor Company Ltd v HMRC & Ford (Court of Appeal); TNT v HMRC & Royal Mail (ECJ); Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Limited (Privy Council); British Film Institute v HMRC (Upper Tribunal and ECJ); Greene King v HMRC (Court of Appeal); HMRC v Philips Electronics (ECJ); Wildfowl & Wetlands Trust v HMRC (FTT); HMRC v Loyalty Management/Aimia Coalition (ECJ & Supreme Court); Kumon Educational UK Ltd v HMRC (FTT); HMRC v Med/Secret Hotels (Supreme Court); HMRC v Marks & Spencer (3) (Supreme Court); GDF Suez v HMRC (Upper Tribunal), Paypoint v HMRC (FTT); Irish Banks v HMRC (FTT)

Chancery Bar Association

VAT Practitioners’ Group

Revenue Bar Association

London Common Law & Commercial Bar Association

Honorary Fellow of Institute of Taxation (2009)

Editorial board: “The Tax Journal”

Oxford University (1966 MA Law)

Corporate Tax
Ranking: Star Individual

“A very smooth and effective advocate.” “He is one of the most collaborative and easygoing barristers you could have a dialogue with.” (2021)

“Incredibly good and incredibly bright.” “He’s a very, very experienced tax QC and a very strong advocate who knows the technical tax issues inside out.” (2020)

“He provides great confidence to clients and has an impressive track record.” “A great mind and an excellent advocate. He has the ability to make the complex simple.” (2019)

Tax: Indirect Tax
Ranking: Star Individual

“He has considerable experience and offers incisive advice on intricate tax matters.” (2021)

“Provides excellent, top-quality advice.” “He has great insight and knowledge and is really effective.” (2020)

“A trusted pair of hands.” “The doyen of the tax world.” (2019)

Tax: VAT
Ranking: Leading Silk, Tier 1

‘He is an outstanding advocate and extremely clear and client focused in his advice work. His opinions are always hugely insightful.’ (2021)

‘Very good rapport with judges particularly at the higher levels.’ (2020)

‘Thorough, hardworking and a good team player.’ (2019)

Tax: Corporate
Ranking: Leading Silk, Tier 1

‘He is an outstanding advocate and extremely clear and client focused in his advice work. His opinions are always hugely insightful.’ (2021)

‘Very good rapport with judges particularly at the higher levels.’ (2020)

‘Excellent rapport with judges.’ (2019)