Barrister Profile

Profile

Ingrid Simler QC is a leading silk, recognised for her expertise across a range of areas including Employment Law, Tax Litigation, Public and Administrative Law, and Human Rights.  Her work covers all areas of UK employment law, and increasingly, the EU dimension. Ingrid has particular experience of employment taxation. Ingrid is well regarded for her expertise in handling individual and corporate domicile and residence litigation for tax purposes, both for and against tax-payers. She has been involved in most (if not all) individual domicile and residence cases taken on behalf of HMRC over the last decade, and most recently appeared for HMRC in the Supreme Court in the landmark case concerning HMRC’s published guidance, IR20: Gaines-Cooper & Davies & James v HMRC [2011] UKSC 47.

Recommendations

Ingrid Simler QC is "a popular choice for really tough cases." "Tenacious and very cool under pressure," she is an exceptionally good cross-examiner, as well as being "accessible and crystal-clear in her advice to clients .... Interviewees commend her for her "fantastic analysis and ability to put her message across in plain English."
-Chambers UK 2012

Ingrid Simler QC, a client-oriented silk who gets to grips quickly with the detail of a case and proves robust in negotiation. Impressing both clients and courts, she “comes up trumps time and time again.” Recent highlights for her include representing Haringey Council in the Sharon Shoosmith dismissal and representing British Airways in the religious discrimination claim Eweida v BA
-Chambers UK 2011

Ingrid Simler QC is named Lawyer of the Week in 'The Times' newspaper. Ingrid, instructed by John Evason of Baker & McKenzie, acted for British Airways in the Court of Appeal. The court ruled that the airline did not indirectly discriminate against Nadia Eweida, an employee, on the ground of her religion, by adopting a staff dress code that forbade the wearing of a visible neck adornment, such as a cross.
- The Times newspaper 2010

A ‘formidable advocate and ferocious cross-examiner’, Ingrid Simler QC is well known for her experience in handling cases with an EU dimension.
-Legal 500 2011

Ingrid Simler QC has a "very firm manner" and "good cross-examination" skills, coupled with a "great empathy for clients facing distressing circumstances"
- Legal 500 2010

Ingrid Simler QC is "excellent at marshalling detail and proves impressive in the EAT." She is "amazingly client-friendly and empathetic," particularly when it comes to discrimination cases.
- Chambers & Partners 2009

Ingrid Simler QC of Devereux Chambers has a potent and varied revenue-side practice. She is feared by other members of the Bar, as she is "one of the most ferocious cross-examiners around" and has "immense trial experience."
- Chambers & Partners 2009

"Possesses people skills and a brilliant mind to boot"
- Employment, Legal 500

"Everybody speaks highly of Ingrid Simler" .... "a tenacious advocate who gets to grips with the papers quickly and easily"
- Employment, Chambers & Partners

Appointments

2011 - Member of the Panel of Counsel for the Equality and Human Rights Commission.

2010 - Deputy High Court Judge (Queen's Bench Division and Administrative Court)

2006 - Silk

2006 – Member of the Equal Treatment Advisory Committee of the Judicial Studies Board

2002 - Junior Counsel to the Inland Revenue (Common Law)

2002 - Recorder

2002 - Member of the Panels of Counsel for both the Disability Rights Commission and the Equal Opportunities Commission

2001 - Chairman of Bar Council's Equality & Diversity (Sex, Sexual Orientation & Age Discrimination) Committee

2001 - Junior Counsel to the Crown (A Panel)

Employment and Discrimination

Extensive experience of litigation and advice in this area which has been her principal field of practice throughout her career. Her work covers all areas of UK employment law and its EU dimension and includes restrictive covenants and team moves, breach of confidence, employment related injunctions, wrongful and unfair dismissal, redundancy, all aspects of discrimination and equal pay, working time, national minimum wage, pension schemes, share schemes, bonus schemes, retirement, issues of employment taxation, trade disputes.

Significant recent cases include (among many others):

• Sharon Shoesmith v London Borough of Haringey and others [2010] EWHC 852 (Admin) (judicial review challenge to dismissal of Director of Children’s Services following death of Baby P)
• Eweida v British Airways PLC [2010] EWCA Civ 80 CA  ( early case under the Religion or Belief Regulations. The case concerned the employer’s requirement to comply with its uniform policy that prevented the visible display of jewellery) 
• Tower Hamlets Primary Care Trust v Ugiagbe [2010] UKEAT 0068_09_1305 (appeal on grounds of failure to explain why inferences of discrimination could be drawn from facts found proved)
• Burgin v Al Jazeera [2008] (a high profile race and sex discrimination case against the news channel, Al Jazeera)
• Preece & others v Cabinet Office [April 2008]  (age discrimination test cases to challenge the Civil Service Compensation Scheme  regarding the differing levels of redundancy payments made to civil servants on termination of employment dependant on age at date of termination)
• GAB Robins (UK) Ltd v Triggs [2008] EWCA Civ 17 (whether assessment of compensation for dismissal can take account of pre-dismissal conduct in a constructive dismissal case)
• BLOT v GFI Holdings [July 2008] (multimillion dollar bonus claims litigated in context of team move from GFI to Tullett Prebon)
• Perry v Dresdner Kleinwort  [2007] (high profile race discrimination claim by Australian investment banker against German investment bank)
• Venables v. Hornby [2004] ICR 42, [2003] 1 WLR 3022, HL (the meaning of 'retirement' in exempt approved pension schemes)
• Kamlesh Bahl v. Law Society [2003] IRLR 640, EAT; [2004] EWCA Civ 1070 (drawing of inferences in race and sex discrimination cases)

Public and administrative law and human rights

Practice includes judicial review acting principally for public bodies and cases before the European Court of Human Rights.

