Overview
Tom joined chambers as a tenant in October 2025 after completion of his pupillage. During tenancy, Tom has gained experience with high value litigation with technical fact-patterns and complex legal issues, as well as developing a busy advisory practice.
Tom accepts instructions across all areas of Chambers’ expertise, including private client, employment taxes, corporate taxes, VAT, stamp taxes, and all other indirect taxes. Tom also accepts instructions on Public Law and Chancery matters with a substantive tax element.
Tom holds a BA in Law from the University of Cambridge and a BCL from the University of Oxford. Prior to joining chambers Tom taught undergraduate law at two London Universities.
Tom is qualified to accept instructions under the Public Access scheme.
A copy of Tom’s privacy policy can be found here.
Corporate & Employment Taxes
Tom has substantial experience in corporate taxation, having been instructed on a number of high-value corporation tax disputes.
His experience includes:
- Acting in several multi-national transfer pricing disputes involving complex corporate structures and issues referred for expert determination.
- Appearing as led junior in the Upper Tribunal on a matter concerning the application of the Part 5 ITEPA 2003 rules on deductions.
- Litigation concerning the loan relationships legislation, in particular the “unallowable purpose” rule under section 441 CTA 2009.
- Instructions from HMRC in a number of large partnership taxation disputes.
- Advising on the Capital Gains Tax treatment of shares in the context of corporate restructurings following private equity acquisitions.
Tom also has substantial experience of procedural matters in the corporate sphere, including applications for closure notices and information notices under Schedule 36 Finance Act 2008.
Private Client Taxes
Tom has developed a strong private client practice since joining chambers, building on substantial experience gained during pupillage.
His practice has encompassed matters as wide-ranging as advising on the Capital Gains Tax treatment of shares in corporate restructurings and the rescission of mistaken gifts into trust.
Tom also has experience of private client litigation. He is instructed as led junior on one of very few cases concerning the Conditional Exemption Regime for national heritage property, and is currently involved in defending a complex judicial review claim concerning the application of double taxation treaties in the private client context.
He has considerable experience of procedural matters and enquiry management, including applications to close enquiries, information notices, and penalties for deliberate conduct.
VAT & Indirect Taxes
Tom has developed a strong indirect tax practice, including in new and developing areas of the field. Highlights include:
- Involvement, as led junior, in a multi-million pound landfill tax dispute involving complex technical facts and difficult evidential issues.
- Advising on Insurance Premium Tax and its application to non-UK based insurers.
- The application of the VAT gambling exemption to paid and free-to-enter raffles.
Tom also has experience of procedural matters relating to indirect tax, including the application of penalties.
Education
Education
- 2023 – 2024: BPP University London, BVS (Distinction)
- 2022 – 2023: Oriel College, University of Oxford, BCL (Merit)
- 2019 – 2022: St John’s College, University of Cambridge, BA Law (Double First Class)
Scholarships and prizes
- 2023: Lord Denning Scholarship, Lincoln’s Inn
- 2022: Whytehead Scholarship, St John’s College, University of Cambridge
- 2021: Winfield Prize, St John’s College, University of Cambridge
- 2021: Abdullah Yusuf Ali Prize, University of Cambridge
- 2021: Kenneth Emsley Prize, University of Cambridge
