Tax
Tax advice
Chambers has a distinguished history of expertise in taxation, particularly the taxation of trusts and estates, which complements its long-standing excellence in traditional Chancery work. Nowadays, these areas of tax expertise have expanded to cover a wider range of commercial areas relevant to clients of Chambers.
Areas of taxation where members of Chambers regularly advise include:
- Inheritance tax and the taxation of estates
- Capital gains tax
- Income tax / national insurance contributions
- Stamp duty / stamp duty land tax
- Taxation of private trusts (including offshore/non-domiciliary aspects), charities and foundations
- Taxation of pension schemes, employee benefit trusts and EFRBS
- Some areas of VAT and capital allowances and corporation tax
Tax litigation
Our members act for taxpayers as well as for the government, appearing in the First-tier Tribunal (Tax Chamber), Upper Tribunal (Tax and Chancery Chamber) and the higher Courts in cases concerning taxation. In addition to oral and written advocacy, members of Chambers are regularly involved in resolving tax disputes without recourse to litigation whether by way of correspondence between taxpayers and HMRC or the preparation of applications to HMRC under particular statutory provisions (e.g. applications under section 268 of the Finance Act 2004 to discharge scheme sanction charges that have been applied to registered pension schemes) or otherwise.
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Rankings and recognition
Wilberforce is proud to have members ranked in both the private client tax and corporate tax categories of the directories. Chambers’ coverage includes the following:
Chambers & Partners 2024:Wilberforce Chambers is widely known as one of London’s top chancery sets, regularly involved in the largest litigation matters in the UK and offshore. It also has a high-end tax practice for private client matters. Members have recently represented HMRC in its dispute with Jamie Ritblat and others over the taxation of his property investment firm and other assets, including an employee benefit trust.
The Legal 500 2024:Wilberforce Chambers is well regarded for matters relating to the taxation of estates and trusts, and is praised by clients for having ‘excellent depth for pensions work.’ Jonathan Davey KC has a highly active disputes practice, including taking a leading role for HMRC in Ingenious Film Partners 2 LLP and others v HMRC, a £1.6bn tax dispute in the film and games industries.
They are a strong set with an ever-growing presence in tax.
