Laura Poots

Called: 2007

Laura Poots

Laura practises in all areas of taxation, acting in the course of disputes and litigation and offering planning advice. Her direct tax practice covers personal and corporate taxes and her indirect tax practice includes VAT, SDLT and landfill tax.  As can be seen from her list of Recent Matters (below) she has in recent years appeared in a number of high-profile VAT, pensions and employment remuneration cases, both for the taxpayer and HMRC.  Laura is qualified to accept  Public Access instructions.

  • Career

    September 2017: Junior Counsel to the Crown – B Panel
    March 2013: Junior Counsel to the Crown – C Panel
    October 2007: Called, Middle Temple

  • Recent Matters

     VAT

    Brockenhurst College v HMRC (Court of Justice of the European Union) [2017] STC 1112: education exemption.

    BlackRock Investment Management (UK) Ltd v HMRC [2017] UKFTT 633 (led by Andrew Hitchmough QC): investment management exemption and apportionment of consideration.

    Vodafone Group Services Ltd v HMRC [2016] STC 1064 (Upper Tribunal, led by Andrew Hitchmough QC): scope of a section 80 repayment claim.

     

    Employment, Pensions and Business

    HMRC v Stephen West [2018] UKUT 100 (Upper Tribunal): failure to deduct PAYE and national insurance contributions prior to liquidation.

    Cyclops Electronics Limited v HMRC [2018] UKUT 7, (Upper Tribunal led by Malcolm Gammie QC): extraction of funds from owner-managed businesses.

    Hargreaves Lansdown Asset Management v HMRC [2018] UKFTT 127: deduction of tax – whether loyalty bonus payments are annual payments.

    The Crown and Cushion (Chipping Norton) Limited v HMRC [2016] UKFTT 765: corporation tax deductions – whether expenditure was incurred wholly and exclusively for the purposes of the business.

    HMRC v Benham (Specialist Cars) Limited [2017] UKUT 389 (Upper Tribunal): business asset roll-over relief, assessments and amendments.

    Danvers v HMRC [2016] UKUT 569 (Upper Tribunal): unauthorised payment charges for pension scheme members.

    HMRC v Sippchoice v HMRC [2017] UKUT 87 (Upper Tribunal): scheme sanction charges for scheme administrators.

     

    Personal

    Advising on a residence status dispute with HMRC.

    Representing the minor and unborn beneficiaries of a will trust, application to set aside a deed of appointment with adverse inheritance tax consequences.

    Dealing with an enquiry arising from a transfer of assets abroad “motive defence” claim.

    Advising on the treatment of a US entity for UK tax purposes.

  • Publications

    At a Glance – Regular contributor

  • Memberships

    Revenue Bar Association

    London Chancery and Commercial Bar Association

    VAT Practitioners Group

  • Education

    2006-2007: Bar Vocational Course, Inns of Court Law School (Very competent)

    2002-2006: St John’s College, Oxford (First Class BA Hons, Jurisprudence)

  • The Chambers Guide says...

    Tax: Private Client
    Ranking: Band 3

    Particular expertise in offshore trust and family partnership structuring and domicile matters.
    “She’s very pragmatic and practical, lovely to deal with, very approachable and she takes the complexities out so you can really discuss things with her.” (2019)

    . . . “She is always happy to discuss problems, responds very promptly and her advice is sound.” “Her written advice is clear and precise and a joy to read.” (2018)

    Focuses her practice on personal tax issues, including offshore tax structures and family partnerships aimed at minimising exposure to IHT, CGT and other taxes. She represents HMRC on tax issues with increasing regularity. “She’s a delight. She’s very much to the point, she’s clear, concise and makes things pretty easy.” “She is excellent on response times, and very knowledgeable on private client.” (2017)

  • The Legal 500 says...

    Private Client: Personal Tax

    Ranking: Leading Junior, Tier 3

    ‘Highly approachable and technically good.’ (2018)

    ‘A talented junior, who provides clear and concise written advice.’ (2017)

    Very approachable and extremely knowledgeable’ (2016)

  • Chambers and Partners HNW says...

    Tax: Private Client

    Ranking: Leading Juniors

    Laura Poots is an experienced tax practitioner, assisting clients with tax planning matters as well as acting in litigation. “Her technical skills are first class, she’s very responsive, she tends to get the right answer and she’s commercial,” reports a source. “She’s very pragmatic and practical, lovely to deal with, very approachable and she takes the complexities out so you can really discuss things with her. She’s absolutely excellent, she’s my go-to person,” enthuses an interviewee.

  • Miscellaneous

    2004-2005: President, The Oxford Union

    2003-2005: President, St John’s College Law Society

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