TAX BARRISTER

Helping you resolve your tax disputes

UK TAX & COMMERCIAL RELATED DISPUTE BARRISTER

Julian Hickey is a highly experienced London Tax Barrister, specialising in HMRC tax enquiries, tax appeals, tax advice and related commercial disputes.

TAX DISPUTE RESOLUTION

Are you or your clients facing an HMRC tax investigation? Do you need support to defend your case?

With over 20 years of expertise, Julian Hickey advises corporations and private individuals on tax-related transactions, tax investigations and tax disputes with HMRC. Julian is highly experienced in representing clients in HMRC investigations and tribunals, as well as robustly defending, negotiating and managing appeals to achieve the best possible result. He has a proven track record of representing clients in high value and complex tax cases and is known for his discretion, practical thinking and approachable style.

Julian offers maximum flexibility and can advise or attend any conference / Court or Tribunal hearing virtually or where appropriate in-person throughout the United Kingdom.

RECENT NOTABLE cases

Newcastle United Football Club Limited v HMRC [2024] UKFTT 223 (16 October 2023) https://www.bailii.org/cgi-bin/format.cgi?doc=/uk/cases/UKFTT/TC/2023/TC09105.html&query=(%22.2024.)+AND+(UKFTT)+AND+(223%22)

This case concerned an application by HMRC for specific disclosure of documents. The Appellant sought the return of documents seized during a criminal investigation under section 59 Criminal Justice and Police Act 2001(‘CJPA’) but HMRC wished to retain copies for use in civil VAT proceedings. The specific disclosure application concerned several thousand documents. The Tribunal directed disclosure on the basis that the matter involved a high-value complex case where a wider disclosure than that required by rule 27 of the Tribunal Rules was appropriate; further the Tribunal was satisfied that HMRC would suffer an unfair disadvantage in the litigation as a result of lack of access to the material. Julian represented HMRC.

HMRC v IPS Progression Ltd [2024] UKFTT 136 (12 February 2024) https://www.bailii.org/cgi-bin/format.cgi?doc=/uk/cases/UKFTT/TC/2024/TC09071.html&query=(IPS)+AND+(Progression)+AND+(Limited)

This case concerned the scope of the Disclosure of Tax Avoidance Schemes (DOTAS) rules in respect of an application by HMRC for determination by the Tribunal of a penalty for failure to provide HMRC with prescribed information relating to notifiable arrangements (FA 2004, s 308(3), TMA ss 98C, 100C). The issues were whether there were notifiable arrangements, whether the Respondent was a “promoter” in relation to notifiable arrangements, whether the Respondent had a reasonable excuse and the quantum of the penalty. The penalty was less than that sought by HMRC, and the FTT accepted that a protective disclosure was not an admission that arrangements were subject to DOTAS. Julian represented IPS.

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Julian has acted for clients in two recent cases that were live streamed and are available to now view on the Court of Appeal YouTube archive:

Oisin Fanning (1 March 2023) (Court 70):

Link here: https://www.judiciary.uk/live-hearings/fanning-appellant-v-hm-revenue-customs-respondent/

Julian represented the Appellant on HMRC’s challenge to tax planning. The case involved difficult issues of statutory interpretation. The case was before Lord Justice Jackson, Lord Justice Lewis, Lady Justice Falk. This case was reported in the Times and major tax and non-tax law reports.

Paul Bell & Mark Mitchell v HMRC (25 January 2023) (Court 63):

Link here: https://www.judiciary.uk/live-hearings/bell-appellant-v-hm-revenue-customs-anr-respondents/

Julian represented Mr. Mitchell (having successfully represented the client in the First tier Tax Tribunal and Upper Tribunal) concerning the disclosure of confidential documents, and the extent to which documents can be relied on by HMRC / another party in a tax appeal. The case was before Lord Justice Arnold, Lady Justice Carr and Lady Justice Whipple. This case was reported in the Times and major tax and non-tax law reports.

Do you need to challenge a HMRC tax penalty or fine? Are you or your clients looking for representation at a First-tier Tax Tribunal, Appeal to the Upper Tribunal or Court of Appeal? As a leading tax barrister, Julian can assist. more >

AREAS OF TAX EXPERTISE

DIRECT ACCESS TAX BARRISTER

Julian Hickey can be instructed directly by individuals and professionals under the Bar Direct Access scheme, which allows him, in appropriate cases, to work without a solicitor or accountant. This can save on costs and enable you to engage directly with a barrister with the specialist tax expertise you need. more >

TESTIMONIALS

Julian has been patient, insightful and most importantly technically brilliant. Our inhouse team has learnt immensely from Julian’s input into our complex case. Whilst no one wishes for litigation, we know who we will use in any future matters – he is always thoroughly prepared and put our case clearly and robustly

Julian Hickey is an exceptional advocate. He combines strong written submissions with impressive courtroom skills. He is able to adapt quickly and think on his feet in challenging situations. His technical knowledge in tax litigation is outstanding, particularly in cases involving HMRC disputes. He is also a pleasure to work with—personable, approachable, and highly respected in the sector.

Julian Hickey - Exchequer Chambers 'He is an excellent advocate, with a knack of distilling down complex arguments for consumption.'

“Julian is a pleasure to work with, responsive and practical in dealing effectively with the issues arising. He has a deep and broad-based technical knowledge, extending to other areas of law relevant when considering tax matters. His thorough and highly professional approach in preparing for litigation is reflected in both the written submissions and well-conceived and fluent advocacy.”

“Julian’s ability to explain complex tax technical arguments in a straightforward way was very beneficial to me and the other advisers. His advocacy skills are first class and he is great to work with.”

“In addition to being very able technically Julian has a good understanding of practical in-house issues. He is a lawyer with great integrity and will not hesitate to advise you that something does not work. In my experience, this is not a quality found in all lawyers!”

“Thanks so much for the detail [in the note of advice], in my 20-year tax career the best email I have ever read.”

“I have used Julian as tax counsel for my clients and also as a second review for the tax technical aspects of client work since starting my own, independent tax consultancy. I find Julian highly accessible and user friendly in his role as counsel. His advice is efficient, to the point and includes decisive recommendations of the best way to proceed in any given client scenario. Julian has a wide-ranging knowledge of tax and, often more importantly, general legal issues. This is highly valued by me and my clients alike. My clients are most often engaged in complex transactions. Julian’s advice is always commercially-focused and this is essential for my client base. His personable approach also ensures my clients like him as well as his advice.”

“I worked with Julian on a number of projects and his analysis was both of a very high technical standard and commercially astute.”

“Julian is a hugely capable and experienced tax lawyer, besides being charming and great fun to work with.”

“Having appeared in Court against Julian, I can say he is an excellent solicitor-advocate, and knows his tax law inside out. I would be very happy to recommend him for tax advisory and litigation work.”