Overview
Kevin Prosser KC is the current Head of Chambers and is renowned as one of the tax bar’s most outstanding litigators.
Kevin regularly appears in the tax tribunals, Court of Appeal and Supreme Court. He also appears in overseas courts including Hong Kong. He is consistently praised for his skill on his feet, analytical brilliance, and his commercial, imaginative, and creative approach to advisory work.
Kevin has a diverse tax practice and is the only barrister to be recognised as a “Star Individualˮ in all the Tax areas in Chambers & Partners. His experience spans all areas of UK taxation including:
- company taxation: loan relationships, transfer pricing, demergers, distributions, reorganisations and share exchanges, substantial shareholding exemption, capital allowances, transactions in land, transactions in securities, corporate residence, diverted profits tax, oil contractor activities, double tax treaty relief.
- personal taxation: employment income including disguised remuneration and EBTs, NICs, transfers of assets abroad, domicile, inheritance tax including business property relief, income tax settlements, taxation of offshore trusts, partnerships including mixed member rules, miscellaneous income, trusts drafting.
- VAT: business/non-business, exempt supplies, input tax attribution, VAT grouping, leasing and hire purchase.
- HMRC investigations, enquiries and closure notices, information requests, discovery assessments and appeals.
His recent litigation experience includes:
- Barclays Bank PLC v HMRC [2026] – Kevin, leading James Henderson of chambers, appeared in the UT in this case concerning the corporation tax treatment of the bankʼs issue of £3 billion debt instruments to Qatar and Abu Dhabi at the height of the 2008 financial crisis.
- UKC1 v HMRC [2025] – Kevin, leading Zizhen Yang of chambers, appeared in the UT in this case concerning the application of the imported losses rule in the loan relationship legislation.
- HFFX LLP v HMRC [2025] – Kevin, leading David Yates of chambers, appeared in the Supreme Court in this case concerning partnership profit-sharing arrangements which involved consideration of the scope of the charge to income tax on miscellaneous income and the application of the sales of occupation income rules.
- Royal Bank of Canada v HMRC [2025] – Kevin appeared for HMRC in the Supreme Court in this case concerning the interpretation of the UK-Canada Double Tax Treaty.
- BlackRock Holdco 5 LLC v HMRC [2024] – Kevin, leading David Yates of chambers, appeared in the Court of Appeal in this case concerning the application of the transfer pricing provisions and the loan relationship unallowable purpose provisions to a borrowing by the taxpayer company in connection with the BlackRock group’s acquisition of the Barclays Global Investors business in 2009.
- Euromoney Institutional Investor PLC v HMRC [2023] – Kevin appeared in the Court of Appeal in this case concerning the interpretation of the share-for-share-exchange CGT anti-avoidance provision in s.137 TCGA 1992.
- Inmarsat plc v HMRC [2022] – Kevin, leading Barbara Belgrano of chambers, appeared in the Court of Appeal in this case concerning entitlement to capital allowances on the cost of launching satellites into space.
- Hurstwood Properties v Rossendale BC [2021] – Kevin appeared in the Supreme Court concerning a scheme for the avoidance of liability to business rates in respect of unoccupied premises.
Download a copy of Kevin’s privacy notice here.
Directory quotes
Chambers & Prs UK Bar
Corporate Tax
Ranking: Star Individual
- “Kevin is an incredibly smart technician and an effective advocate who engages well with the courts.”
- “He is not only a very clever advocate but also quick to respond and very amusing.”
- “Incredibly bright and knows tax inside out.”
- “He is very confident at dealing with the most difficult questions and highly impressive.”
- “His judgement and ability to structure an argument before tribunal are terrific.”
- “He is an absolutely outstanding advocate.”
- “He has been at the top end of the Tax Bar for years for a reason.“
Tax: Indirect Tax
Ranking: Star Individual
- “Tenacious, extremely concise and a punchy advocate.”
- “Kevin is at the top of his game and a man who is unafraid to give firm advice.“
- “He is friendly, straightforward and a barrister who gives frank and realistic advice.“
- “Good at using the right tone and pace in oral advocacy.”
- “Very approachable and flexible, he is prepared to listen to people’s opinions and discuss them.”
- “Really effective and excellent at getting to the nub of the issue – he just brings the court along with him.”
- “A very, very powerful advocate.“
Tax: Private Client
Ranking: Star Individual
- “He is a titan of tax who always seems to have the answer to a question at the tip of his fingers. His advice is spot on and he is very, very eminent.“
- “Kevin is brilliant; he is extremely clever and gives extremely robust tax advice. You feel very safe with him as he knows exactly what to do. He knows the law and is incredibly robust.“
- “Outstanding and a clear market leader. He is an excellent barrister who is very commercial, which clients like.”
- “A very accomplished barrister who is very calm in his approach.”
- “Kevin is very user-friendly, quick and responsive.“
The Legal 500
Tax: VAT
Ranking: Leading Silk, Tier 2
- “He can simplify and get to the core of difficult tax issues.”
- “Impressive at testing issues and ensuring that all aspects of an issue are understood; responsive.”
- “Sufficiently experienced to have seen all of HMRC’s tactics in previous cases.”
Tax: Corporate
Ranking: Leading Silk; Tier 1
- “He can simplify and get to the core of difficult tax issues.’”
- “Impressive at testing issues and ensuring that all aspects of an issue are understood; responsive.'”
- “He is very concise and does not talk for the sake of talking.”
Private Client: Personal Tax
Ranking: Leading Silk, Tier 1
- ‘”Solves problems extremely quickly.”
- “Is superb – he solves problems with incredible speed.”
- “Comes up with brilliant answers in an unbelievably short period of time.”
Chambers and Partners High Net Worth
Tax: Private Client
Ranking: Star Individual
Kevin Prosser KC is experienced in representing affluent individuals on a range of tax matters. Prosser has a diverse and enormously successful tax practice and is hugely well regarded for his tax litigation work.
The directory notes:
- “Kevin Prosser has good commercial awareness and vision, and is excellent at approaching complex matters.”
- “Kevin Prosser is one of the top tax barristers in the UK. Extremely bright and creative.”
- “Kevin Prosser is easy to deal with and very reassuring in terms of advice and guidance.”
- “Kevin is simply superb.”
- “He grapples with the most difficult tax issues, comes up with an answer at amazing speed, and is always right.”
- “He has an extraordinary amount of knowledge and experience. He is also a quality cross-examiner – he is very, very user-friendly and considered.”
- “He is astoundingly good, extraordinarily quick on the uptake and he always hits the spot.”
- “He is a titan of tax.”
- “Kevin has an incredibly sharp mind.”
Chambers Global
Private Wealth (Bar)
Ranking: Star Individual
- Kevin Prosser is one of the top tax barristers in the UK. Extremely bright and creative.
- Kevin Prosser is easy to deal with and very reassuring in terms of advice and guidance.
- Kevin Prosser has good commercial awareness and vision, and is excellent at approaching complex matters.
- Kevin Prosser has an incredibly sharp mind.
Memberships
- Revenue Bar Association (Chairman 2009 – 2012)
- London Common Law & Commercial Bar Association
Career & education
Career
- Called 1982, Lincoln’s Inn
- KC 1996
- Recorder 2000 – 2015
- Deputy High Court Judge 2008-2015
- Chairman, Revenue Bar Association 2009-2012
Education
- University College, London (1979 LLB)
- St Edmund Hall, Oxford (1981 BCL)
