With some of the most experienced tax advisors and litigators at the Bar, our tax team is perfectly placed to deal with all areas of tax impacting both corporate and private clients. Our members act for the tax payer as well as for the government, with twelve members on the Attorney General's panel of junior counsel.
We are ranked as a leading tax set by Chambers High Net Worth, Chambers Global, Chambers UK and Legal 500, with our members recommended as leading barristers in this field.
The expertise of our members has been consistently recognised by Chambers UK and Legal 500, who both consider Devereux to be a leading tax set:
"Devereux is a set that is home to highly respected barristers who are able to handle broad swathes of tax litigation. Members are well respected for their representation of both taxpayer clients and HMRC in high-stakes and precedent-setting cases." - Chambers & Partners, 2025
"Chambers boasts extensive experience of handling cases concerning corporate taxation, capital allowances, stamp taxes, Diverted Profits Tax and IR35 issues, with clients mentioning they have "deep knowledge across all relevant areas of tax law." - Chambers & Partners, 2025
"Devereux is highly active on behalf of HMRC, and as such provide ‘extremely valuable insight for taxpayers’, in both contentious and advisory mandates." - Legal 500, 2025
In particular, we are recognised for first-class advice and litigation concerning all tax issues relating to:
- Companies, partnerships and other unincorporated businesses
- Residence and Domicile (individual and corporates)
- Trusts and foundations
- Pension funds
- Charities
- Real estate
- Employment and service provisions (including “IR35” issues)
- Structured tax planning
- Statutory investigation powers and assessment procedures (civil or criminal)
- VAT, Customs Duties and other indirect taxes
- Stamp Duty and Stamp Duty Land Tax
All of our barristers have an excellent reputation for combining in-depth analytical expertise, an ability to deal with highly complex issues and their skill to offer clear and practical advice to professional as well as lay clients. Our members are widely acknowledged as having a real feel for the effective preparation and presentation of factually and legally complex and sensitive cases.
Given our expertise in other core areas of law such as employment, proceeds of crime, fraud and professional negligence, our barristers are ideally placed to advise on the cross-over of tax with any of these areas.
Related Expertise
- Employment
- Banking and Financial Services
- Sports Law
- Corporate Tax & Taxation of Businesses
- Employment Income Taxation
- Inheritance Tax (IHT)
- Judicial Review
- Off-payroll working (IR35)
- Partnership Taxation
- Private Client and Estate Planning
- Stamp Duty and SDLT
- Tax Investigations
- VAT and Customs Duties
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News
- Court of Appeal provides guidance on “in connection with…employment” test in Part 7A ITEPA
- Devereux Nominated in Multiple Categories in Legal 500 Awards 2025
- HMRC succeed in share loss relief appeal
- £5M taxpayer success as VAT assessments cancelled and HMRC concede appeals concerning student financing
- VAT deregistration under the Ablessio principle: Impact Contracting Solutions Ltd v HMRC
- Court of Appeal takes s’more principled approach to the interpretation of VAT food exemptions
- Marika Lemos and David Bedenham appointed King’s Counsel
- Upper Tribunal Hands Down Landfill Tax Judgment
- Kittel and Time Limits
- Devereux members ranked within Chambers Global Guide 2025
- Court of Appeal loosens ‘exceptional circumstances’ test
- FTT releases decision in Lloyd’s Banking Group Cross Border Group Relief Appeal
- Ashley Greenbank Commences Pupillage at Devereux
- Marika Lemos and David Bedenham Recommended for Appointment as King’s Counsel
- Max Schofield in VAT on Sports Drinks appeal
- Upper Tribunal determines conditions for appointing a non-legal representative in the FTT
- Refinitiv v HMRC – Court of Appeal upholds Upper Tribunal Decision
- New Rankings for Devereux in Chambers & Partners UK Bar 2025
- New Rankings for Devereux in Legal 500 2025 Guide
- Upper Tribunal decides that IR35 applies to Stuart Barnes’ work for Sky
- Devereux Nominated in Multiple Categories in Legal 500 Bar Awards 2024
- Upper Tribunal decides gilt strips appeal
- First judgment in a judicial review claim concerning the Disguised Remuneration Repayment Scheme 2020
- Ferguson-Davie & Edwards v HMRC: The proper construction of the carried interest provisions
- Upper Tribunal guidance on ‘Place of Effective Management’
- B Share Scheme fails – Clipperton v HMRC
- Max Schofield in Remote Gaming Duty Case
- Devereux members ranked in Chambers Global Guide 2024
- Upper Tribunal Rules £6 million Payment in Settlement of ET Discrimination and Whistleblowing Proceedings was Taxable
- Chris Stone appointed King’s Counsel
- Judicial Review and injunctive relief refused in HMRC Publication Decision
- Georgia Hicks represents taxpayers in Court of Appeal decision on the proper fiscal characterisation of payments related to changes in a pension scheme
- New Rankings for Devereux in Chambers & Partners UK Bar 2024
- The Upper Tribunal confirms the extent of the section 36 (extended time limit) burden on HMRC
- Felicity Cullen KC wins Tax Silk of the Year at The Legal 500 Awards 2023
- Upper Tribunal confirms that car allowances are free of NIC
- Upper Tribunal determines test for ‘exceptional circumstances’
- New Rankings for Devereux in Chambers & Partners - Tax: Private Client
- Devereux Nominated in Multiple Categories in Legal 500 Bar Awards 2023
- High Court hands down judgment in £10m VAT legitimate expectation case
- Max Schofield in VAT zero-rating of Turmeric Shots
- FTT releases decision in Gary Lineker IR35 appeal
- Max Schofield joins Devereux
- The taxation of settlement agreements: a new approach?
