Overview
Giles' practice covers the full range of advisory work on direct and indirect tax issues. Particular areas of expertise cover corporate reorganisations, employee share incentive schemes, controlled foreign companies’ legislation, tax warranty and indemnity claims, professional negligence, IHT and CGT planning for family-owned businesses, high net worth individuals and onshore and offshore trusts. He has substantial experience and expertise in advising upon and negotiating compromises of Inland Revenue and Customs’ investigation cases. He also sits as an accredited Mediator and is qualified to accept Public Access instructions.
Professional Negligence
Areas of experience: pursuing and defending claims for substantial damages arising out of allegedly defective direct or indirect tax advice given to individuals, trustees of both UK and non-UK settlements, and companies.
Mediation
Over recent years Giles has gained significant experience drafting mediation submissions and appearing for clients at mediations of complicated tax-related disputes, in addition to having acted as Mediator in a number of disputes.
VAT
In the field of VAT, he has acted for taxpayers in a number of significant cases including the zero-rating of building works, exempt supplies of education services, the imposition of serious misdeclaration penalties and the VAT treatment of off-balance sheet structures.
Investigations
See in particular the House of Lords decision in R (Morgan Grenfell) v Rounding. He regularly advises and lectures upon the exercise of both the Revenue and Customs' information and search powers.
Income tax, capital gains tax, corporation tax, stamp duty/SDLT and national insurance
He has recent substantial experience in structuring and advising clients on the consequences of stamp duty/SDLT and NIC mitigation arrangements.
Inheritance Tax
He regularly advises clients on the availability of Business Property Relief and Agricultural Property Relief, tax-efficient methods of giving away the family home and transferring assets into and out of family settlements.
A copy of Giles Goodfellow's privacy notice can be found here.
Recent cases
R (Morgan Grenfell & Co Ltd) v Rounding (House of Lords); Lloyds UDT Finance Ltd v Chartered Finance Trust Holdings plc (High Court); ABTA v IRC (Special Commissioners); R (Carvill) v IRC (Administrative Court); Blackburn v Keeling (Court of Appeal); Liverpool Archdiocesan Trustees v Goldberg (High Court); Government of Mauritius v Maroussem & Ors (Privy Council); Oriel Support (Special Commissioners) London Recruitment Ltd (Special Commissioners); Secretary of State for Work & Pensions v Smith (House of Lords); Gabem Management (Special Commissioners); Maco Doors & Windows (Court of Appeal) Tower MCashback (Special Commissioners); Raymond Stewart partnership (High Court); Tower MCashback (Supreme Court)
Directory quotes
The Chambers Guide
Corporate Tax
Ranking: Band 2
“He is really well regarded for the most complex matters.” “A streetfighter who is excellent on contentious tax issues.”
“Giles always takes time to prepare and provides good quality, timely advice.”
“A very constructive barrister who is full of ideas and helpful suggestions. Working with him is always a positive experience.”
“Always able to find good practical solutions to difficulties, he is very user-friendly and gets to the heart of the problem directly.” “He provides insightful analysis.”
The Legal 500
Tax: Corporate
Ranking: Leading Silk, Tier 3
“He is imaginative and finds solutions that others have not spotted.”
“He is wise and approaches matters with a broad perspective.”
“He is constructive in his approach.”
Private Client: Personal Tax
Ranking: Leading Silk, Tier 2
“Giles not only has the clear mind and analytical skills to be expected, he is extremely good at communicating complex matters to clients and others.’
“Thinks creatively to find solutions.”
“Is imaginative and finds solutions that others have not spotted.”
“Provides very clear advice in a logical way.”
Memberships
Revenue Bar Association
London Common Law & Commercial Bar Association (Treasurer)
Professional Negligence Bar Association
Career & education
Career
Called 1983, Middle Temple (Harmsworth Scholarship)
Education
Trinity College, Cambridge (M.A. in Law)
University of Virginia Law School (LLM in US Tax & Commercial Law) (1984)