Overview
James advises on all the major UK taxes. His work covers corporate tax, VAT and private client taxation as well as customs duties and insurance premium tax. James has extensive experience of taking cases to the tax tribunal and the higher courts. He has been instructed on some of the most significant tax cases of recent years.
James was recently instructed with Kevin Prosser KC in a complex case for Barclays Bank, instructed by Freshfields. He has significant experience in large cases involving an international element such as the Glencore judicial review relating to DPT. He appeared in a significant international tax case at the Mauritius Assessment Review Committee in November 2022.
As well as direct tax, James also has a strong indirect tax practice. Cases in this field include Spectrum Health v HMRC (scope of medical exemption) and Tartaruga Insurance (IPT treatment of insurance relating to offshore pipelines and rigs).
James represents both taxpayers and HMRC. Recent cases for HMRC include Centrica Overseas Holdings v HMRC (expenses of management) and MDU v HMRC (scope of mutual trading principle).
James was appointed to the Attorney General’s A panel in 2018 and was re-appointed in 2023.
Privacy Policy
A copy of James Henderson's privacy notice can be found here.
Career
September 2018 – Appointed Junior Counsel to the Crown – “A” panel
March 2012 – Appointed Junior Counsel to the Crown – “B” panel
Called 1997, Gray’s Inn
Memberships
Revenue Bar Association
Education
1997 – 1998: Pupillage at Enterprise Chambers, Lincoln’s Inn and Pump Court Tax Chambers
1996 – 1997: Bar School
1993 – 1996: Cambridge University
The Chambers Guide says...
Tax: Corporate
Ranking: Band 1
“He makes insightful points, asks good questions and takes a sensible and pragmatic approach.”
“A charming man and a clear thinker. Nothing gets past him.”
“Very responsive, thorough and thoughtful. Clients find him very easy to work with.”
“Hard-working, thorough and measured. He offers great insight.” “Very responsive, very intelligent and client-friendly.”
Tax: Indirect Tax
Ranking: Band 3
“A great team player and a very insightful man, who adds significant value and is a reassuring presence for clients.”
“Although a junior he does silk-quality work, which makes him great value for money.”
“He gives clear views in a remarkably quick time and is very collaborative.”
“Hard-working, thorough and measured. He offers great insight.”
“Very responsive, very intelligent and client-friendly.”
The Legal 500 says...
Tax: VAT
Ranking: Leading Junior, Tier 2
“James is excellent at distilling complex issues and presenting them in a straightforward manner to the client. He is very client friendly, adapting his approach as necessary for the client, and he makes each instruction enjoyable and promptly replies to all queries relating to instructions or during a hearing.”
“He is resourceful and resilient in defending his clients’ interests.”
“He is noted for VAT and customs duty expertise.”
“Indirect tax expert.”
Tax: Corporate
Ranking: Leading Junior, Tier 2
“James is careful, considered and measured. He makes insightful technical and strategic points while being pragmatic and commercial in his approach, which inspires trust.”
“He is resourceful and resilient in defending his clients’ interests.”
“He is noted for VAT and customs duty expertise.”
“He handles major corporate tax cases.”
Miscellaneous
2010 – Nominated “Tax Junior of the Year”, Chambers & Partners Bar Awards
2011 – Listed in Tax Journal “40 under 40 – ones to watch in tax”