- Chambers UK Bar Award 2022 – Wins for Robert Weir KC and Christopher Stone
- Supreme Court refuses taxpayer’s application for permission to appeal against the Court of Appeal’s judgment in Embiricos v HMRC
- The taxpayer in Professional Game Match Officials Limited v HMRC given permission to appeal to the Supreme Court
- Three Devereux Nominations at the Chambers UK Bar Awards 2022
- Reasonable excuse, special circumstance and deliberately withholding: The UT weighs in again with a twist
- Striking-out criminal penalty proceedings: the impact of Article 6 ECHR
- No ticket, no entry – the Court of Appeal rules on the need for a valid VAT invoice to exercise the right to deduct
- Joshua Carey leading Sam Way successful in Court of Appeal employment tax “profit” appeal
- FTT imposes £1m DOTAS non-disclosure penalty
- Georgia Hicks represents taxpayers in successful UT appeal considering the proper fiscal characterisation of payments related to changes in a pension scheme
- Devereux ranked in Chambers High Net Worth Guide 2022
- Eight Devereux nominations at the Legal 500 Bar Awards
- Howard Watkinson and Joshua Carey to appear in significant VAT invoicing appeal
- R (Hoey and others) v HMRC: HMRC successful in Court of Appeal
- Court of Appeal Hands Down Judgments in IR35 Appeals
- RMF Ltd v HMRC: Upper Tribunal clarifies the limits of the Tribunal’s jurisdiction when reviewing decisions to withdraw Gross Payment Status
- FTT determine correct tax treatment of £6M LIBOR-related termination of employment payment
- Court of Appeal upholds Upper Tribunal decision that gas cavities are not ‘plant’
- Howard Watkinson joins Devereux Chambers
- Hargreaves v HMRC: Upper Tribunal upholds validity of £84 million discovery assessment
- Embiricos v HMRC: Court of Appeal provides guidance on Partial Closure Notice regime
- Court of Appeal judgment on correct tax treatment of employee share options and restricted securities
- Upper Tribunal determines that disclosure notes in marketed SDLT avoidance schemes were inadequate to prevent discovery assessments
- New Rankings for Devereux in Chambers & Partners UK Bar 2022
- Sheiling Properties Ltd v HMRC: APNs and PAYE Determinations
- Court of Appeal rejects Arron Banks’ inheritance tax appeal
- New rankings for Devereux in The Legal 500 2022
- Court of Appeal allows appeal in professional football referees employment status case
- Tax Junior of the Year nomination for Marika Lemos
- Devereux ranked in Chambers High Net Worth Guide 2021
- Aparna Nathan QC and Ishaani Shrivastava successful in defending judicial review challenge
- Supreme Court sets threshold for HMRC to give a Follower Notice
- Taxpayer win in HMRC v Wilkes: HMRC were not empowered to issue discovery assessments to recover HICBC
- Aparna Nathan QC successful at the Upper Tribunal in upholding the FTT’s decision on the Mixed Member Partnerships Legislation.
