Year of Call 1999
Akash's principal areas of practice are employment law and employment-related tax and sport litigation.
He has extensive experience of appearing in a wide range of forums ranging from specialist tribunals to the High Court, Court of Appeal, House of Lords, Privy Council and Supreme Court.
Akash is recommended as a leading junior for employment by both of the leading independent directories (Chambers & Partners and the Legal 500). Akash has also been named as a leading junior in the forthcoming 2015 edition of the Chambers UK Bar Directory in the field of tax.
Recent notable cases include:
- Crossland v OSC Group Ltd and BA  EWCA Civ 576
- McLaren Racing Ltd v HMRC  UKUT 0269
- Lockwood v Department of Work and Pensions  IRLR 941
- Fox v British Airways  ICR 51
Comes highly praised for his tactical acumen and is recommended for particularly difficult cases. He is highly rated for his work across the board, and has notable recent experience in the High Court advising on multimillion-pound breach of contract claims as well as team moves. - Employment, Chambers UK 2015
Acts for taxpayers and the Revenue at all levels of the court system. His tax work is focused on cases relating to employment, and typically involves questions of remuneration and the taxation of employees. Expertise: "He has a very sharp, agile intellect and is very good strategically. He is also very user-friendly and affable." Recent work: He acted for the Revenue in a significant case before the First-tier Tax Tribunal concerning group loss taxation. - Tax, Chambers UK 2015
"An exceptionally bright and hardworking advocate" - Employment, Legal 500 2014
"He is quite simply excellent; he has all the qualities one wants in counsel." "He's got a great manner with clients and great technical knowledge, and displays great attention to detail." - Employment, Chambers UK 2014
"Highly pragmatic and commercial" and "has great client care skills and a down-to-earth approach." - Chambers UK 2013
Recommended juniors include Akash Nawbatt, whose ‘obvious intellect hides a fierce determination to succeed’. - Legal 500 2012
"Excellent strategist who is extremely hard-working." He has "a very understated style that is incredibly compelling and effective," and is appreciated by instructing solicitors for his charming client manner. - Chambers UK
"Hardworking, sensible and a fantastic advocate" Akash Nawbatt is "a star of the future" - Employment, Legal 500
Clients find that "Akash Nawbatt really punches above his weight - he is extremely bright, user-friendly and great to have on your team". - Chambers UKClose
EmploymentAdd to Portfolio
Akash practises in all areas of employment law including restrictive covenants and breach of confidence, breach of contract, wrongful and unfair dismissal, whistleblowing, TUPE, issues of employment taxation and discrimination.
Recent reported cases include:
- Fox v British Airways  ICR 51 (Unfair dismissal compensation)
- Arrowsmith v Nottingham Trent University  ICR 159 (ET costs jurisdiction)
- Kuehne & Nagel Drinks Logistics v HMRC  STI 221 (TUPE / Industrial Action)
- R (Sharon Shoesmith) v Haringey LBC & Ors  ICR 1195 (JR challenge to summary dismissal)
Pay, Incentives & PensionsAdd to Portfolio
Akash regularly advises in claims relating to all aspects of employee and partnership pay, incentives and pensions. He has particular experience of claims concerning bonuses, share options and enhanced redundancy entitlements. He is regularly instructed by HMRC, employers and employees in cases involving the taxation of all aspects of employee remuneration (including the correct tax treatment of termination payments).
Significant cases include:
- John Mander Pension Scheme v HMRC (2013): Appeal concerning the consequences of withdrawal of approval of an employer's pension scheme
- Kuehne & Nagel Drinks Logistics Ltd v HMRC  STI 221: Court of Appeal case concerning the correct tax treatment of payments made by an employer to 2000 employers following a TUPE transfer to avoid the threat of industrial action
- Smith v Credit Suisse (2011): High Court proceedings concerning entitlement to alleged contractual bonus and allegations of misrepresentation and irrational exercise of discretion
- Chilcott v HMRC  STC 456: Court of Appeal case concerning the exercise of employee share options
- Harlow v Artemis International Corporation Ltd  IRLR 629: High Court proceedings concerning entitlement to an enhanced redundancy payment entitlement. Also appeared in Keeley v Fosroc  IRLR 961 in the High Court and Court of Appeal (leading case on incorporation of remuneration provisions contained in Staff Handbook)
Restrictive Covenants & InjunctionsAdd to Portfolio
Akash is regularly instructed in employment injunction proceedings and other High Court proceedings concerning the enforcement of restrictive covenants and claims of inducing breaches of contract, fiduciary duty and confidence. Akash has particular experience of cases involving team moves and has appeared in some of the leading team move and springboard injunction cases.
