Tax barristers for London based clients.
Counsel for HMRC enquiries, First-tier Tax Tribunal, Upper Tribunal and High Court tax litigation, on Public Access or via solicitors and accountants.
Tax Barristers for London clients
London is the centre of the UK tax bar. Direct and indirect tax work is heard in the First-tier Tribunal Tax Chamber at Taylor House on Rosebery Avenue, in the Upper Tribunal Tax and Chancery Chamber at the Rolls Building, and in the Chancery Division and Administrative Court for judicial review and higher value tax litigation.
Clerk and Counsel is a clerking agency, not a chambers. We place independent tax counsel on London matters for taxpayers, in house teams, accountants and solicitors. Where Public Access is appropriate we can put counsel on an HMRC enquiry or tribunal appeal on a fixed fee without a solicitor.
Typical London tax instructions involve HMRC enquiries and assessments, code of practice 8 and 9 investigations, VAT and duty appeals, IR35 and employment status disputes, SDLT and property structuring points, capital allowances and R and D disputes and cross border residence and domicile arguments.
For hearing dates and short deadline HMRC correspondence counsel can usually be engaged within a week. Full tribunal preparation is set up on the tribunal timetable.
Areas of work in London
HMRC enquiries and assessments
Responses to HMRC enquiries, discovery assessments, closure notice applications and reviews under Sections 49A to 49I TMA 1970.
First-tier Tribunal Tax Chamber appeals
Direct and indirect tax appeals at Taylor House, including case management and full hearings.
IR35 and employment status
Off payroll working, employment status appeals and personal service company cases.
VAT and indirect tax
VAT registration, partial exemption, MTIC and cross border indirect tax appeals.
SDLT and property tax
SDLT liability, group relief, chargeable consideration and property structuring points.
Upper Tribunal and judicial review
Upper Tribunal Tax and Chancery Chamber appeals and judicial review of HMRC decisions in the Administrative Court.
Where these cases are heard
The First-tier Tribunal Tax Chamber sits at Taylor House, 88 Rosebery Avenue, London EC1R 4QU. Most direct and indirect tax appeals begin there, and many case management and shorter hearings are now listed on video.
The Upper Tribunal Tax and Chancery Chamber and the Chancery Division sit at the Rolls Building, 7 Rolls Buildings, Fetter Lane, London EC4A 1NL. Judicial review of HMRC decisions is heard in the Administrative Court at the Royal Courts of Justice on the Strand.
London tax work often crosses into related jurisdictions including insolvency and Companies List work at the B and PC and financial services regulatory work at the Upper Tribunal.
What drives this work in London
London tax work is driven by the size of the financial services, professional services and property investment base. HMRC has significant enforcement resource focused on London based clients, and the volume of code of practice 8 and 9 enquiries, IR35 cases and property tax disputes is materially higher in London than elsewhere.
Cross border residence and domicile disputes are a particular feature of the London instruction book, as are appeals involving offshore structures and non domiciled taxpayers.
Public Access enquiries in London are dominated by individual taxpayers with HMRC enquiries, contractors defending IR35 assessments and property investors dealing with SDLT points. Where an accountant is already engaged, counsel is often instructed alongside on a defined fixed fee for the appeal or for the technical opinion.
What instructing counsel costs
Fees are agreed in writing before any work begins. A written technical opinion on a London tax point typically runs between seven hundred and three thousand pounds plus VAT depending on complexity and document volume.
Drafting grounds of appeal or a Notice of Appeal to the First-tier Tribunal is usually in the range of eight hundred to two thousand five hundred pounds plus VAT.
Hearing fees at Taylor House and the Rolls Building run from around one thousand pounds plus VAT for shorter case management hearings through to three thousand five hundred pounds plus VAT for a full day tax tribunal appeal, with refreshers thereafter for longer cases.
If you have a London tax matter that needs counsel, send us a brief with the HMRC correspondence and we will come back with a shortlist, an indicative fixed fee where Public Access fits, and confirmation of conflict check timing.
Every barrister we place is regulated by the Bar Standards Board. Clerk&Counsel is a clerking agency and does not provide legal services itself.
Tax Barristers in London, common questions
Where are tax appeals heard in London?
First-tier Tribunal Tax Chamber appeals are heard at Taylor House on Rosebery Avenue. Upper Tribunal appeals and higher tax litigation are heard at the Rolls Building.
Can I instruct a tax barrister directly on Public Access?
Yes, where the matter is suitable. Counsel can respond to HMRC, advise on merits, draft grounds and appear at the tribunal on a fixed fee without a solicitor.
Do I need a solicitor as well as a tax barrister?
Not always. Many enquiries and appeals can be run by counsel and the client's accountant working together. We say up front where a solicitor is genuinely needed.
What does a full day tax tribunal hearing cost?
Junior counsel brief fees at Taylor House typically start at around two thousand pounds plus VAT per day, rising with seniority and complexity.
Do you cover VAT and indirect tax as well as direct tax?
Yes. We place counsel across VAT, duties and indirect tax appeals as well as direct tax cases.