James Rivett KC
"A brilliant advocate who has a fantastic client manner and encyclopedic knowledge of tax law."
Chambers & Partners
- Call: 2004
- Silk: 2019
Overview
James practises in all areas of revenue law. His practice includes advice and litigation in the following areas: personal tax, corporate tax, VAT and other indirect taxes.
A copy of James' privacy notice can be found here.
Recent cases
Recent cases include MJP Media (Upper Tribunal); Forde & McHugh Ltd (Upper Tribunal); Icebreaker 1 LLP (Upper Tribunal); Class IV GLO (Court of Appeal); Huitson & Shiner (Court of Appeal); Trustees of the BT Pension Scheme (First-Tier Tribunal).
Publications
Regular contributor of articles to specialist tax journals
Contributor to Potter and Monroe’s Tax Planning with Precedents and Atkins Court Forms (Revenue) (2007 Issue)
Author of the statutory construction and Ramsay chapters of Simon’s Direct Tax Service
James lectures regularly on all aspects of tax
Directory quotes
The Chambers Guide
Tax: Corporate Tax
Ranking: Band 3
“He is a brilliant advocate who has a fantastic client manner and encyclopaedic knowledge of tax law.” “He has pizzazz as an advocate and a lot of personal charm.” (2022)
“He is very pleasant and his written work is good.” “A very effective and knowledgeable individual.” (2021)
“Extremely good and very persuasive.” “He’s very enthusiastic and super bright.” (2020)
Tax: Private Client
Ranking: Band 2
“Absolutely brilliant with clients, he is so detailed and he looks at things from a million different angles.” “His technical ability and fantastic client manner are both impressive.” (2022)
“James is excellent. He is very personable and a clear advocate.” (2021)
“An absolute star on the tax advisory side, he is so in demand these days that it would be helpful if he were cloned.” (2020)
Tax: Indirect Tax
Ranking: Band 3
“He is especially user-friendly and is mindful of internal client management issues.” (2022)
“A very practical man who completely understands the situation from the solicitor’s point of view.” (2021)
“He’s super user-friendly and very able.” “Hugely clever and a brilliant advocate.” (2020)
Family/Matrimonial: Trusts/Tax Experts
Ranking: Band 1
“He’s approachable and is a real asset on family cases with complicated tax issues as he has the ability to make tax law understandable.” “James is a go-to for matrimonial disputes with tax issues.” (2022)
“The person you go to for a tax issue in the family area. He is extremely personable, gets straight to the point and gives incredibly clear advice.” (2021)
“His advice is sound in all cases. He is thorough, confidence-giving and authoritative.” (2020)
The Legal 500
Tax: Corporate
Ranking: 2019 Silk, Tier 1
‘He is a tenacious litigator and someone who pursues his case with vigour.’ (2021)
‘He is tenacious and argues his cases convincingly.’ (2020)
‘He has an incisive perspective, a good eye for detail.’ (2019)
Private Client: Personal Tax
Ranking: 2019 Silk, Tier 1
‘Approachable, engages really well with lay clients (makes the law interesting and relevant to them), engenders a great partnership with the solicitor as he is always happy for us to ring up with questions later.’ (2021)
‘Explains complicated matters very well.’ (2020)
‘He is frighteningly intelligent and extremely well liked by opponents and judges alike.’ (2019)
Chambers and Partners High Net Worth
Tax: Private Client
Ranking: Band 2
James Rivett KC is “really good,” says a source; “he really knows his stuff on the private client side. He’s really good to work with.” Another source says: “He has an incredible ability to be incisive, his mind is like a knife through butter.” A client reports that “he’s one of the most knowledgeable people in the field. He’s lovely and everyone adores him.” (2022)
