Julian Ghosh QC

Called: 1993

QC: 2006

Julian Ghosh QC

Julian Ghosh’s practice covers all areas of taxation. He is particularly well known for his corporate work and that involving European taxation issues.

  • Career
    • Senior Fellow, International Tax Centre, Leiden
    • Called (1993), Lincoln’s Inn
    • Called to the Scots Bar (1999)
    • QC (2006)
    • QC (Scotland) (2010)
    • Called to Bar of Ireland (2018)
    • Judge of the First-Tier and Deputy Judge of the Upper-Tier Tax Tribunals
    • Bye-fellow, Peterhouse, Cambridge
  • Recent cases
    • HMRC v Raymond Tooth (Court of Appeal)
    • HMRC v Newey (t/a Ocean Finance) (Court of Appeal)
    • RFC 2012 Plc (in liquidation)(formerly The Rangers Football Club Plc) v Advocate General for Scotland (Supreme Court)
    • Travel Document Service & Ladbroke Group Int v HMRC (Court of Appeal)
    • GDF Suez Teesside Ltd v HMRC (Court of Appeal)
  • Publications
    • Author (up to December 2016) (with I L Johnson & Paul Miller) The Taxation of Loan Relationships and Derivatives
    • Author of Principles of the Internal Market and Direct Taxation (2007, Key Haven)
  • Memberships
    • Revenue Bar Association
    • Chancery Bar Association
    • VAT Practitioners Group
    • London Common Law & Commercial Bar Association
    • Bar European Group
  • Education
    • Harris Academy, Dundee
    • University of Edinburgh
    • St Edmund Hall, Oxford
  • The Chambers Guide says...

    Corporate Tax
    Ranking: Band 1

    Regularly appears before the highest courts in England and Wales, and Scotland, acting for taxpayers and the Revenue. He is particularly well regarded for his work involving loan relationships and EU law. He also advises on the taxation of IP.
    “Incredibly clear and helpful to clients.” “His powers of analysis are formidable and he inspires confidence in clients.” (2019)

    . . . “Knowledgeable, thorough and skilled at both advocacy and specific advice.” “He has a very sharp and agile mind and is very good at shining a bright light on convoluted legislation. He is a great practitioner.” (2018)

    . . . “Incredibly sharp. He’s client-friendly, switched on and practical.” (2017)

    Tax: Private Client
    Ranking: Band 2

    Qualified to practise in both England and Scotland, with expertise in European taxation issues. Ghosh acts for HMRC and for taxpayers on a range of personal tax matters, and has particular expertise in Agricultural Property Relief (APR) and Business Property Relief (BPR) from IHT.
    “He’s very clever, very hard-working and very knowledgeable. I’m sure he’s very capable at anything he turns his hand to. He’s a very able person to have on your team.” (2019)

    . . . “Of all the barristers we’ve worked with, he’s the standout.” “Renowned for being technical and solid in his approach. He is a high-quality performer.” (2018)

    A QC in England and Scotland, he advises the taxpayer and Revenue on personal tax matters; he has a particular expertise in BPR and APR work. “He really is excellent, superb.” (2017)

    Tax: Indirect Tax
    Ranking: Band 3

    Maintains a broad practice encompassing all areas of tax, including indirect tax matters, in which he represents the taxpayer and the Revenue. He has particular expertise in EU tax matters and their crossover with UK tax legislation. He has acted in a number of VAT reclaim cases.
    “Technically unsurpassed. He has a formidable intellect and never equivocates. Clients appreciate his well-considered views and he has an incredibly succinct but formidable presence in oral advocacy.” (2019)

    . . . “He is very clever, a brilliant litigator and fantastic at cross examination.” (2018)

    Maintains a broad practice encompassing all areas of tax, including indirect tax matters, in which he represents the taxpayer and the Revenue. “He is exceptionally bright.” “He brings an invaluable perspective to any case.” (2017)

    Tax: Scotland
    Ranking: Leading Silks, Star Individual

    Market leading advocate who stands out for his excellence in both Scottish and English tax matters. His expertise covers the entire spectrum of tax matters and he’s praised for his expertise in cases concerning European taxation. “He is phenomenal. He has a brain the size of a planet but is also very personable.” “We were very impressed with the speed of his response and the advice he gave.” (2018)

    Renowned tax advocate qualified to represent clients in both Scottish and English matters. He acts in a wide variety of cases and is especially noted for his expertise with European taxation issues and corporate tax. “His technical skills are absolutely first-class.” (2017)

    Highly praised as a standout tax specialist, he has a long history of representing clients in complex European and corporate tax matters. “Absolutely excellent. A fine advocate as well as being strong technically.” (2016)

  • The Legal 500 says...

    The Legal 500 UK silk of the year 2015

    Tax: VAT
    Ranking: Leading Silk, Tier 3

    ‘ A go-to expert for issues involving the interaction of tax rules that turn on accounting treatment.’ (2020)

    ‘Matters under consideration benefit from his fresh perspective.’ (2019)

    ‘Combines strong, technical analysis with good client skills.’ (2018)

    Tax: Corporate
    Ranking: Leading Silk; Tier 1

    ‘A go-to expert for issues involving the interaction of tax rules that turn on accounting treatment.’ (2020)

    ‘One of the sharpest minds at the Tax Bar.’ (2019)

    ‘He thoroughly understands the line HMRC will take in court.’ (2018)

    Private Client: Personal Tax
    Ranking: Leading Silk, Tier 2 

    ‘A formidable intellect combined with his own style of forthright and succinct advocacy has generated a reputation as one of the leading tax silks.’ (2020)

    ‘He is exceptionally bright.’ (2019)

    ‘Always up to date on HMRC practices and attitudes.’ (2018)

    Tax, Trusts & Pensions
    Ranking: Leading Silks, Tier 1 (2016)

    ‘HMRC dread to see him on the other side of cases’ (2016)

  • Chambers and Partners HNW says...

    Tax: Private Client

    Ranking: Band 2

    Julian Ghosh QC works for the Revenue and for taxpayers, often on critically important tax cases. “He is a technically exceptional barrister and always very confident, which is very suitable for the clients,”says an instructing solicitor, who adds: “I like working with him because he listens and engages with you, and recognises that we have expertise and skills too.” (2019)

    Julian Ghosh QC is well respected for his tax expertise and frequently acts for both the taxpayer and HMRC. “He’s very clever, very hard-working and very knowledgeable,” comments a fellow barrister, adding: “I’m sure he’s very capable at anything he turns his hand to. He’s a very able person to have on your team.” (2018)