- Upper Tribunal guidance on burden of proof in tax appeals
- £4.6 million success for Joshua Carey in the Tax Tribunal: Gooch Technology Limited -v- The Commissioners for HM Revenue and Customs
- Former adviser to the Ecclestone family found liable to pay tax, interest and penalties of over £20m
- Expenditure on gas cavities ineligible for allowances for plant
- Invalid invoices and HMRC’s discretion: Tower Bridge GP Ltd -v- The Commissioners for HM Revenue and Customs [2021] UKUT 30 (TCC)
- New Rankings for Devereux in Chambers Global 2021
- Court of Appeal determines capital allowances claims on infrastructure assets
- B Share Scheme fails – Clipperton v HMRC [2021] UKFTT
- Andrew Burns QC elected as new Head of Chambers
- HMRC v Embiricos: Upper Tribunal allows appeal on the scope of HMRC’s power to issue a Partial Closure Notice
- Court of Appeal reinstates First-tier Tax Tribunal’s decision that Jersey-incorporated subsidiaries were resident in the United Kingdom for tax purposes
- Senior accountant cleared of multi-million pound allegation of cheating the public revenue
- New Rankings for Devereux in Chambers & Partners UK Bar 2021
- Devereux’s Legal 500 2021 Set Overview Released
- New rankings for Devereux in Legal 500 2021
- Upper Tribunal denies disclosure of MAP documents
- Devereux members represent HMRC and the taxpayer in IR35 case
- Devereux Chambers ranked in Chambers & Partners’ High Net Worth Guide 2020
- Joshua Carey joins Devereux Chambers
- Akash Nawbatt QC and Colm Kelly successful in the Supreme Court
- 4th edition of Tax Avoidance by Rebecca Murray is now available
- No breach of Arron Banks’ human rights on UKIP donations
- Akash Nawbatt QC and Colm Kelly appear at the Supreme Court via video link
- Service Update - 19th March 2020
- Devereux in Chambers & Partners Global Rankings 2020
- Farming losses: restriction on sideways loss relief – HMRC win in the Upper Tribunal
- First judicial consideration of the Mixed Member Partnership Rules - Nicolas Walewski v HMRC [2019] UKFTT 0058
- UT holds that s8 Notices to file issued by computer are valid - The Commissioners for HM Revenue and Customs v. Nigel Rogers and Craig Shaw [2019] UKUT 0406 (TC)
- Upper Tribunal holds that HMRC can continue enquiries into multi-million pound claim for consortium relief
- HMRC v Goldsmith [2019] UKUT 0325: Upper Tribunal reverses FTT Decision that s8 TMA Notices to file were invalid
- Devereux wins Tax Set of the Year and Richard Harrison wins Insurance Junior of the Year at the 2019 Chambers UK Bar Awards
- Court of Appeal upholds decision of the High Court striking out ‘abusive’ private law claims brought by individuals who participated in failed tax avoidance schemes
- Victory in Supreme Court for the Executors in Routier and another v HMRC [2019] UKSC 43: “gifts to charities” cannot only mean gifts to UK charities
- Devereux ranked as a leading set in 8 specialist areas by Chambers UK 2020
- Devereux recommended in Legal 500 2020
- Four Devereux nominations in the Chambers UK Bar Awards 2019
- Devereux ranked in Chambers High Net Worth 2019
- Rebecca Murray joins Devereux Chambers
- Upper Tribunal hands down judgment in case concerning the interaction of IR35 and Categorisation Regulations
- Supreme Court refuses permission to appeal in Information Notice JR – R(PML Accounting Ltd) v HMRC
- First-tier Tax Tribunal determines that payments under a Premier League footballer’s image rights agreement taxable as earnings
- Aparna Nathan appointed Queen’s Counsel
- Devereux wins Tax Set of the Year
- Four Devereux nominations in the Legal 500 UK Bar Awards 2019
- Devereux ranked as a leading set in 8 specialist areas by Chambers UK 2019
- Devereux recommended in Legal 500 2019
- Principal Private Residence Relief – period of ownership
- Two Devereux nominations in the Chambers Bar Awards 2018
- Landmark decision in the First-tier Tribunal (Tax Chamber) rules that ‘National Group’ referees are self-employed
- Devereux ranked in Chambers High Net Worth 2018
- No taxable supply on salary sacrifice adjustment
- High Court rejects judicial review of recovery of provisional tax repayments
- High Court dismisses challenge to follower notice
- Decision handed down in the first of a series of appeals concerning the application of IR35
- Court of Appeal allows HMRC’s appeal in Raftopoulou v HMRC
- Devereux shortlisted in The Legal 500 UK 2018 Bar Awards
- Aparna Nathan successfully represents HMRC in the Supreme Court
- Devereux ranked as a leading set in 7 specialist areas by Chambers UK 2018
- Devereux ranked in Chambers High Net Worth Directory
- Devereux nominated for two Chambers UK Bar Awards
- Court of Appeal allows appeal on conspicuous unfairness
- HMRC wins significant case on Corporation Tax
- Diverted Profits Tax: Application for judicial review refused
- Devereux recommended in Who’s Who Legal (UK Bar 2017)
- Success in Chambers Global 2017
- HSBC chief loses tax probe case by HMRC
- Georgia Hicks appears for BBC presenters in a high profile application for specific disclosure against HMRC.
