Philip Simpson KC advises on and litigates all UK taxes. He practises at both the English and the Scots bars. He is ranked band 1 for tax by Chambers and Partners and is recommended for tax by the Legal 500. Recent Supreme Court cases include Moulsdale v HMRC (VAT) and Vermilion v HMRC (employment-related securities). Email: psimpson@15oldsquare.co.uk; tel: 020 7242 2744.