Profile

Ph: +44-7854-405-180 +64-21-156-6156

Called to the Bar by Gray’s Inn: 27th November, 2013

Tenant at Field Court Chambers: 6th January, 2014 – present

Having transferred from English solicitor with advocacy experience, exempt from pupillage.

Recent Reported Cases and Publications

London School of Marketing Ltd v Revenue and Customs (PROCEDURE: Other) [2017] UKFTT 715 (TC) (15 May 2017)

R (on the application of London School of Marketing Ltd) v Secretary of State for the Home Department [2014] EWHC 2790 (Admin),

Tax Journal

7th March, 2016 – Finance and Business Training: the UK VAT education exemption and fiscal neutrality,

Tax Analysts: News Analysis

November, 2011 New Zealand's Tax Strategy for Establishing Itself as
a Finance Center

Past Speaking engagements

March – 2016 – Civil Procedure Rules update, changes, case management, disclosure, costs

October, 2011- Committee of the Russian Duma – UK limited Partnerships,

June 2011 – Close Brothers QROPS Masterclass – Chair Rex Cowley,

February 2004 - Institute of Chartered Accountants of New Zealand London Branch – CPD
New Zealand tax

Advocacy

Criminal advocacy including bail applications, trials and reported decision on penalty for false advertising; R v Docklands Estates [2000] 3 EGLR 7

Drafted numerous civil claims and defences’ including third party actions by and against creditors.

Acted in numerous interlocutory matters including directions and case management, specific disclosure, overseas evidence gathering by depositions, injunctions pending trial, security for costs

Acted in numerous enforcement proceedings including bankruptcy, winding up, oral examination, garnishee, attachment, writs of fieri facias, charging order, injunction, order for possession order for sale, interpleader and registration in foreign jurisdictions.

Represented creditors in the companies winding up court including novel application for creditors claims to be consolidated,

Litigation over a joint venture Heads of Agreement for the purchase from a government department of a freehold building the City;

Proceedings under the Landlord and Tenant Act for extension of and termination of leases;

Reported housing litigation and Judicial reviews including reported decision on the definition of eviction; R v London Borough of Islington ex parte Aldabbagh (1994) 27 HLR 271.

Judicial Reviews of immigration decisions including appeal to House of Lords concerning definition of religious persecution; Omoruyi v Secretary of State for the Home Department (2000) Times, 3 November; [2000] All ER (D) 1367 (CA)

Successful Judicial Review proceedings against UKBA concerning refusal of sponsor licence.

Companies Act/chancery litigation between shareholders for unfair prejudice against minority; appointed Receiver and management of international companies;

Acting for an English company seeking an order voiding a lease and development rights (executed by a current director and former company secretary/solicitor) granted to the director’s wholly owned company without disclosure and informed consent or authority.

Matrimonial property litigation against high net worth offshore resident with offshore companies and bank accounts; cross-border freezing orders and payment orders; including HC advocacy reported in October 2001 in Jersey LR; P v P and AMS JLR 2002; Assisted with related Maltese of petition for Annulment of Marriage under Maltese law;

Assisted New York associated firm with False Claims ‘bounty hunter’ contingency litigation in London and US;

Successful reported claim for conversion of two valuable paintings. A defendant’s unresolved tax issue affected witness credibility; Kurtha v Marks [2008] EWHC 336 (QB)

Trustee Act claim for the removal of a trustee in the NZ HC resolved by consent in settler/beneficiary client’s favour.

Substantial trust and estate litigation including HC advocacy; acting for and against trustees of testate and intestate estates, against creditors for orders joining spouse as constructive trust beneficiary of sole spouse registered property, obtained orders for accounting, appointed Judicial Trustees; Re Beddoe orders.

Represented a note holder in an international bond issue in which the issuer was involved in extensive overseas litigation against the non-UK borrower security/obligor.

Acted for a UK taxpayer seeking to review HMRC’s refusal to grant VAT eligible body clearance including drafting review application, preparation of clients supporting documents, briefed a QC to lead, research and advice.

Company Commercial

Drafted commercial agreements, assignments, share and asset sale and acquisition agreements and joint venture agreements.

Advised a Brazilian multinational company on its reorganisation around a UK holding company used for the acquisition of a nasdaq listed target and dividend routing,

Assisted with establishment and operation of UK and NZ limited partnerships, limited liability partnerships, taxable and transparent companies, trustee companies and trusts including related documents.

Established and operated AML/CTF private exempt fund compliance programs reporting and compliance systems;

Advised on General Data Protection Regulation 2018 and its application outside the EU;

Securities

Drafted and advised on UK and NZ public issuer documents and disclosure of substantial agreements and liabilities;

Advised on substantial UK and NZ taxation and cross-border matters;

Advised on and drafted private promissory note issues.

Advised on the use of the UK and NZ as a base for limited partnerships conducting private equity investment outside the UK and NZ including tax, indirect tax and securities issues.

Advised NZ superannuation schemes including monitoring UK budget announcements affecting pensions and finance legislation, settled and reviewed trust deeds, amendments and various related documents including administrator member correspondence.

Advised a UK LLP controlled by offshore resident limited liability partners providing investment management services to a overseas regulated bond fund as to the extent of its exemption from and EU and UK FCA regulation.

Advised NZ beneficiaries of companies (and frozen assets) struck off or to be struck off on opposing regulators decision and restoration.

Taxation

Advised on BEPS regarding application of Double Tax Agreement Branch taxation,

Successfully acted First Tier Tribunal a UK tax payer applying for exemption from VAT; applied in the First Tier Tribunal (Tax) (UK) for a stay of proceedings pending another related matter proceeding to appeal in the Court of Appeal (UK). The related matter is presently awaiting hearing of its appeal in the Supreme Court (UK). Noting Brief regarding two similar education vat exemption cases in the Upper Tribunal and Court of Appeal;

Advised NZ superannuation scheme (ROPS) manager and supervisor on scheme deeds compliance with applicable UK tax rules; assisted with setting up relationship with and reporting to HMRC;

UK and NZ company and limited partnership set-ups for investors into overseas jurisdictions, advised on international taxation;

UK tax advice regarding reorganisation of non-UK pension fund;

Advised technology funds on UK and New Zealand tax on reorganisation following change of residence of director; assisted with governance, documents and drafting;

Advised on, drafted and set-up of family trusts and advised settlors, trustees and beneficiaries in transactions by trustees for the minimisation of UK Inheritance Tax, Capital Gains Tax;

Advised on QNUPS formation and UK IHT;

Advised regarding UK pension contribution by salary sacrifice;

Advised on PAYE exemption for a loss of employment compensation payment;

Advised on the situs and deductibility of a non-UK liability from a deceased UK estate for UK IHT;

Advised UK “blended family” will and UK IHT planning advise and drafting.



Contact the Expert

Complete the form below to contact the expert directly.