“He has a wonderful manner about him,” says one industry source, while another source describes him as “very articulate” and “very bright.” Several interviewees comment on his advocacy style, with one interviewee observing: “James is excellent. He is very personable and a clear advocate.” (2021)
James Rivett KC took silk in 2019, and remains a popular choice among private practice solicitors and with the Revenue for tax advisory work and litigation. Fellow counsel says he is “very thorough, very personable, good with clients and an effective advocate.” An instructing solicitor considers Rivett “an absolute star on the tax advisory side, but in such demand these days it would be helpful if he could be cloned.” (2020)
Memberships
Chancery Bar Association
Revenue Bar Association
VAT Practitioner’s Group
International Fiscal Association
Career & education
Career
Called 2004 (Lincoln’s Inn)
Feb 2009 – Appointed Junior Counsel to the Crown – “C” panel
Dec 2013 – Appointed Consultant Lecturer, Sotheby’s Institute of Art
March 2014 – Appointed Junior Counsel to the Crown – “B” panel
September 2017 – Appointed Junior Counsel to the Crown – “A” panel
March 2019 – KC
Education
MA (Cantab)(Starred Double First), Clare College, Cambridge
MPhil, Corpus Christi College, Cambridge
Postgraduate Diploma in Law, City University, London (Lord Bowen Scholarship and Hardwicke Award, Lincoln’s Inn, 11 King’s Walk prize for Public Law, City University)
Bar Vocational Course (Lord Denning Scholarship, Lincoln’s Inn)
Related judgments
- HMRC v Coal Staff Superannuation Scheme Trustees Ltd; (SC)27 April 2022
- Ingenious Games and others v HMRC; (Court of Appeal)4 August 2021
- Shiner & Sheinman v HMRC; (FTT)17 July 2020
- Investec v HMRC; (Court of Appeal)30 April 2020
- Business and Property Courts Business List released its Decision in E.T. v J.P. & Ors.28 March 2018
- Court of Appeal hands down Judgment on ING v HMRC13 December 2017
- FTT Decision: (1) Smith and Nephew Overseas Limited (2) T P Limited (3) Smith and Nephew Finance Holdings Limited v HMRC8 February 2017
- The Court of Appeal hands down Judgment on J P Whitter (Waterwell Engineers) Limited v HMRC24 November 2016
- Admin Court hands down Judgment on Sword Services Limited & Others v HMRC24 June 2016
- The Court of Appeal hands down Judgment on HMRC v Bristol and West PLC27 April 2016
- UT Decision: HMRC v Smith & Williamson Corporate Services Limited & Patrick Smiley14 December 2015
- UT Decision: HMRC v JP Whitter (Water Well Engineers) Ltd13 July 2015
- Court of Appeal hands down Judgment in The Trustees of the BT Pension Scheme v HMRC9 July 2015
- Chancery Division hands down Judgment in Allfrey v Allfrey & Ors23 June 2015
- FTT Decision: Taylor Wimpey v HMRC12 February 2015
- UT Decision: Allan v HMRC23 January 2015
- FTT Decision: Shiner & Sheiman v HMRC23 April 2014
- Supreme Court hands down Judgment in Forde & McHugh Ltd26 February 2014
- UT Decision: Bristol & West Plc v HMRC14 February 2014
- Court of Appeal hands down Judgment in BT Pensions Scheme v HMRC17 January 2014
- FTT Decision: Leeds Design Innovation Centre v HMRC20 December 2013
- UT Decision: GR Solutions v HMRC1 July 2013
- GR Solutions Ltd v The Commissioners for Her Majesty’s Revenue & Customs30 June 2013
- Chancery Division hands down Judgment in GKN Holdings Plc v HMRC31 January 2013
- Court of Appeal Decision: MJP Media Services Ltd v HMRC28 November 2012
- FTT Decision: Boyer Allan Investment Services Ltd v HMRC30 August 2012
- Her Majesty’s Revenue & Customs v The GKN Group31 January 2012
- UT Decision: MJP Media Services Ltd v HMRC2 September 2011
- Forde & McHugh Ltd v The Commissioners for Her Majesty’s Revenue & Customs21 February 2011
- Icebreaker 1 LLP v The Commissioners for HM Revenue & Customs26 January 2011
- A C Tours v The Commissioners for Her Majesty’s Revenue & Customs4 August 2010
- Elizabeth Diane Yelland v The Commissioners for Her Majesty’s Revenue & Customs14 July 2010