Alex Spencer

Call 2023

Alex is a barrister and a chartered tax advisor. His practice encompasses contentious and non-contentious work in direct and indirect tax law and related areas (including professional negligence matters involving taxation issues, judicial review, and condemnation and other proceedings under CEMA 1979).

Alex started his career as a tax adviser in private practice at two "Big Four" accounting firms. He was called to the Bar in October 2023 and completed pupillage (at another set of chambers) in October 2024. He joined Devereux as a tenant in February 2026.

Alex's recent matters include:

  • Successfully representing a taxpayer (unled) in an appeal against penalties for the dishonest evasion of excise and import duty (HMRC withdrew from the appeal on the day of the hearing following opening submissions).
  • Successfully representing a foreign tax authority (led by Imran Afzal KC) in its objection to a taxpayer's application for special leave to appeal from the local Supreme Court to the Judicial Committee of the Privy Council.
  • Advising a taxpayer on settling a dispute with HMRC about the interpretation of the business property provisions in the Inheritance Tax Act 1984.
  • Advising on the application of a UK Double Tax Treaty to termination payments otherwise taxable under s.401 ITEPA 2003.

As part of his practice before coming to the Bar, Alex developed extensive experience advising on the indirect tax implications of the sale, purchase and movement of yachts, aircraft and other high value goods within the UK and European Union; and the UK tax implications of transactions in commercial property for occupiers.

Alex is a member of the Attorney General's" junior junior" panel of counsel and is instructed as junior counsel on behalf of HMRC in various ongoing proceedings before the Courts and Tribunals.

Alex is a contributor to publications including Tax Journal, the British Tax Review and Tax Insider Professional. He is a headnote writer for the International Tax Law Reports and the All England Commercial Case Reports (All ER Comm). He is a member of the

Chartered Institute of Taxation and sits on the Institute's technical sub-committee for indirect taxes.

Alex accepts instructions from professionals and from members of the public directly on a direct access basis.

Expertise
  • Tax

    Before coming to the bar, he worked for six years as a tax adviser in two ‘Big 4’ accounting firms. His work during this period included direct and indirect tax planning, tax transaction due diligence and tax dispute resolution (through litigation and mediation). 

    He also developed specialist practices in real estate tax, VAT and the taxation of luxury assets.

    He has a growing practice at the bar comprising contentious and non-contentious matters in all areas of tax law. His recent matters have involved limitation issues in the enforcement of National Insurance Contribution debts, personal liability notices for coronavirus support scheme payments, the classification of various supplies for VAT purposes, the charitable exemptions from charge in the Income Tax and Corporation Tax legislation, and the definition of relevant property for the purposes of business property relief in the IHT legislation.

    Alex writes regularly and has contributed articles to AccountingWEB, TaxInsider, Tax Journal and the British Tax Review.

    Alex accepts instructions in all areas of taxation law, including on a direct access basis. He is on the Attorney General’s ‘Junior junior’ civil panel of counsel.

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Areas of Expertise

  • Education

    Double first in Classics at Trinity Hall, Cambridge

    Distinction in each of the PGDL (law conversion course) and BTC (Bar Training Course).

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