Elizabeth Wilson QC

"Thorough and meticulous, Elizabeth is good at finding solutions to complex matters."

Chambers & Partners
  • Call: 1995
  • Silk: 2021

Overview

Elizabeth Wilson practises in all areas of revenue law with particular emphasis on personal and corporate tax. Recent advisory work includes advice and planning on capital gains and income tax for individuals and trusts (onshore and offshore), tax issues for divorce, ATED, inheritance tax agricultural and business property reliefs, pensions and employment income, corporate tax (loan relationships, intangibles etc), and SDLT (including the scope of s75A and other anti-avoidance measures). She also advises on EU aspects of tax transactions and on the HRA 1998. She represents the taxpayer and the Crown in tax litigation. She is instructed by the Crown in the Part 8C litigation.

A copy of Elizabeth Wilson's privacy notice can be found here.

Recent cases

Her litigation practice covers SDLT, IHT, income and capital gains tax, corporation tax (capital allowances, tonnage tax, loan relationships).  Recent work includes FII (SC); Parry v HMRC (SC); London Clubs Management Ltd v HMRC (SC); Davies, McAteer v HMRC (UT); Unicorn Tankships Ltd v HMRC (FTT); Newton Young v HMRC (FTT); Hannah & Hodgson v HMRC (FTT) Oxford Instruments v HMRC (FTT); BAT & others (FTT).

Directory quotes

The Chambers Guide

Tax: Private Client
Ranking: New Silks

“Thorough and meticulous, she is good at finding solutions to complex matters.” “She has a forensic eye and is really pragmatic.” (2022)

“She possesses a lot of knowledge about inheritance tax, writes really well and is articulate.” “She is incredibly sharp and practical.” (2021)

“User-friendly and very approachable.” “She has a very nice, calm and controlled manner about her.” (2020)

Corporate Tax
Ranking: New Silks

“Her written work is very lucid and well expressed.” “She is very clear and does an excellent job presenting her cases.” (2022)

“She is very effective and excellent on technical points.” (2021)

“She has a very wide area of expertise and provides comprehensive advice in an easy-to-follow manner.” (2020)

The Legal 500

Tax: Corporate
Ranking: Leading Junior, Tier 2

‘Very bright and capable. She is extremely diligent and thorough. She had a fine analytical mind and writes very clearly.’ (2021)

‘She is an excellent junior counsel.’ (2020)

‘Her style of advocacy is robust but sensitive to the case environment.’ (2019)

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

‘Provides clear advice.’ (2021)

‘A very reassuring presence, bringing calm and clear advice.’ (2020)

‘A talented junior barrister who is great with clients.’ (2019)

Chambers and Partners Global

Tax: Private Client
Ranking: New Silks

Elizabeth Wilson QC is a new silk with a broad and successful private client tax practice. She is noted for her work for HMRC but also frequently represents taxpayers. Wilson has particular experience in APR and BPR cases, offshore trusts, partnerships and non-domiciliary tax planning. Elizabeth is described as “Thorough and meticulous, she is good at finding solutions to complex matters.” “She has a forensic eye and is really pragmatic.” (2022)

Chambers and Partners High Net Worth

Tax: Private Client
Ranking: New Silks

New silk Elizabeth Wilson regularly advises on complex tax matters. One interviewee says: “Elizabeth Wilson is a top-notch barrister. She is good at finding solutions to complex matters. She is thorough and meticulous.” Another comments: “I think very highly of her. She is an enormously reassuring presence as an adviser. She has a forensic eye and is really pragmatic.” (2021)

Elizabeth Wilson is often instructed by HMRC, and also has expertise on Inheritance Tax matters. One source notes that “she has a lot of knowledge about Inheritance Tax,” adding: “She writes really well and is quite articulate.” An instructing solicitor enthuses: “I am a great fan of hers. She doesn’t sugar-coat things; she tells you how it is.” Another source says: “She is incredibly sharp and very practical.” (2020)

Elizabeth Wilson often acts for HMRC, but she also assists with offshore trust planning and work involving non-domiciles. A peer says Wilson is “brilliant – rightly in Band One – she is super good, a really precise thinker.” Another adds that, in a recent matter, “she was sensible and we were able to have a forthright, reasonable exchange of views.” (2019)

Publications

Regular contributor of articles to specialist tax journals.

Contributor to Taxation of Loan Relationships and Derivatives (Butterworth).

Elizabeth lectures regularly on all aspects of tax planning.

Memberships

  • Chancery Bar Association.
  • Revenue Bar Association.
  • London Common Law & Commercial Bar Association.

Career & education

Career

March 2021 – QC

September 2016 – Appointed Junior Counsel to the Crown – “A” panel.

March 2011 – Appointed Junior Counsel to the Crown – “B” panel.

Called 1995, Middle Temple.

Education

Cambridge University (1990-1993)

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