
Rupert Baldry KC
"User and client-friendly, with the ability to give incisive and clear advice."
The Legal 500
- Call: 1987
- Silk: 2010
Overview
Rupert Baldry has been at Pump Court Tax Chambers since 1993. He specialises in tax law and its application to companies, trusts and individuals. His work is a balance between advisory work and litigation.
Rupert is a highly experienced litigator and has been involved in a wide range of interesting and high profile tax cases such as Sempra Metals (compound interest), FII GLO (EU law and the corporation tax regime), Jones vs Garnett (settlements), Sinclair Collis (VAT and property), Trustees of the BT Pension Scheme (foreign dividends and pension funds).
Recent examples of work include.
Corporate
CFC’s, transfer pricing, international groups, EU aspects of group tax planning, intellectual property.
Employment
Employment/self employment status, MSC’s, umbrella companies, intermediaries legislation, employee share schemes.
VAT
Financial services, sales promotion schemes, valuation issues concerning discounts and warranties, pension funds, charities, single and multiple supplies.
Personal
Offshore trusts, residence and domicile, inheritance tax planning, image rights, copyright, business property relief, transfer of assets abroad, de-enveloping property holding structures.
Sports
Advising on residence and domicile issues for premier league footballers, reviewing and advising on structures previously adopted by football clubs and agents, in particular structures involving foreign entities, advising on and litigating income tax and PAYE issues raised by bonus payments to football managers.
Other
Taxation of damages, customs duties, aggregates levy on construction of a hydro-electric dam.
A copy of Rupert's privacy notice can be found here.
Recent cases
FII (Supreme Court); Sempra (House of Lords); Mars (House of Lords); Dextra (House of Lords); Jones v Garnet (House of Lords); Thin Cap GLO (Court of Appeal); Kellogg Brown & Root (Court of Appeal); Peter Clay Discretionary Trust (Court of Appeal); JD Wetherspoons (Upper Tribunal); Countywide Estate Agents (Upper Tribunal); BT Pension Scheme (Court of Appeal); Hochtief (First-tier Tribunal); Capital Cranfield (First-tier Tribunal); Prudential Assurance (High Court); Northumbrian Water (Upper Tribunal).
Publications
Editor, International Trust & Estate Law Reports
Co-author, Trusts and UK Taxation
Directory quotes
The Chambers Guide
Corporate Tax
Ranking: Band 2
“Very analytical in his approach and a very good technical lawyer.” “He is very friendly, which makes him pleasant to work with.” (2022)
“Excellent on the technical front, he offers really good analysis and is someone you can have sensible discussions with.” “He conducts litigation very fairly.” (2021)
“A persuasive and immensely eloquent advocate.” “He’s very commercial and pragmatic.” (2020)
Tax: Indirect Tax
Ranking: Band 2
“He has a good grasp of the more detailed and complex issues in a case.” (2022)
“A very fair opponent who charms judges and doesn’t make silly points.” (2021)
“A particularly clever VAT lawyer.” “He explains things well and his advice is very easy to understand.” (2020)
The Legal 500
Tax: VAT
Ranking: Leading Silk, Tier 3
“Extremely knowledgeable and one of the few barristers in the tax Bar well versed in the environmental taxes. Extremely able and pragmatic in his advice.” (2022)
“Rupert is incredibly cool and collected under pressure. He is clear in his advice and works in a collaborative manner. A great advocate in court.” (2021)
“He is a joy to work with and clients love his pragmatic straightforward advice.” (2020)
Tax: Corporate
Ranking: Leading Silk, Tier 3
“Extremely knowledgeable and one of the few barristers in the tax Bar well versed in the environmental taxes. Extremely able and pragmatic in his advice.” (2022)
“Rupert is incredibly cool and collected under pressure. He is clear in his advice and works in a collaborative manner. A great advocate in court.” (2022)
“He is extremely bright and user friendly.” (2020)
Private Client: Personal Tax
Ranking: Leading Silk, Tier 2
“User and client-friendly, with the ability to give incisive and clear advice as to the strengths and weaknesses of a position. Experienced in terms of HMRC practice and helpful in terms of practical as well as technical advice.” (2022)
“Is clear and understandable even on difficult and complex tax points and, although confident in terms of advice, he is not overly bullish.” (2021)
“Is user-friendly, pragmatic and sharp.” (2020)
Memberships
VAT Practitioners Group
Revenue Bar Association
London Common Law & Commercial Bar Association
Career & education
Career
Called 1987, Middle Temple
Attorney General’s panel of Junior Counsel (2001-2005)
Silk, 2010
Education
London University (BA Hons, 1st)
City University (Diploma in Law)
Related judgements
- Gallaher Limited -v- HMRC17 February 2023
- HMRC v Coal Staff Superannuation Scheme Trustees Ltd; (SC)27 April 2022
- Gallaher V HMRC; (UT)14 December 2020
- BlueCrest & Ors v HMRC; (FTT)17 July 2020
- FTT Decision: Gallaher Limited v HMRC25 March 2019
- Turners (Soham) Limited v HMRC26 February 2019
- Supreme Court hands down Judgment in Prudential Assurance Group Ltd v HMRC25 July 2018
- Court of Appeal hands down Judgment on (1) Barclays Wealth Trustees (Jersey) Limited (2) Michael Dreelan v HMRC17 October 2017
- FTT Decision: Amalgamated Metal Corporation PLC v HMRC27 September 2017
- FTT Decision: Frederick Henderson & Ors v HMRC19 July 2017
- UT Decision: Coin-a-Drink Limited v HMRC31 May 2017
- The Court of Appeal hands down Judgment on The test claimants in the Franked Investment Income Group litigation v HMRC and Evonik Degussa UK Holdings Limited & Ors v HMRC24 November 2016
- Chancery Division hands down Judgment on Six Continents Limited & Ors v HMRC5 October 2016
- The Court of Appeal hands down Judgment on The Prudential Assurance Company Limited v HMRC20 April 2016
- Chancery Division hands down Judgment on Six Continents Limited & Ors v HMRC2 February 2016
- First-tier Tribunal hands down decision on Hanson Quarry Products Europe Limited v HMRC18 January 2016
- Chancery Division hands down Judgment on Barclays Wealth Trustees (Jersey) Limited & Michael Dreenlan v HMRC15 October 2015
- Chancery Division released its Decision in Six Continents Limited & Anor v Inland Revenue & HMRC14 October 2015
- FTT Decision: Coin-a-Drink Limited v HMRC8 October 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 FII v HMRC18 December 2014
- Court of Appeal hands down Judgment in BT Pensions Scheme v HMRC17 January 2014
- Chancery Division hands down Judgment in Prudential v HMRC24 October 2013
- FTT Decision: Northumbrian Water Ltd v HMRC6 June 2013
- Chancery Division hands down Judgment in GKN Holdings Plc v HMRC31 January 2013
- ECJ gives judgment in the FII Group Litigation13 November 2012
- FTT Decision: Macaw Properties Ltd v HMRC1 March 2012
- Her Majesty’s Revenue & Customs v The GKN Group31 January 2012
- UT Decision: J D Wetherspoon Plc v HMRC31 January 2012
- UT Decision: Countrywide Estate Agents FS Ltd v HMRC1 December 2011
- FTT Decision: Countrywide Estate Agents FS Ltd v HMRC11 June 2010