Specialises in revenue law with an emphasis on litigation at all levels, tax planning using offshore structures for high net worth individuals, non-residents and non-domiciliaries; corporate reconstructions and reorganisations; tax planning for entrepreneurs.
Recent cases include:
Income tax settlement provisions
Capital gains tax
Mutual Assistance Recovery Directive ("MARD")
She co-authored McCutcheon on Inheritance Tax (6th ed.) with Marika Lemos and Withers. She contributes to Mellows: Taxation of Executors and Trustees (chapter on “Trusts with a Foreign Element”). Aparna also co-authored the 8th edition of “Offshore Business Centres”, which was published in 2008. She is also a regular contributor to technical journals and lectures extensively to professionals.
In 2017, Aparna was promoted onto the Attorney-General’s A Panel of civil Counsel to the Crown.
In October 2015, International Tax Review selected Aparna as part of their “Women in Tax Leaders” guide.
She is the Chair of the Capital Gains Tax Sub-Committee and a Member of the Succession Taxes Sub-Committee at the CIOT. She is Honorary Secretary of the Addington Society and is a member of the Worshipful Company of Tax Advisers.
She has been called a “feisty cross-examiner” by Chambers and Partners and as someone who fights points “fearlessly and fluently” and "excellent for complex cases" by the Legal 500.
For several years Aparna taught tax and insolvency law to University of London post-graduates. In 2014 she taught at Cambridge University.
Away from Chambers, she takes a keen interest in Indian Classical Music and Dance, having been trained in the latter discipline for 6 years. She is on the Education Committee of the Bharatiya Vidya Bhavan (Institute of Indian Culture).
She is fluent in Hindi and Tamil.
"She combines technical strength with a commercial mind and practical touch." - Tax (Private Client), Legal 500 2017
"Extremely technical, though she maintains a commercial outlook." - Tax (corporate), Legal 500 2017
Aparna Nathan is a well-regarded senior junior with an impressive tax practice. She advises on offshore tax structures and represents both taxpayers and the Revenue in litigation. One source says: "She's a senior barrister and is confident on UK tax matters, especially in relation to offshore complex arrangements, and she's also a good sounding board generally. She often has an insight into why something in legislation is the way it is, or why the authorities take a particular stance. I also like that she splits her time between the taxpayer and HMRC, so she has a good balanced view of both sides, which is obviously helpful." An instructing solicitor says Nathan is "excellent at identifying and explaining the technical tax issues that might arise from any given situation," and reports that she has "a very commercial attitude to providing a resolution to the issues, which is much appreciated by clients." - Band 1, Tax: Private Client, Chambers High Net Worth 2017
An adept barrister with well-established advisory and litigation practices. She has particular expertise in revenue law, offshore structures and tax planning for UK and non-UK domiciled entrepreneurs. "She's always delightful to deal with. She gives very good, practical commercial advice. Inheritance tax is her particular strength." "Every opinion has the rigour of being extremely well prepared. She's very thorough and exhaustive on tax analysis; she gives good, robust views." Represented HMRC in the Court of Appeal on the interpretation of procedural provisions for loss of claims. - Tax: Private Client, Chambers UK 2017 and Private Wealth: Tax, Chambers Global 2017
Has expertise in the full range of corporate tax cases and is an expert in inheritance tax and trusts matters. She maintains a strong advisory practice and is involved in many large-scale tax litigation matters. "Always brings something interesting to the table and is willing to share her experiences. She is very experienced, very organised, very user-friendly and someone who's prepared to think around the issue." - Tax, Chambers UK 2017
"Her work ranges from high-stakes judicial reviews to complex advisory matters" - Private client - personal tax, Legal 500 2016
"Her work includes nine-figure cases for HMRC" - Tax: Corporate, Legal 500 2016
Aparna Nathan is a revenue law specialist. She balances excellent litigation work with a well-respected advisory practice. 'I was very impressed with her' says a source, while another interviewee commends her as 'technically excellent, especially on inheritance tax'. Her practice involves advising on offshore trusts, residency and domicile matters. Sources regard her as 'very easy to work with' adding: 'She goes the extra mile'. Nathan acts for numerous HNW individuals and families but has a specific expertise advising entrepreneurs on tax planning structures. An interviewee comments: 'Aparna gives concise, clear, pragmatic and commercial advice with a clear understanding of the client’s objectives'. - Tax: Private Client, Chambers HNW 2016
A "very user-friendly, very responsive and proactive" practitioner who is widely regarded as being in the first rank of juniors at the Tax Bar. She is particularly strong on tax planning for corporations and entrepreneurs. "She is a great ally to have and enjoys the technical issues without losing sight of the need to be practical." Represented the Revenue in a case concerning an income tax avoidance scheme. - Tax, Chambers UK 2016
Possesses exceptional knowledge of capital gains and inheritance tax. Her practice also encompasses tax planning for high net worth individuals, non-domiciled individuals and entrepreneurs. "Very helpful and extremely thorough. She is technically excellent, especially on inheritance tax." "She is renowned for her commerciality and gets straight to the point." Counsel to HMRC on their case against Lord Howard of Henderskelfe regarding whether or not a painting should be subject to capital gains tax. - Tax: Private Client, Chambers UK 2016 and Chambers Global 2016
"Excellent with clients and practical in her outlook." - Private Client: Personal Tax, Legal 500 2015
"Very eloquent and particularly good at handling offshore matters." - Tax: Corporate, Legal 500 2015
Routinely assists the Revenue in tax disputes. Her practice also includes advisory work, especially in relation to tax planning for non-domiciliaries and high net worth individuals. Expertise: "She is technically good and very practical in her approach. She is very good to work with." Recent work: Acted for HMRC in a challenge made against a structured avoidance scheme involving loans on depreciating currencies. - Tax, Chambers UK 2015
Has a strong advisory practice attending to the needs of high net worth individuals, as well as those who require assistance in matters concerning domicile status. Expertise: "She's extremely technically able and can deliver the advice in a understandable way." - Private Client, Chambers UK 2015 and Chambers Global 2015
"A go-to junior on technical tax questions; she really knows her stuff" - Legal 500
"Aparna Nathan advises high net worth individuals on tax planning using offshore structures and is a “formidable opponent” in court." – Private Client, Who’s Who Legal 2015
Ranked as a Leading Junior in Private Client: Private Tax, Aparna Nathan is "able to communicate well with non-tax specialists" - Legal 500
An expert in tax disputes, strong on the technical side, who does a good deal of work on behalf of HMRC. She also handles tax planning work for high net worth individuals and non-domiciliaries. "Personable and approachable, she is able to communicate well with non-tax specialists." - Chambers UK
"A great, commercial approach to resolving clients’ issues". - Legal 500
Has a particular focus representing high net worth individuals and non-domiciles on a range of tax planning issues. She also handles commercial disputes and revenue work. "A superb technician across all spheres of private client tax law, who has excellent commercial awareness and is impressively responsive." - Chambers UK
Senior junior Aparna Nathan is ‘excellent for complex cases’. - Legal 500
Appointed to the Attorney General's Panel of Counsel (B Panel) in 2015
Appointed to the Attorney General's Panel of Counsel (C Panel) in 2010