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”

Harrow School

Oxford University (1966 MA Law)

Corporate Tax
Ranking: Star Individual

An iconic presence at the Tax Bar who is highly sought after for his expertise on both the contentious and the non-contentious sides. He acts for both the taxpayer and the Revenue. His advisory practice includes assisting with high-profile M&A transactions and reorganisations. He regularly handles Supreme Court and ECJ briefs. “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)

. . . He regularly handles Supreme Court and ECJ briefs and wins praise for his strong advocacy in these tough cases. “A great mind and an excellent advocate. He has the ability to make the complex simple.” “The original forefather of tax disputes at the Bar.” (2018)

Tax: Indirect Tax
Ranking: Star Individual

An excellent advocate whose indirect tax practice includes both complex advisory work and high-value litigation. He is frequently trusted with the most high-profile and substantial cases, and has represented clients before both the ECJ and the Supreme Court. He has impressive knowledge of the EU’s VAT regulations. “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)

An “excellent advocate” and highlight his “winning manner with the court.” He has expertise in all areas of indirect tax, and is experienced in both complex advisory work and high-value litigation. . . . “He is absolutely first class. One of the best silks for VAT work.” “His knowledge is near peerless and his experience is absolutely priceless.” (2018)

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)