- New appointment to the Attorney General’s Panel of Counsel (C Panel)
- Jolyon Maugham QC in Top 50
- Success in Chambers UK 2017
- Landlords’ challenge to tax changes rejected
- FTT decides case concerning the correct tax treatment of termination payments
- New appointment to the Attorney General’s Panel of Counsel (B Panel)
- Three Devereux tax barristers ranked in the new Chambers HNW 2016
- High Court dismisses Judicial Review challenge to APN legislation
- FTT decides test case concerning new Managed Service Company legislation
- Jolyon Maugham QC shortlisted as ‘Tax Writer of the Year’
- Administrative Court rejects taxpayers’ challenges to withdrawal of Liechtenstein Disclosure Facility
- The Lawyer features Jolyon Maugham QC as one of their “Hot 100 2016”
- New appointments to the Attorney General’s Panel of Counsel (C Panel)
- Individual secures knock-out blow: HMRC’s £6m Excise Duty Assessment was out of time
- Aparna Nathan selected by International Tax Review for “Women in Tax Leaders” guide
- Devereux scoops ‘Insurance Set’, ‘Insurance Silk’ and ‘Employment Junior’ at 2015 Chambers UK Bar Awards
- Upper Tribunal allows HMRC residence appeal: HMRC v James Glyn
- Devereux scoops two awards at the Legal 500 UK Awards announcements
- Devereux’s members increase their individual rankings by 21% in the new Legal 500 2015 edition
- Construing multi-party labour contracts: ICM (UK) Ltd v HMRC
- Summer Budget 2015 ~ Proposed changes to taxation of non-UK domiciliaries
- Devereux’s new appointment to the Attorney General’s Panel of Counsel (B Panel)
- Key private client tax points to note about the 2015 Budget
- Court of Appeal deals with the question ‘what is a trade’
- Tax Tribunal upholds IHT penalty against beneficiary of will for deliberately withholding information from executors
- Andrew Burns and Jolyon Maugham awarded silk in 2015 QC appointments announcement
- Court of Appeal restricts access to injunction in aid of a statutory appeal
- Tax Avoidance - Game Over? The Hardman Lecture 2014
- Four Devereux barristers nominated in three categories of the Chambers Bar Awards 2014
- Devereux Chambers’ tax team attracts Aparna Nathan and Marika Lemos
- Devereux Chambers tax team now attracts Barrie Akin
- Felicity Cullen QC joins Devereux Chambers Tax Team
- Appeal allowed in McLaren Racing Limited £32 million “Spygate” penalty case
- Jolyon Maugham acts unled in landmark tax avoidance scheme on behalf of members of Icebreaker partnerships
- Kate Balmer successful in Reed Employment appeal and judicial review
- Devereux shortlisted as Tax Chambers of the Year by the Taxation Awards 2014
- Timothy Brennan QC succeeds in the Hong Kong Court of Final Appeal
- Devereux Chambers announces the arrival of tax specialist Jolyon Maugham
- Court of Appeal determines correct tax treatment of compensation for early termination of Mercedes Benz dealer agreement
- Ingrid Simler QC named as one of The Lawyer’s Hot 100 2013
- Devereux Recognised by Chambers UK 2013
- Akash Nawbatt and Chris Stone act in McLaren tax appeal
- Members of Devereux recommended by Legal 500 2012 edition
- Timothy Brennan QC successful in bonuses tax avoidance scheme appeal
- Ingrid Simler QC wins the right to challenge tax deal with Goldman Sachs
- Ingrid Simler QC and Akash Nawbatt successful in test case on taxation of employment income
- Kate Balmer successful in £158 million Reed Employment Group litigation
- Devereux Recognised by Chambers UK 2012
- Ingrid Simler QC, Akash Nawbatt and Christopher Stone succeed in the Supreme Court
- Members of Devereux recognised by Legal 500’s 2011 edition
- Devereux barristers in Supreme Court tax case
- Devereux Recognised by Chambers UK 2011
- Devereux recognised by Legal 500’s 2010 edition
- Timothy Brennan QC and Akash Nawbatt succeed in the Court of Appeal on the ‘Round the World’ scheme
- Timothy Brennan QC successful in Court of Appeal: no legal professional privilege available for accountants
- Devereux team win important Court of Appeal residence ruling
- ‘Approachable, professional and efficient’ as recognised by Chambers UK 2010
- No legal professional privilege for accountants
- Devereux recognised by Legal 500’s 2009 edition
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Articles
- Devereux Tax Essay Competition - Now Accepting Submissions
- Sizing up the competition - The Upper Tribunal considers the public authority VAT exemption in Northumbria Healthcare NHS Foundation Trust v Revenue and Customs
- The Court of Appeal’s guidance on IR35 employment status
- Business on own account?
