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.
Areas of experence: 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.
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.
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.
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.
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.