Zizhen has a broad tax practice in line with Chambers’ profile, and also has experience in the field of general commercial and chancery litigation. She is particularly noted in the indirect tax field.
Zizhen has conducted advocacy in the First-tier Tribunal, the Upper Tribunal and the Court of Appeal. She was one of four barristers shortlisted for the Legal 500 Tax Junior of the Year 2020.
Zizhen is qualified to accept Public Access instructions.
2009
Called to the Bar (Lincoln’s Inn).
2009-2010
Pupillage: Pump Court Tax Chambers (July – October 2010); Serle Court (October 2009 – July 2010).
2010 – date
Tenant (Pump Court Tax Chambers).
2011
6-month secondment at Slaughter and May (tax department).
Recent cases
VAT
Bookit Ltd v HMRC (First-tier Tribunal; CJEU): financial services exemption; debt collection; abuse.
British Film Institute v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal; CJEU): cultural services exemption; direct effect.
Trinity Mirror Plc v HMRC (First-tier Tribunal; Upper Tribunal): default surcharge for late payment; proportionality.
G4S Corporate Services Ltd & anr v HMRC (First-tier Tribunal): whether interest due to HMRC where late paid VAT held by Home Office and as such no loss to “the Crown”.
D Jacobson & Sons Ltd v HMRC (First-tier Tribunal): bad debt relief; consideration for a supply.
PayPoint Collections Ltd & anr v HMRC (First-tier Tribunal): financial services exemption; provision of payment system.
Quitie Ltd v HMRC (First-tier Tribunal): zero-rating; supply of construction services commencing prior, and completing subsequent, to discharge of planning condition restricting separate sale of dwelling.
Landfill tax
Patersons of Greenoakhill v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): renewable energy generation; waste; “intention to discard”.
Devon Waste Management Ltd & ors v HMRC (First-tier Tribunal; Upper Tribunal): material used to protect cell liner and cap; whether “disposal made with the intention of discarding” the material; whether “disposal made by way of landfill”; whether use of material a “prescribed activity”.
Biffa Waste Services Ltd v HMRC (First-tier Tribunal; Upper Tribunal): shredded material used to protect cap of landfill cell; whether “disposal made with the intention of discarding” the material; whether “disposal made by way of landfill”; whether use of material a “prescribed activity”.
SDLT
Pollen Estate Trustee Co Ltd and King’s College London v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): charities exemption.
Corporation tax
DMWSHNZ Ltd v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): CGT group relief; debt redemption.
Abbey National Treasury Services Plc v HMRC (First-tier Tribunal): loan relationship rules; derivative contracts; legal and accounting concepts of loss; derecognition; transfer pricing.
Cater Allen International Ltd & anr v HMRC (First-tier Tribunal): loan relationships; repo over interest coupons; legal and accounting concepts; fair representation of profit.
Euroceanica (UK) Ltd v HMRC (First-tier Tribunal): tonnage tax; relevant shipping income; loan finance.
Purolite International Ltd v HMRC (First-tier Tribunal): deductible expense; “wholly and exclusively” test.
The First De Sales Limited Partnership & ors v HMRC (First-tier Tribunal; Upper Tribunal): strike out application; whether reasonable prospect of finding payments made “in respect of” the giving of restrictive undertaking by employee; whether reasonable prospect of deduction being allowed against profits of trade.
Income tax/CGT/capital allowances
The Partners of the Vaccine Research Limited Partnership and Lionel Patrick Vaughan v HMRC (First-tier Tribunal; Upper Tribunal): capital allowances; expenditure on research and development; sham; location of trade; commercial basis with a view to profit; expenditure wholly and exclusively for purpose of trade; relief for loan interest.
The Brain Disorders Research LP & anr v HMRC (First-tier Tribunal): capital allowances; expenditure on research and development; commercial basis with a view to profit; expenditure wholly and exclusively for purpose of trade; relief for pre-payments of interest.
Price & ors v HMRC (First-tier Tribunal; Upper Tribunal): bargain at arm’s length; employment-related convertible securities; employment-related securities options; retrospective legislation; CGT losses; qualifying trading company.
