Philip Simpson QC ranked band 1 for tax advice and litigation

In the Chambers and Partners annual survey of the UK legal profession, Philip Simpson QC, of Terra Firma Chambers in Edinburgh and Old Square Tax Chambers in London, has been ranked band 1 for tax advice and litigation.

Clients described him as having ‘an encyclopaedic knowledge of tax’, and as ‘explaining issues in a straightforward manner’.

In previous years, he has been described as ‘having a detailed grasp of the law’, and giving ‘clear, pragmatic advice’.

Mr Simpson said: “Chambers and Partners is a highly respected, independent publication that conducts extensive annual surveys of solicitors, accountants and tax advisers, so it is particularly pleasing to be ranked by them as being among the best tax counsel at the UK bar.”

In the past year, Simpson has met with success for taxpayers in a number of important VAT cases, such as Taylor Clark Leisure plc v. HMRC (claims for repayment of VAT in the context of VAT groups), Findmypast Limited v. HMRC (on-line retailers and vouchers), Balhousie Holdings Limited v. HMRC (effect of sale and leaseback transaction on zero-rating of nursing home), Caithness RFC v. HMRC (zero-rating of a rugby club pavilion), and Sibcas Limited v. HMRC (whether temporary structures were immovable property, and therefore VAT exempt).

On the advisory side, he has advised on a wide range of mainly direct tax matters, including carry forward of loss relief in the context of the takeover of an investment trust, transactions in securities provisions in the context of a merger involving liquidations, and the tax consequences of an offshore pension fund.