One minute with Amanda Hardy QC, Old Square Tax Chambers
What’s in your in-tray?
Various diverse, interesting litigation: an upcoming First-tier Tribunal hearing on a capital gains tax and double taxation relief issue; a charity dispute; a variation of a number of settlements to extend the perpetuity and accumulation periods; an APR dispute over the farmhouse and a potential judicial review against HMRC.
On the advisory front: issues in relation to foreign domiciliaries (for example, whether to restructure in the light of the proposed changes to the regime to come into force in 2017; the taxation issues in relation to divorce where either or both of the parties is a foreign domiciliary and various issues raised by the change in treatment of collateral debt issues) and pensions taxation advice.
How do you expect the tax profession to evolve over the next five to ten years?
I expect a continuation of the shift towards litigation (particularly judicial review), mediation and advice on settlement as being the key services the Bar can provide.
What recent tax cases have caught your eye?
Mr Justice Barling’s decision in Bowring v HMRC [2015] UKUT 0550 (TCC), particularly for not applying HMRC’s approach on the Ramsay principle in a tax avoidance scheme context stating that their ‘approach would go well beyond any permissible purposive interpretation and would amount to rectification of the legislation to include provisions which might have been, but were not, included’ (para 87).
If you could make one change to UK tax law or practice, what would it be?
More certainty, for both HMRC and taxpayers; a triumph of hope over experience though!
Looking back on your career to date, what key lesson have your learned?
Approachability and good teamwork with those instructing you is key as well as clear and concise advocacy.
The courts and tribunals in which you’ve appeared include the House of Lords, the European Court of Justice and the Privy Council – and also the Ugandan Tax Tribunal. How does your experience in that tribunal compare with the UK experience?
It was a privilege to appear in front of the Ugandan Tax Tribunal against the Ugandan Revenue Authority who were fair and courteous at all times. Their system reflected the procedural position in the UK earlier this century and one highlight was successfully persuading the tribunal to allow us to adduce affidavits, rather than hearing all the evidence in chief in person (which would have taken several weeks). It also highlighted to me that although legal systems can contain significant differences (we covered international and constitutional issues of importance to the future and infrastructure of the country as well as capital gains tax) we are more defined by our similarities, both as tribunals and advocates.
What’s hot in tax litigation?
Judicial review against HMRC. I am advising on a number of issues in relation to judicially reviewing HMRC decisions. I suspect a lot more of our appearances will be in the Administrative Court in the next few years.
Aside from your immediate colleagues, whom in tax do you most admire?
Although not simply tax, Lord Hoffmann, brilliant to appear in front of, so sharp and prepared to be innovative.
Tell us a secret.
I am happiest with my husband and three daughters, preferably somewhere hot with a glass of wine.
One minute with Amanda Hardy QC, Old Square Tax Chambers
What’s in your in-tray?
Various diverse, interesting litigation: an upcoming First-tier Tribunal hearing on a capital gains tax and double taxation relief issue; a charity dispute; a variation of a number of settlements to extend the perpetuity and accumulation periods; an APR dispute over the farmhouse and a potential judicial review against HMRC.
On the advisory front: issues in relation to foreign domiciliaries (for example, whether to restructure in the light of the proposed changes to the regime to come into force in 2017; the taxation issues in relation to divorce where either or both of the parties is a foreign domiciliary and various issues raised by the change in treatment of collateral debt issues) and pensions taxation advice.
How do you expect the tax profession to evolve over the next five to ten years?
I expect a continuation of the shift towards litigation (particularly judicial review), mediation and advice on settlement as being the key services the Bar can provide.
What recent tax cases have caught your eye?
Mr Justice Barling’s decision in Bowring v HMRC [2015] UKUT 0550 (TCC), particularly for not applying HMRC’s approach on the Ramsay principle in a tax avoidance scheme context stating that their ‘approach would go well beyond any permissible purposive interpretation and would amount to rectification of the legislation to include provisions which might have been, but were not, included’ (para 87).
If you could make one change to UK tax law or practice, what would it be?
More certainty, for both HMRC and taxpayers; a triumph of hope over experience though!
Looking back on your career to date, what key lesson have your learned?
Approachability and good teamwork with those instructing you is key as well as clear and concise advocacy.
The courts and tribunals in which you’ve appeared include the House of Lords, the European Court of Justice and the Privy Council – and also the Ugandan Tax Tribunal. How does your experience in that tribunal compare with the UK experience?
It was a privilege to appear in front of the Ugandan Tax Tribunal against the Ugandan Revenue Authority who were fair and courteous at all times. Their system reflected the procedural position in the UK earlier this century and one highlight was successfully persuading the tribunal to allow us to adduce affidavits, rather than hearing all the evidence in chief in person (which would have taken several weeks). It also highlighted to me that although legal systems can contain significant differences (we covered international and constitutional issues of importance to the future and infrastructure of the country as well as capital gains tax) we are more defined by our similarities, both as tribunals and advocates.
What’s hot in tax litigation?
Judicial review against HMRC. I am advising on a number of issues in relation to judicially reviewing HMRC decisions. I suspect a lot more of our appearances will be in the Administrative Court in the next few years.
Aside from your immediate colleagues, whom in tax do you most admire?
Although not simply tax, Lord Hoffmann, brilliant to appear in front of, so sharp and prepared to be innovative.
Tell us a secret.
I am happiest with my husband and three daughters, preferably somewhere hot with a glass of wine.