The First De Sales Limited Partnership & ors v HMRC (First-tier Tribunal; Upper Tribunal): strike out application; whether reasonable prospect of finding payments made “in respect of” the giving of restrictive undertaking by employee; whether reasonable prospect of deduction being allowed against profits of trade; sideways loss relief.
Amit Patel v HMRC (First-tier Tribunal): application to stay substantive tax appeal pending outcome of related civil litigation; whether stay would avoid unnecessary costs to parties and the Tribunal; whether fair, just and proportionate to grant stay.
Judicial review
Procedural propriety of FTT’s approval of taxpayer notices on ex parte application by HMRC under para 3 Sch 36 FA 2008; rationality and reasonableness of HMRC’s decision to request certain documents and information for purpose of checking taxpayer’s tax position.
Penalties
Simon Fry v HMRC (First-tier Tribunal): CGT; penalty for inaccuracy in return; carelessness; “no reasonable prospect” of using loss claimed; potential lost revenue.
Costs
Simon Fry v HMRC (First-tier Tribunal): unreasonable conduct; failure to notify respondent of postponement application; party failing to attend hearing on purported medical grounds.
2009
Called to the Bar (Lincoln’s Inn).
2008-2009
Bar Vocational Course, City Law School — Outstanding
Lord Mansfield Scholarship (Lincoln’s Inn); Buchanan Prize (Lincoln’s Inn); Barstow Scholarship (City Law School); Busfield Prize (ICLR).
2007-2008
CPE/Graduate Diploma in Law, City University London — Distinction
Lord Bowen Scholarship (Lincoln’s Inn); Hardwicke Entrance Award (Lincoln’s Inn); Serle Court Essay Prize for Equity and Trusts.
2003-2007
PhD and Post-doctoral work in molecular immunology, Trinity College, Cambridge and MRC Laboratory of Molecular Biology
MRC Pre-doctoral Fellowship; Trinity College Research Scholarship.
MA (Cantab)
2000-2003
BA (Hons) Natural Sciences, Trinity College, Cambridge — First Class
Trinity College Examination Prize (2001–2003); Trinity College Senior Scholarship (2001–2003); Percy Pemberton Prize (Trinity College); De Lancey Scholarship (Trinity College).
Tax: London (Bar)
Ranking: Band 3
Appears with leading silks in major litigation and also handles her own cases unled. She has wide-ranging corporate tax expertise and has appeared in matters regarding tax schemes, business reorganisations, loan relationships and derivative contracts. She acts for both HMRC and the taxpayer.
“Creative and very, very good with technical arguments, she comes up with things that other people haven’t really identified.” (2020)
“An excellent junior who is very articulate and good at drafting.” “She has always impressed me with her work ethic and ability to cut through to the heart of an issue.” (2019)
“She is very precise in articulating submissions in writing and her oral advocacy is impressive.” “Very organised and unflappable.” (2018)
“Industrious, user-friendly, and someone who produces outstanding drafting. She is well liked and highly regarded.” (2017)
Indirect Tax: London (Bar)
Ranking: Band 3
A junior with experience across indirect tax, who has particular strength in VAT and landfill tax cases. She frequently represents the taxpayer in a variety of high-profile cases.
“Her preparation is impressive, her analytical skills are top-rate and she’s a very thoughtful advocate.” “She is phenomenally hard-working, possesses very good drafting skills and is enormously responsive.” (2020)
The ‘enormously impressive’ Zizhen Yang is a junior of note, currently representing the taxpayer in its landfill tax appeal before the Upper Tier Tax Tribunal in Devon Waste Management Ltd and Biffa v HMRC.
Zizhen was one of four barristers shortlisted for the Legal 500 Tax Junior of the Year 2020.
Tax: VAT
Ranking: Leading Junior, Tier 2
‘Technically strong and very hard working.’ (2021)
“She impresses enormously with her incredible capacity to produce high-quality documents and arguments in a very short time.” (2020)
“She has a deep knowledge and understanding of tax.” (2019)
Tax: Corporate
Ranking: Leading Junior, Tier 2
‘Technically strong and very hard working.’ (2021)
‘She impresses enormously with her incredible capacity to produce high-quality documents and arguments in a very short time.’ (2020)
