Barrister Profile

Jonathan Fisher QC

Appointed QC	2003
Year of Call	1980

Profile

Principal areas of practice are tax disputes, money laundering and corporate crime.

Recommendations

“… Sources praise him for his gravitas and his "very good, clear advice …” (Chambers UK, 2012)

“… an experienced and active silk with "a diplomatic and thoughtful style …” (Chambers UK, 2012)

“… has produced some stunning work over the past year … A highly intelligent silk … a favourite of London’s top law firms …”
(Chambers UK, 2011)

“… has great gravitas when appearing in high-value cases where the stakes are high. His combination of tactical nous and robust negotiation skills makes him a favourite silk …”
(Chambers UK, 2011)

“…revenue expert Jonathan Fisher QC is learned and astute …”
(Legal 500, 2010)

“… brilliant at money laundering and confiscation matters. He regularly appears in an advisory capacity in matters pertaining to financial sanctions …"
(Chambers UK, 2010)

“… extremely thoughtful and considered” in the run-up to court but “once in the heat of battle he tells it as it is and pulls no punches ….” (Chambers UK, 2009)

Additional qualifications

Chartered Tax Adviser (Fellow)
Trusts and Estates Practitioner, accredited by STEP

Areas of Practice

Jonathan Fisher QC specialises in cases involving tax disputes, money laundering and corporate crime.

With extensive experience in civil and criminal cases, Jonathan Fisher accepts instructions in the High Court, First-tier Tribunal and Upper Tribunal, Crown Court and Appellate jurisdictions. Much of his work involves cross-border transactions and he has gained significant experience handling international mutual assistance issues. Jonathan is particularly familiar with cases involving offshore companies and trusts.

He is permitted by the Bar Council to accept instructions directly from a member of the public where the instruction of a solicitor would be unnecessary and would give rise to additional cost.

Tax disputes

Jonathan Fisher advises and represents taxpayer clients (individuals and companies) in the UK and abroad in all types of cases involving tax disputes, investigations, disclosures and contentious hearings. He is a Chartered Tax Adviser, a Fellow of the Chartered Institute of Taxation (CIOT), a Trusts and Estates Practitioner accredited by the Society of Trusts and Estates Practitioners (STEP) and a Board Member of Simon’s Taxes.

Proceeds of crime

Since the Proceeds of Crime Act 2002 was enacted, Jonathan Fisher has become a leading practitioner in the new areas of law which it established. In July 2009 the House of Lords European Union Committee (Home Affairs Sub-Committee F) referred to his evidence in its report, Money Laundering and Financing of Terrorism, 19th report 2008-9. Jonathan Fisher’s experience in tax and property cases involving offshore companies and trusts compliments his work in this area.

Corporate crime

Jonathan Fisher represents clients in all types of corporate crime cases. He also advises clients on matters such as the response to an investigation where corporate crime is suspected. In 2010 he chaired the Special Project Group established by the Fraud Advisory Panel into Fraud Reporting and he has advised Government on corporate crime issues.

Areas of work arising in the context of corporate crime include accounting misstatements, bribery & corruption, cartels, confiscation, civil recovery, cybercrime, data protection, environmental offences, financial services offences, fraud, health & safety offences, international economic sanctions and money laundering.

Advisory and Court Cases

Due to the highly confidential nature of this work, it is not possible to identify the clients in many of the advisory cases in which Jonathan Fisher has been instructed. Resolution of issues arising in these cases is often achieved without recourse to the Courts. Instructions to advise have been received from “magic circle” firms and top 4 accountancy firms, as well as other firms of solicitors and accountants (ranging from international firms to sole practitioners) seeking advice and/or representation in Jonathan Fisher’s areas of practice.

Significant recent cases in Court include -

Christopher Lunn & Co v HMRC ([2011] EWHC 240 (Admin) multi-million pound alleged tax fraud)
SEC v Manterfield ([2010] 1 WLR 172, Lydia Capital hedge fund, alleged investment fraud, cross-border freezing order)
Operation Ghast (R v Samra, 2010, £125 million carousel fraud)
Operation Euripus, (R v Castillo [2010] EWCA Crim 658, £250 million carousel fraud)
Opportunity Unique Fund (2009, international asset restraint, alleged income tax fraud, mutual assistance)
Thomas Wise (2009, MEP expenses fraud trial)
Financial Investment Advisers ([2009] Lloyd’s Rep: FC 221, tax film scheme, PACE production order)
ARA v Szepietowski ([2008] Lloyd's Rep FC 10, civil recovery, alleged tax and mortgage fraud, £30 million)
Re E (2008, solicitor accused of failing to report money laundering offences, contested committal)

Appointments

Current

Editorial Board Member, Simon’s Taxes
Visiting Professor of Law, London School of Economics
Honorary Visiting Professor, City Law School (City University London)
General Editor, Lloyds Law Reports: Financial Crime
Committee member, IBA Anti-Money Laundering Forum
Honorary Steering Group Member, London Fraud Forum
Commissioner, Bill of Rights Commission

Previous

Standing Counsel (Criminal) to the Commissioners of Inland Revenue at the Central Criminal Court and London Crown Courts, 1991 – 2003
Visiting Professor, Cass Business School (City University) 2003 – 2006
Steering Group Member, Assets Recovery Agency, 2003 – 2006
Legal Panel Member, Accountancy & Actuarial Discipline Board, 2005 – 2008
Trustee Director, Fraud Advisory Panel, 2006 –2010
Chairman of Research, Society of Conservative Lawyers, 2006 – 2010

Publications

Tax

Simon’s Taxes, Butterworths Looseleaf (continuing), editorial contributor
Eastenders Cash & Carry: lessons learnt, Tax Journal, 2011
The Anti-Money Laundering Disclosure Regime and the Collection of Tax in the UK, [2010] 55(3) British Tax Review 1
Arlidge & Parry on Fraud, 3rd Ed, Sweet & Maxwell, 2007, chapter contributor: Tax Fraud

Money laundering & corporate crime

Cordery on Solicitors, Butterworths Looseleaf (continuing), chapter contributor: Money Laundering
Economic crime and the global financial crisis, [2011] 5(4) Law and Financial Markets Review 276
Abusing M-banking for Money Laundering: an Unregulated Activity, Butterworths Journal of International Banking and Financial Law, 2011
Law and Regulation for Global Financial Markets, Enforcing the New Regime [2010] 4(4) Law of Financial Markets Review 346
Fraud Reporting: A Shared Responsibility, Fraud Advisory Panel, 2010
Fraud and Financial Crime, Research Note, Policy Exchange, 2010
International Guide to Money Laundering Law and Practice, 3rd Ed, 2010, Bloomsbury Professional, chapter contributor: Confiscating the Proceeds of Crime
A Practitioner’s Guide to International Money Laundering Law and Regulation, City & Financial, 2003, chapter contributor: EU Directives
The Law of Investor Protection, Sweet & Maxwell, 1^st Ed 1997, 2^nd Ed 2003, co-author

Professional conferences

Jonathan Fisher speaks regularly at professional development conferences organized by the leading providers on tax disputes, money laundering and corporate crime topics. He has recently chaired the LexisNexis Conference on Practical Tax Investigations and acts as consultant editor for Butterworth’s LexisNexis Webinar Series on Corporate Crime.

Professional membership

Bar Associations

Revenue Bar Association; COMBAR; Administrative Law Bar Association; International Bar Association

Other Lawyer Associations

Commercial Fraud Lawyers Association; Fraud Advisory Panel; Liberty; Proceeds of Crime Lawyers Association; Society of Conservative Lawyers; Society of Trust and Estate Practitioners