Significant cases include:
- BGC v JPOR and GFI (2011): High Court proceedings involving claims of inducing breach of restrictive covenants and breach of other terms of the individual’s employment contract
- UBS v Vestra Wealth & Others  IRLR 965: High Court proceedings for a springboard injunction to prevent a team move involving 60 employees
- Assets Recovery Agency v M:  STC 1097: Leading case on circumstances in which a party can obtain a freezing injunction where underlying breach is anticipatory
- Benfield v Aon and Ors (2007): High Court proceedings arising out of a high profile team move in the reinsurance industry. The case involved claims of inducing and procuring breaches of contract, fiduciary duties and confidence and conspiracy to injure the claimant’s business by unlawful means
Dismissals & Employment RightsAdd to Portfolio
Akash has extensive experience of claims concerning unfair and wrongful dismissal, public law challenges to the termination of employment and the enforcement of other employment rights under TUPE, the Working Time Regulations and the National Minimum Wage legislation. Akash has particular experience in dealing with issues of employment and worker status in both the employment and tax tribunals and of high value whistleblowing claims.
Significant cases include:
- Fox v British Airways  ICR 51: EAT case concerning the recoverability in unfair dismissal proceedings of compensation for the estate’s loss of a death in service benefit
- R (Sharon Shoesmith) v Haringey LBC & Ors  ICR 1195: Public law challenge by Ms Shoesmith to the decision to summarily terminate her employment following a direction by the Secretary of State
- HMRC v Larkstar Data Ltd  STC 1161: High Court appeal concerning employment status in the context of the IR35 legislation
- Kraus v Penna Plc  IRLR 260: EAT case involving the correct construction and requirements of the constituent elements of a qualifying disclosure for the purposes of the whistleblowing legislation
EqualityAdd to Portfolio
Akash is regularly instructed in high value discrimination claims in the Employment Tribunal. Akash also has experience of discrimination claims in the County Court in relation to the provision of services.
Significant cases include:
- Lockwood v DWP and Cabinet Office (2013): Advised and represented the Cabinet Office in a series of test cases in the Employment Tribunal and Employment Appeal Tribunal involving age discrimination challenges to different aspects of the Civil Service Compensation Scheme
- Fischer v British Airways (2011): Represented airline in County Court sex discrimination proceedings brought by a passenger in relation to his alleged treatment on a flight
- Brown v Ministry of Justice (2010): Advised in disability discrimination proceedings commenced by a prisoner claiming that the prison service had failed to make reasonable adjustments; included a claim that the discrimination had impacted on his ability to participate in the necessary rehabilitation courses which he was required to complete to be eligible for parole
- Dean v Abercrombie and Fitch (2009): Widely reported disability discrimination proceedings brought by a disabled shop assistant
- Perry v Dresdner Kleinwort (2007) Represented Defendant investment bank in widely reported multi-million pound discrimination claim brought by Australian banker claiming he had been discriminated against because he was not German
Industrial RelationsAdd to Portfolio
Akash has been involved in a number of claims arising out of industrial disputes. He has particular experience of claims for interim relief, trade union detriment and for failure to consult.
Recent cases include:
- Taylor v American Airlines (2012): Successfully resisted application for interim relief in Employment Tribunal proceedings involving claim of unfair dismissal on grounds of trade union activities
- Holley v British Airways (2011): Successfully resisted high profile claim by BASSA Branch Secretary for unfair dismissal on grounds of trade union activities and an earlier application for interim relief
- BA Cabin Crew Dispute (2011 – 2012): Appeared in a number of Employment Tribunal and ACAS Arbitration hearings arising out of the British Airways cabin crew dispute
TaxAdd to Portfolio
Akash has represented Her Majesty's Revenue and Customs and taxpayers in tax disputes before the Tax Tribunals, the High Court, Court of Appeal, House of Lords and the Supreme Court.
