Jonathan Davey KC

Tax

Jonathan is a leading tax KC. He won the Tax Silk of the Year Award at the Chambers & Partners Bar Awards 2024. He is currently shortlisted for the Barrister of the Year Award in the Citywealth Magic Circle Awards 2025. He is ranked in the directories (Chambers & Partners, Chambers Global, Chambers HNW and/or The Legal 500) in: Tax – Direct; Tax – Indirect; Tax – Private Client; and Private Wealth and Probate.

Jonathan’s tax work includes both litigation and advisory (onshore and offshore), and often involves complex, large-scale matters. These include matters where more than one area of law is in play (e.g. tax and trusts; tax and pensions; tax and property), and, hence, where Jonathan’s multi-specialism practice adds real value for his clients.

Jonathan is highlighted in the directories and by clients in this area for his exceptional all-round skill set and offering, equally at ease whether in court or in conference, and renowned for his ability to analyse with precision and explain with clarity. “Jonathan’s advocacy is the best in the business” (Legal 500 – 20024 / 2025); “he identifies the essence of the case very quickly”; “he has the ability to convey detailed and complicated legal concepts with ease to lay clients and judges”; “a very impressive strategist”; “always provides answers rather than creates problems”; “clients love him”; “a real joy to work with”; “frankly, he is just an all-rounder as a barrister” (Chambers & Partners – 2024/2025).

Some representative cases include:

• Elborne v HMRC [2024-2025] (ongoing) including [2025] UKUT 59 (TCC): inheritance tax test case regarding complex residential property tax planning structure.
• Altrad Services Limited v HMRC [2024] EWCA Civ 720: capital allowances test case in respect of purported multimillion-pound expenditure on plant and machinery.
• London Luton Hotel BPRA Property Fund LLP v HMRC [2024-2025] (ongoing) including [2023] EWCA Civ 362: high value capital allowances dispute in relation to hotel development.
• Gala Film Partners LLP v HMRC [2024-2025] (ongoing) including [2023] UKFTT 699 (TC): income tax dispute concerning whether activities of film-related LLP amount to a trade.
• Watts v HMRC [2024-2025] (ongoing) including [2024] UKUT 00168 (TCC): Dispute in respect of meaning of “transfer” in context of gilt strip legislation.
• Pride v HMRC [2023] UKFTT 316 (TC): inheritance tax dispute concerning “double trust” inheritance tax scheme.
• Ingenious Film Partners 2 LLP and others v HMRC [2022] EWCA Civ 015: £1.6 billion dispute concerning taxation of creative industry business structure.
• Clark v HMRC [2020] EWCA Civ 204: pension / tax dispute concerning meaning of “payment” in context of unauthorised payments charge legislative regime.
• Shelford (Herbert Life Settlement) v HMRC [2020] UKFTT 53 (TC): test case concerning inheritance tax home loan arrangements.
• Life Services Ltd v HMRC [2020] EWCA Civ 452: dispute concerning relationship between European law principle of fiscal neutrality and UK devolved legislative structure.
• Andrew v HMRC [2019] FTT 177 (TC): dispute in relation to complex gilt strip trust structure and applicable taxation.
• Estate of Lady Hood v HMRC [2018] EWCA Civ 240: leading Court of Appeal case on estate planning in relation to the family home and the gift with reservation IHT provisions.
• Seven Individuals v HMRC [2017] UKUT 132 (TCC); Acornwood LLP v HMRC [2016] UKUT 36 (TCC): £400 million dispute concerning taxation of Icebreaker film scheme.
• Charity Commission v Mounstar [2016] EWHC 876 (Ch): dispute in respect of charitable trust involved in £45m tax avoidance scheme.

Download Tax CV

Trusts, probate and estates: contentious

Jonathan has significant experience in the high value trusts and estates field – onshore and offshore, and both contentious and non-contentious. His expertise in this area is reflected in his recognition in the directories: he is ranked in Private Wealth and Probate (Legal 500); Private Client – Tax; and Traditional Chancery (Chambers & Partners). He is currently shortlisted for barrister of the year in the Citywealth Magic Circle Awards 2025.