- UK Tax Appeal Decision Provides Important Lessons on Use of Expert Evidence
- The Court of Appeal’s ruling in PGMOL: seven lessons on mutuality of obligation
- The high income child benefit charge post-Wilkes
- Daarasp and anor v HMRC
- “Minor procedural changes” or a circumvention of crucial safeguards?
- Reform of IR35 in the private sector
- Jazztel: restitution and retrospectivity
- COT3s, settlement agreements and maternity pay
- Domicile
- Taxing talent: principle and pragmatism
- Exploring the taxation of ‘injury to feelings’ termination payments
- A distinct break ~ the Upper Tribunal decision in HMRC v James Glyn
- Tax on awards for injured feelings in discrimination cases
- The new capital gains tax regime for non-residents
- Sharing bundle preparation costs
- Taxation of termination: update from the Tax Tribunal
- Upper Tribunal decides on correct treatment of bonus clawback payments
- Taking a Tax Appeal
- Goodwill and its relations
- Employment status and onshore intermediaries
- The Spygate Scandal
- Tax deductions for commercial penalties
- Big business
- Leaving on a jet plane - the practical implications of Gaines-Cooper v HMRC
- Tax Tips and Traps on Termination
- Taper Relief Can Go Down As Well As Up Over Time
- Taper Relief - Increased Opportunities
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Books
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Events
- Devereux Pupillage Information Webinar | 23 January 2025
12 April 2016
RBA and Criminal Bar Association: a joint panel discussion17 November 2015
Tax planning for non-domiciliaries22 October 2015
Managing a trust business in 201530 September 2015
Practical tax planning 201504 June 2015
Crossing the line: when ‘avoidance’ escalates to a criminal investigation12 October 2015
Fourth international white collar crime institute22 April 2015
UK GAAR: Impact on private clients conference 201522 January 2015
Resolving tax disputes event19 April 2013
Tax Journal Masterclass01 July 2014
Tax seminar06 November 2014
The new tax landscape for collateral debts and for property owned by non-residents30 September 2015
UK landscape for non-res and non-dom property investment31 January 2013
Tax roundtable27 June 2012
Tax roundtable01 May 2012
Tax roundtable04 October 2012
Tax roundtable26 October 2011
Commercial Law Conference01 December 2011
Tax Issues on Termination - Traps and Tips15 November 2011
The Simon’s and DeVoil Conference12 October 2011
Practical Tax Investigations16 March 2015
Indirect Tax Meeting March 2015 - Tax & Ethics28 April 2015
What might the new non-dom rules look like?16 June 2015
Transcontinental trusts 2015 and international trust litigation03 May 2016
Judicial review and tax: what will run and what won’t21 October 2015
Where are we now? Private client post budget taxation update
Barristers with this Expertise
- Felicity Cullen KC
- Akash Nawbatt KC
- Aparna Nathan KC
- Christopher Stone KC
- Marika Lemos KC
- David Bedenham KC
- Barrie Akin
- Rebecca Murray
- Howard Watkinson
- Kate Balmer
- Georgina Hirsch
- Sebastian Purnell
- Georgia Hicks
- Bayo Randle
- Marianne Tutin
- Katya Hosking
- Colm Kelly
- Joshua Carey
- Max Schofield
- Harry Sheehan
- Anna Greenley
- Sam Way
- Hitesh Dhorajiwala
- Charlie Hill
- Matthew Bignell
- Aparajita Arya
- Alice Defriend
- Josh Neaman
