Year of Call 2007
Chris has a substantial employment and tax practice and is instructed regularly in the High Court on commercial matters, in particular involving injunctions. Chris was the lead junior for the Defendants in the long-running Construction Industry Vetting Information Group litigation – one of The Lawyer’s Top 20 cases for 2016. This is the second time in three years that he has appeared in this feature, the first time being in 2014.
His strong expertise is recognised by Chambers UK who rank Chris as a leading junior in the fields of Employment and Tax, where they highlight, "He’s very good, extremely bright and good at assimilating documents. An effective cross-examiner and a good all-rounder" and "He's got fantastically detailed knowledge and is always looking to push the boundaries of the law to look for remedies."
Before being called to the Bar, Chris was a strategy consultant for Accenture and the Mergers and Acquisitions Manager for media group News International, which gives him a commercial and practical approach to legal issues that is highly valued by his clients.
Chris is on the Attorney General's C Panel of Junior Counsel.
Maintains a broad practice and advises on employment, tax, sport and commercial matters. He is widely praised for his intellectual acuity, good client service and strong work ethic. "He's very good, extremely bright and good at assimilating documents. An effective cross-examiner and a good all-rounder." Successfully defended a disability discrimination claim brought against British Airways which had serious implications for the airline's relocation policy. - Employment, Chambers UK 2016
Christopher Stone is garnering an increasingly strong reputation. He regularly handles employment tax matters and also has extensive experience of acting for HMRC in a variety of matters. "He's got fantastically detailed knowledge and is always looking to push the boundaries of the law to look for remedies." Represented the Revenue in a case considering the ability of businesses to deduct parking fines as a business expense. - Tax, Chambers UK 2016
"Has a growing reputation for the strength of his employment practice. Peers praise his handling of complicated multi-week whistle-blowing claims, and clients note his impressive and robust advocacy. He is a barrister of choice for many of the leading employment solicitors. Expertise: "He is completely unflappable and does not feel the pressure at all, even when he's handling complicated matters. His legal knowledge is second to none and he's regularly filling in the judges on points of law they may have missed." "Good with clients, he's more commercial than the average barrister." Recent work: Acted for the London Borough of Hammersmith and Fulham in defending a whistle-blowing and unfair discrimination claim." - Employment, Chambers UK 2015
"Regularly represents the Revenue and is increasingly acting for taxpayers in a variety of tax cases. Areas of expertise include employment-related tax issues, particularly those concerning employment status. Expertise: "He is very diligent and highly committed. He will stay up all night if you need him to. He has very good judgement and you can rely on any research he does." Recent work: He represented HMRC before the Upper Tribunal in a case considering the tax deductibility of travel expenses for doctors working in private practice." - Tax, Chambers UK 2015
"I have no hesitation in stating that Chris is a high calibre advocate. His advocacy is among the best I have seen for his level, and together with his other attributes he is in my opinion the best employment barrister of his level at the London bar." - Partner, leading City firmClose
EmploymentAdd to Portfolio
Chris is recognised as a leading junior in Employment Law by Chambers UK 2016.
He specialises in high value and complex tribunal claims for clients including City banks, professional services firms and an international airline. He recently appeared for claimants in whistleblowing and discrimination claims. Recent tribunal cases covered the full gamut of employment claims including all forms of discrimination, whistleblowing, collective consultation, working time and TUPE issues. He also offers experience in applications for interim relief.
In respect of High Court work, Chris is regularly instructed to advise and act in employment injunction matters, particularly regarding the enforceability of restrictive covenants. In addition, he has experience of bonus and wrongful dismissal disputes. His advisory practice also covers employment status and the taxation of termination payments – areas in which he draws upon his cross-over expertise in tax law.
Chris has a wealth of experience in High Court practice and procedure from his commercial practice. During 2015 and 2016, he was instructed in the Construction Industry Vetting Group Information litigation – one of The Lawyer’s Top 20 Case of 2016. In that case, he was the lead junior in multi-day hearings on Cost Budgeting and Expert evidence.
Significant cases in the EAT include:
- Majekodumni v City Facilities UKEATPA/0157/15 – use of Dropbox in the EAT
- Jose v Julio  IRLR 180 – the first appellate authority on the correct interpretation and application of the "domestic worker exception" in the National Minimum Wage Regulations 1999, as well as race discrimination
- Andorful v LBHF UKEAT/410/11 - concerning the Tribunal's power to strike out a discrimination case at the preliminary stage and an appeal against an award of costs
- Simpson v Merrick UKEAT/0490/09 – the impact of an employee’s bankruptcy on an employer’s ability to bring a counter-claim
Chris contributes to Bloomsbury Professional's Discrimination Law; writes for the ELA Briefing as well as the PLC Employment Blog and offers seminars to solicitors. Recent topics included: employment status, trends and tactics in restrictive covenant disputes, discrimination claims by equity partners, the quantification of personal injury claims in employment tribunals. He is a member of the ELA Training Committee.Close
TaxAdd to Portfolio
Chris is recognised as a leading junior in Tax Law by Chambers UK 2016.