In recent years a substantial element of Jonathan’s work has involved tax issues that arise in a trusts or estates context. Jonathan enjoys this aspect of his practice, and was the winner of the Tax Silk of the Year Award at the Chambers & Partners Bar Awards 2024. Jonathan is equally at ease with and enjoys classic breach of trust and fiduciary obligation disputes, and has experience of dealing with trusts disputes in the context of high-net-worth divorce proceedings. Jonathan regularly applies his trusts expertise in relation to disputes arising in differing contexts including professional liability, charity and commercial.

Whether advising or advocating in the trusts field, and whether doing so orally or in writing, Jonathan is praised in the directories for his exceptional ability “to convey detailed and complicated legal concepts with ease to lay clients and judges”; “Jonathan’s advocacy is the best in the business” (Legal 500 – 2024/2025). He is also known as an exemplary team player and leader with a formidable strategic acumen whose introduction into a dispute can be a game-changer: “A very impressive strategist”; “Jonathan wins cases that seem impossible to win”;  “a real joy to work with”; “frankly, he is just an all-rounder as a barrister” (Chambers & Partners – 2024/2025).

Jonathan’s cases in this area are often confidential, but recent examples of matters on which he has worked include:

• Advising in the context of ultra-high-net worth English divorce proceedings as to the trusts law position in respect of a high value property portfolio.
• Providing strategic advice in respect of an offshore trust structure regarding changes to the domicile regime from April 2025 following the Autumn 2024 UK Budget.
• Advising on the proper construction of trust documentation in order to ascertain the scope of trustees’ powers in respect of a famous historic trust.
• Litigation involving whether a common intention constructive trust has arisen in respect of valuable London real estate.
• The leading case on a widely deployed trusts and inheritance tax estate planning structure (Elborne v HMRC [2025] UKUT 59 (TC) (ongoing)).
• A series of cases concerning assets transferred into trust and their interaction with the gift-with-reservation regime (Pride v HMRC [2023] UKFTT 316 (TC); Shelford v HMRC [2021] UKFTT 53 (TC); Viscount Hood v HMRC [2018] EWCA Civ 2405).

In addition to his legal expertise, Jonathan brings to his trusts work the practical experience of more than a decade as a charitable trustee.

Download Trusts, probate and estates: contentious CV

Charities

Jonathan advises in respect of and acts in relation to charity matters of all descriptions, including large scale charity-related litigation.

Some representative cases include:

• Jaffer v Jaffer and others [2023-2024] including [2024] EWHC 135 (Ch): High profile and high-value dispute involving allegations of financial and governance breaches in respect of international Islamic charity.
• Dispute re Charity Land [2022-2023]: High-value multi-party dispute regarding ownership of and rights in respect of charity land.
• Life Services Ltd v HMRC [2020] EWCA Civ 452: Dispute concerning relationship between European law principle of fiscal neutrality and UK devolved legislative structure in context of charitable education structures.
• Re School Sites Act school charities [2018-2020]: Advising in relation to scope and terms of charitable gifts.
• Charity Commission v Mounstar [2016] EWHC 876 (Ch): Dispute in respect of charitable trust involved in £45m tax avoidance scheme.

Download Charities CV

Commercial disputes

Jonathan has extensive experience of business and commercial litigation across a range of courts and tribunals. His commercial legal expertise is supplemented by his experience in business in the UK, USA and Europe prior to coming to the Bar. Jonathan’s commercial practice is broad, reflecting his “impressive breadth of his expertise” (Chambers & Partners) and the fact that he is recommended in the legal directories across a range of fields including real estate, private client, tax and private wealth. Key elements within Jonathan’s commercial practice include:

Partnership and company disputes including related tax. For example:

• London Luton BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362: Multimillion-pound capital allowances test case regarding commercial property development LLP.
• Gala Film Partners LLP v HMRC [2023] UKFTT 699 (TC): Dispute concerning whether activities of film-related partnership amount to a trade.
• Ingenious Film Partners 2 LLP v HMRC [2022] EWCA Civ 015; [2021] EWCA Civ 1180 – £1.6 billion dispute concerning partnerships involved in the film industry.
• Clark v HMRC [2020] EWCA Civ 204 – dispute concerning offshore corporate and trust structures used to liberate pension funds.
• Seven Individuals v HMRC [2017] UKUT 132 (TCC) – multimillion-pound dispute concerning partners investing in partnerships involved in the creative industries.
• Acornwood LLP v HMRC [2016] UKUT 36 (TCC) – £400 million dispute concerning creative industry limited liability partnerships.

