
David’s practice covers a wide range of tax law areas and related fields:
- Personal tax
- Corporation tax
- VAT
- Public law (particularly tax related)
- Professional Negligence (particularly tax related)
David’s practice covers a wide range of tax law areas and related fields:
March 2019 – QC
September 2017 – Appointed Junior Counsel to the Crown – “A” panel
March 2013 – Appointed Junior Counsel to the Crown – “B” panel
March 2009 – Appointed Junior Counsel to the Crown – “C” panel
Called: 2004 (Lincoln’s Inn)
Personal Tax
David provides advice on a wide range of personal taxes, including in particular trust and partnership issues (including DIMF and carried interest). In addition to his advisory practice, David frequently appears in the tribunals and courts, his recent cases include:
Corporation Tax
A substantial portion of David’s practice relates to corporation tax, including areas such as the loan relationships regime, group relief, double tax relief, intangible fixed assets, tonnage tax and the taxation of insurance companies. Recent cases include:
VAT & Indirect Tax
David advises and litigates on VAT and other indirect tax issues on a frequent basis. Recent cases include:
Public law
David is frequently asked to advise both HMRC and taxpayers concerning the public law implications of actions by either HMRC or other public bodies. Significant recent cases include:
Professional Negligence
Professional negligence disputes, particularly tax-related, remain a significant part of David’s practice. David acts for both claimant and defendant clients (both professionals and financial institutions). Recently David has advised and acted on professional negligence claims in the following areas:
Revenue Bar Association
Chancery Bar Association
Professional Negligence Bar Association
Sep 1998 – Jun 2001: Gonville & Caius College, Cambridge BA Classics (1st)
Oct 2002 – Jun 2003: City University, Diploma in Law (Commendation). Awarded Lord Haldane Scholarship by Lincoln’s Inn
Oct 2003 – Jun 2004: Inns of Court School of Law, Bar Vocational Course
(Very Competent). Awarded Lord Denning Scholarship by Lincoln’s Inn
Corporate Tax
Ranking: Band 3
“A very smooth advocate who is excellent in every way.” “Extremely competent and great to work with.” (2021)
“A leader in his field, who is incredibly knowledgeable and excellent to work with.” “His advice and all-round approach are top-notch.” (2020)
“Very clever and a good advocate.” (2019)
Professional Negligence
Ranking: Band 4
“I would never hesitate to recommend him for complicated tax-related matters. He’s very efficient and hard-working, and incredibly dedicated.” “He has enormous tax expertise and for anything tax-related he is on speed dial. He is absolutely terrific and he has excellent judgement.” (2021)
“He’s extremely cool-headed and rational.” “A diligent, bright and client-friendly barrister whose sector knowledge is second to none.” (2020)
“He is extremely capable at handling tax-related professional negligence claims.” (2019)
Tax: Indirect Tax
Ranking: Band 3
“Very good, calm in court and particularly tenacious.” “He is excellent commercially and doesn’t hide from difficult points.” (2021)
“A very good advocate who is always well prepared and able to think quickly on his feet.” (2020)
“Very sharp and very practical.” (2019)
Tax: Private Client
Ranking: Band 2
“He is someone who is very thorough; he knows the case inside out and back to front and he is never caught out by unexpected surprises. He is a very good advocate.” (2021)
“Very detailed in his approach and good on technical points.” (2020)
Tax: Corporate
Ranking: 2019 Silk, Tier 1
‘Excellent advocate who is able to read the court well, technically excellent and great tactically, too.’ (2021)
‘He provides clear, accurate and timely advice and is an excellent courtroom advocate.’ (2020)
‘He has an exceptional degree of technical ability.’ (2019)
Tax: VAT
Ranking: 2019 Silk, Tier 1
‘Excellent advocate who is able to read the court well, technically excellent and great tactically, too.’ (2021)
‘He provides clear, accurate and timely advice and is an excellent courtroom advocate.’ (2020)
‘Benefits from his experience in financial institutions.’ (2019)
Tax- Private Client: Personal Tax
Ranking: 2019 Silk, Tier 1
‘Absolutely brilliant mind, incisive, decisive, superb recall of case law, and he really impresses in consultations.’ (2021)
‘An exceptionally clear and user-friendly barrister, with a very practical approach.’ (2020)
‘He is clear, calm and very thorough.’ (2019)
Professional Negligence
Ranking: 2019 Silk, Tier 1
‘He is truly excellent.’ (2021)
‘Very technical and precise.’ (2020)
‘Has an ability to get a firm grasp on the detail at all times.’ (2019)
Tax: Private Client
Ranking: Band 2
David Yates QC one instructing solicitor comments: “He is a great guy. He is someone who is very thorough – he knows the case inside out and back to front and he is never caught out by unexpected surprises. He is a very good advocate.” Another source comments: “It’s nice to be in court against someone like David. He is very clear and concise.” (2020)
David Yates QC took silk in 2019. A solicitor says Yates’s strengths are his “exceptional knowledge and strong recall of case law and statute,” reports that he is “always very well prepared for conferences,” is “very quick-thinking and impressive on his feet,” and that “you never have any doubt about the correctness of his instincts.” “His real skill is preparation,” says a fellow barrister, adding: “He knows every document backwards – he will know the exact line that you wish your client hadn’t written and he will centre on it.” (2019)