He has substantial tax litigation experience in the First-tier Tribunal and appellate tribunals, often handling complex and high value appeals without a leader. His advisory practice is focused upon issues of residence and domicile (in which he has an extensive litigation background) and matters that cross over with his employment practice, notably employment status (including intermediaries and the application of IR35) and taxation of employment income. Chris also has extensive experience of judicial review claims in the tax context.
Significant cases includes:
- Davies & James v HMRC; Gaines-Cooper v HMRC (CoA and Supreme Court)  1 WLR 2625 - legitimate expectation in respect of IR20
- Stone v HMRC - Judicial review of HMRC's decision not to waive interest
Private client and estate planning
- Hargreaves v HMRC (UT and CoA) - individual residence; procedure for determining validity of discovery assessments
- Daniel v HMRC (FTT) - individual residence; full-time employment abroad; discovery assessments
Corporate tax and taxation of businesses
- G4S v HMRC (FTT) - first case on deductibility of parking fines
- Mertrux Ltd v HMRC (FTT, UT and CoA) - a leading case on the sale of goodwill
- Ramsay v HMRC (UT) - definition of a 'business' for rollover relief
- McLaren v HMRC (FTT and UT) - deductibility of a fine of $100m imposed by the FIA
- Samadian v HMRC (FTT and UT) - deductibility of travel expenses by a doctor in private practice
- Duckmanton v HMRC (UT) - deductibility of expenses incurred in defending a criminal charge
- Greathey Investments & Others v HMRC (FTT) - high-value claim concerning the purchase of pre-entry losses by the Peel Group
Practice and procedure in the First-tier Tribunal
- Fessal v HMRC (FTT) - role of the Human Rights Act in tax appeals
- Raftopoulou v HMRC (UT) - ability of FTT to extend time for an application for repayment of overpaid tax
Chris has written articles published in Taxation magazine and the Journal of International Tax, Trust & Corporate Planning. He has delivered seminars to solicitors on the taxation of partnerships and the statutory residence test. He is a member of the RBA.Close
Commercial LitigationAdd to Portfolio
Chris has extensive experience of a broad range of commercial matters in the County Courts and High Court. As well as acting on his own matters, Chris has been instructed as a junior in several long-running and complex High Court claims, including:
- Construction Industry Vetting Group Information litigation – one of The Lawyer’s Top 20 Cases of 2016 – Group Litigation involving claims by over 700 claimants bringing claims for defamation, unlawful means conspiracy, misuse of confidential and private information and breach of the DPA. Chris was lead junior on the case, including multi-day hearings on Cost Budgeting and Expert evidence.
- A major solicitor’s professional indemnity insurance aggregation dispute, selected as one of The Lawyer’s Top 20 Cases of 2014 (led by Colin Edelman QC).
- Southern Rock Insurance v Endsleigh Insurance (led by Colin Edelman QC and Richard Harrison) - a breach of contract claim for in excess of £15million against a claims handling service arising out of 50,000 motor insurance claims. Chris was instructed on this case for over 18 months
He is a member of COMBAR and the LCLCBA.Close
Professional NegligenceAdd to Portfolio
In light of his strong commercial expertise, Chris regularly receives professional negligence instructions, for example in solicitors', barristers', valuers' and architects' negligence cases on behalf of both claimants and defendants. He has particular speciality in solicitors' negligence cases, with recent cases including the late service of proceedings and conveyancing matters. He draws upon his multi-disciplinary expertise in employment and tax law for cases which involve those substantive areas of law, such as the quantification of loss in a negligently handled employment claim, or advice on whether a tax avoidance scheme would have succeeded if it had been successfully implemented.
Chris has delivered seminars to solicitors on topics including: lawyers' negligence in employment claims; limitation in professional negligence claims; SAAMCO and the Recoverability of Losses in a Falling Market.
He wrote an article with Alison Padfield on section 61 of the Trustee Act 1925, published in the Solicitors' Jounral. Click here to view.
Chris is a member of the PNBA.Close
Sports LawAdd to Portfolio
Chris is available for instruction on all employment aspects of sports law as well as disciplinary matters, particularly in rugby. He is Chairman of the Kew Occasionals RFC.
Chris was instructed by the claimant in Kevin Keegan v Newcastle United Football Company Ltd  IRLR 94, in the Premier League Manager's Arbitration Tribunal, and by a television football commentator in a claim against his employer.
Other recent experience includes:
- advising a Premier League footballer on the taxation of a termination payment
- appearing before the Rugby Football Union disciplinary panel in a matter concerning an abandoned game
- advising a Premiership rugby player regarding his rights under his playing contract and image rights agreements
- appearing for HMRC in the appeal by McLaren Racing Limited regarding the correct tax treatment of the $100m fine imposed in 2007 by the World Motor Sport Council