Commercial property transactions. For example:

• Acting for purchaser in respect of complex multimillion-pound transaction relating to land subject to charitable trust [2022-2023].
• Acting for high profile public body in commercial dispute in respect of multimillion-pound option agreement relating to substantial real estate portfolio [2020-2021].
• Multimillion-pound commercial dispute resolved by arbitration concerning the construction of complex contractual arrangements in respect of a real estate portfolio comprising over 1000 commercial properties [2018-2019].
• Re real estate portfolio of leading UK University [2017]: Multimillion-pound dispute concerning the basis upon which a major UK University holds its real estate portfolio.
• Camden Market Holdings Inc v IBRC [2015]: Dispute concerning rights under complex security arrangements in respect of assets worth £400m.
• Century Projects Limited v Almacantar (Centre Point) Limited [2014] EWHC 394 (Ch): High value commercial property dispute in respect of rights relating to iconic central London property, Centre Point Tower on New Oxford Street.
• Secretary of State for Justice v Topland Group [2013]: £23m commercial fraud dispute in respect of a transaction involving substantial central London business premises. Jonathan acted for the Secretary of State for Justice.

Rare artwork and other cultural items. For example:

• Sotheby’s, Italian Ministry of Culture and others v Mazzarelli: Interpleader claim concerning disputed ownership of allegedly stolen medieval Italian religious and cultural manuscripts.
• Acting in dispute regarding ownership rights in relation to significant 17th century (post-Ming, pre-Qing dynasty) Chinese porcelain collection.

Download Commercial disputes CV

Professional liability

Jonathan has extensive experience of professional liability disputes, including claims for negligence, breach of contract, breach of fiduciary duty and breach of statutory and regulatory obligations.

Jonathan acts for claimants and defendants, and across a wide variety of different professions.

Jonathan’s “impressive breadth of expertise” (Chambers & Partners) over a range of fields of law including property, trusts, tax and commercial gives him a sound understanding, and practical experience, of the substantive issues underlying the claim of professional negligence or other breach of duty.

Some representative cases include:

• Accounting: Acting for defendant accountants in respect of multimillion-pound claim for breach of contractual and tortious duties owed to the commercial lender.
• Estates and probate: Acting for defendant solicitors in respect of a dispute concerning the administration of a deceased’s estate.
• Financial advice: Acting for a claimant investor in respect of claim against IFA in respect of property based investments.
• Investment management: Acting for claimant investor in respect of a multimillion-pound claim against offshore discretionary fund manager.
• Real Estate and planning: Acting for defendant architects in respect of dispute concerning planning issues in relation to substantial residential development.
• Tax: Acting for defendant tax advisers in respect of complex employee benefit tax planning structure.
• Trusts: Acting for defendant solicitors in respect of a high value dispute regarding drafting of trust documentation.

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Domestic arbitration

Jonathan has extensive experience of arbitration, expert determination and other forms of ADR. He routinely advises and acts as an advocate in cases resolved by these means. He is happy to offer early neutral evaluations to assist parties in resolving their disputes.

Some representative cases include:

• Acting for high profile public body in expert determination in respect of a multimillion-pound option agreement.
• Acting in commercial dispute resolved by arbitration proceedings under the Arbitration Act 1996 concerning the construction of a complex contractual agreement in respect of a real estate portfolio comprising hundreds of commercial properties.
• Acting for well-known FTSE 100 company in multimillion-pound damages claim decided through expert determination following one party’s termination of a development agreement.
• Acting for vendor in multimillion-pound dispute resolved through mediation concerning breach of a contract for the sale of land in respect of a substantial central London residence.
• Acting for principal in multimillion-pound dispute resolved through mediation in respect of breach of an agency contract.

Download Domestic arbitration CV