Significant cases include:

• R v Her Majesty’s Revenue and Customs ex p Davies & James [2010] EWCA Civ 83; [2008] EWHC 1218 (Admin) (what is the taxpayer’s legitimate expectation in relation to HMRC Booklet IR20 dealing with non-residence) (currently on appeal to Supreme Court);
• R v OFSTED and others ex p Sharon Shoesmith [2010]  EWHC 852; [2011] EWCA (lawfulness of Joint Area Review carried out by OFSTED and Directions issued by Secretary of State in wake of Baby P murder)
• Eweida v British Airways Plc [2009] EWCA Civ 1025 (Protective Costs order in private proceedings)

• R v. Commissioners of Inland Revenue ex p Wilkinson [2003] 1 WLR 2683 [2003] 3 All ER 719 [2003] STC 1113, CA; [2005] EWHL (sex discrimination in widow's bereavement allowance and its compatibility with the Human Rights Act 1998) ECHR)

• Hobbs v. United Kingdom (claim before ECHR of sex discrimination in widow's bereavement allowance and its compatibility with Arts 14 and 1 Protocol 1 ECHR)

• PM v. United Kingdom (claim before ECHR of alleged Convention incompatibility of tax deductions for qualifying maintenance payments)

• R v. A Special Commissioner ex p Morgan Grenfell & Co Ltd [2003] 1 AC 563, HL (investigation powers and legal professional privilege)

• R v. Inland Revenue Commissioner ex p Banque Internationale a Luxembourg SA [2000] STC 708, HC (investigation powers)

Tax Litigation

Has represented Her Majesty’s Commissioners of  Revenue and Customs in tax disputes at all levels

Significant cases include:

• HMRC v Halcyon Films LLP [2010] EWCA Civ 261CA (relevant application of the Finance (No. 2) Act 1997 s.48 and s.42 and Finance Act 2002 s.101 for the purpose of tax relief)
• Micro Fusion 2004-1 LLP v HMRC [2010] EWCA Civ 260 CA (definition of the word 'film' for the purposes of the Finance (No. 2) Act 1992 s.42)
• Thorpe v HMRC [2010] EWCA Civ 339 CA (tax liability of sole director in relation to unauthorised payments out of  an exempt approved pension scheme)
• Grace v Revenue and Customs Commissioners [2009] EWCA Civ 1082; [2009] STC 213; [2010] UKFTT (residence status of pilot employed by British Airways in the UK),
• Kuehne Nagel Drinks Logistics Ltd & Ors v Revenue & Customs [2009] UKFTT 379 [2010] UKUT (Newey J) (whether payments to transferring employees whose expectation of future pension benefits is extinguished on transfer is taxable as an emolument from employment)
• ME v HMRC (costs order in favour of HMRC on withdrawal of appeal at door of tribunal)
• Hankinson v Revenue & Customs [2009] UKFTT 384; [2010] UKUT (discovery assessment in context of claim to be not resident or ordinarily resident in the UK for domestic and double taxation treaty purposes)
• Corbally-Stourton v Revenue & Customs [2008] UKSPC SPC00692 (validity of a discovery assessment in the context of a capital gains tax avoidance scheme intended to generate an allowable capital loss)
• Gaines-Cooper v Revenue and Customs Commissioners [2008] STC 1665 (domicile and residence case involving an international business-man with homes in many places); Gaines-Cooper v Revenue and Customs [2007] EWHC 2617 (Ch); [2008] EWCA Civ 1502 (23 October 2008) (limits of an appeal on domicile)
• Barclays Bank PLC, Trustees of Barclays Bank PLC v HMRC [2007] EWCA Civ 442
  CA (whether compensatory payments made when free tax advice scheme withdrawn are liable for tax)
• Shepherd v Revenue and Customs Commissioners [2005] STC (SCD) 644,(residence)
• Hornby v. Venables [2004] ICR 42, [2003] 1 WLR 3022, HL (the meaning of 'retirement' in exempt approved pension schemes)
• Langham v. Veltema (CA) [2004] EWCA Civ 193, CA ('discovery' in self-assessment)
• Barrett (Inspector of Taxes) v. Royal London Mutual Insurance Society Ltd [2003] STC 1129, CA (categorization for tax purposes of profits under a reinsurance policy)
• R v. Commissioners of Inland Revenue ex p Wilkinson [2003] 1 WLR 2683 [2003] 3 All ER 719 [2003] STC 1113, CA; [2005] EWHL (Extra Statutory Concessions and the Human Rights Act 1998)

Publications

Contributing author to Tolley's Employment Law

Editor Butterworths' Discrimination Law - author of section on race discrimination

Halsbury's Laws - Volume 13 - Race Discrimination

Professional Membership

Combar, ELBA, ELA, ALBA, RBA

Seminars & Lectures

Frequent lecturer on employment law.

Education

University of Amsterdam

Sidney Sussex College, Cambridge