Remuneration Structures and Taxation of Employees
Akash has extensive experience of advising and acting in cases concerning the correct tax treatment of employment income and other tax issues involving employee remuneration structures. Akash is also regularly instructed to advise on employment status issues, the correct tax treatment of termination payments and IR35.
Reported cases include:
- John Mander Pension Scheme Trustees Ltd v HMRC  STI 255: Court of Appeal case on tax consequences of HMRC withdrawal of approval of a pension scheme
- Kuehne & Nagel Drinks Logistics v HMRC  STI 221: Leading Court of Appeal case on the correct tax treatment of payments made to employees following a TUPE transfer in order to avoid the risk of industrial action
- Chilcott v HMRC  STC 456: Leading Court of Appeal case concerning the correct tax treatment of monies received following the exercise by employees of share options
- HMRC v Benchdollar Ltd  1 All ER 174: High Court employee remuneration litigation involving platinum sponge and rhodium remuneration schemes
- HMRC v Larkstar Data Ltd  STC 1161: High Court appeal concerning the correct construction and application of the IR35 legislation. Also appeared in the leading IR35 cases of Future Online Ltd v. Foulds  STC 198 and Usetech Ltd v. Young  STC 1671 Kuehne & Nagel Drinks Logistics v HMRC  STI 221: Leading Court of Appeal case on the correct tax treatment of payments made to employees following a TUPE transfer in order to avoid the risk of industrial action
Domicile, Individual, Corporate and Treaty Residence
Akash has appeared in all of the leading domicile, individual, corporate and treaty residence cases that have been litigated in the past 5 years including:
- Daniel v HMRC  UKFTT 173: Appeared in First-Tier Tax Tribunal concerning alleged non-residence based on claimed full-time employment abroad
- Glyn v HMRC  STI 630: Appeared in First-Tier Tax Tribunal in first residence case following the Supreme Court judgment in Gaines-Cooper involving the application of the distinct break test
- Daniel v HMRC  STI 288: Appeared in the Court of Appeal in test case on the case management of concurrent statutory appeal and judicial review proceedings
- R(Gaines-Cooper) (Davies and James) v HMRC  1 WLR 2625: Appeared in Supreme Court, Court of Appeal and Administrative Court in the leading case on the interpretation and application of HMRC guidance on individual residence
- Tuczka v HMRC  STC 1438: Appeared in the First-tier Tax Tribunal and Upper Tribunal in the leading case on the ordinary residence status of individuals coming to work in the United Kingdom.
- HMRC v Smallwood  STC 2045: Appeared in the Special Commissioners, High Court and Court of Appeal in the leading case on the correct interpretation and application of the residence tie-breaker in the OECD Model
- Grace v HMRC  STC 2707: Appeared in First-tier Tax Tribunal, High Court and Court of Appeal in leading case on residence status of airline pilot and the significance of UK based employment in determining individual’s residence status
- Laerstate v HMRC  SFTD 551: First-tier Tax Tribunal case concerning the domestic and treaty residence status of Dutch company owned by German resident exercising central management and control in the United Kingdom
Assessments, Discoveries and Penalties
Akash has appeared in a number of the recent leading cases on the validity of discovery assessments and penalty determinations.
Reported cases include:
- HMRC v Charlton  STI 259: Upper Tribunal appeal concerning the correct test for determining the validity of discovery assessments
- Hankinson v HMRC  STI 29: Leading Court of Appeal case on the correct interpretation and application of the validity of s.29 TMA 1970
- Stockler v HMRC : STI 2765: First-tier Tax Tribunal appeal concerning quantification of penalty determination. Also appeared in leading Court of Appeal case on the validity and quantification of penalty determinations: Stockler v HMRC  STC 2584
Sports LawAdd to Portfolio
Akash has experience of advising on and litigating sports law cases involving a wide variety of issues including the deduction of points for fielding ineligible players; alleged breaches of sporting regulations; imposition of regulatory fines and penalties; and issues involving player’s agents.
Current cases include:
- McLaren Racing Ltd v HMRC  UKUT 0269: Case involving the £100 million penalty imposed by the World Motor Sport Council under Article 28 of the FIA Statutes
- Stretford v Formation Ltd and Rodford (2012): High Court proceedings between sports agents arising out of breaches of the FA Regulations in the signing of a Premier League footballer