Mr Julian Hickey LLB(Hons), LL.M. (Tax), LL.M. (Corporate), Ph.D

Membership Status: Barrister - Full Member

General Information

Julian was called to the Bar in 1995 and he has been a partner with major City and West End solicitors’ practices. Julian specialises in disputes that that arise from tax or tax-related matters (enquiries, appeals, judicial reviews, trusts, company, partnership, insolvency, intellectual property, professional negligence), advising clients on the tax implications whilst keeping a good appreciation of the wider issues relevant to them.

Available to be instructed by both UK and international clients, Julian can act as an advocate, as well as in an advisory capacity in all areas of Chambers’ practice and has appeared both on his own and as part of a team in a wide variety of cases.

Ranked in Chambers and Partners UK and Legal 500 for Tax he is “very bright and mixes commercial acumen with the academic rigour required in tax work”…”His experience as a solicitor gives him a unique insight and marks him out at the Bar.”

Julian is instructed in the usual way by solicitors, accountants, Chartered Tax Advisers, Trust & Estate Practioners. Julian also accepts instructions directly from clients under the Bar Direct Public Access scheme, which allows him, in appropriate cases, to work without an instructing legal or tax professional.

Recent featured cases

Publications

Qualifications and memberships

Areas of Law

Tax appeals

Julian advises on all aspects of tax appeals (First-tier Tribunal, Upper Tribunal, Court of?Appeal) and judicial review (High Court); and also acts on tax related criminal investigations (defence), matters arising from professional negligence (claims and defence). In a regulatory context, he takes appeals before the Disciplinary Tribunal (CIOT/ATT).

Tax disputes

Julian accepts instructions in all areas of Chambers’ practice including corporate, international, employment, private client, VAT, SDLT, Stamp Taxes, and customs and excise duty. For illustrative experience, please refer to Featured Cases.

Tax advisory

Julian’s’ experience includes:

Commercial & Chancery

Julian acts in commercial and chancery proceedings with tax aspects (such as trusts, partnerships, insolvency and professional negligence disputes).

During Julian’s practice career, first as a solicitor and then as a barrister, he has developed a wide-ranging knowledge and understanding of company, partnership, intellectual property, trusts and insolvency law. This enables him to advise clients with a good appreciation of the wider issues relevant to these cases.

Examples of work Julian has advised and representing clients on include:

Feedback

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.

Iain Robertson Tax Consultant

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.

CFO UK Corporate Group

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!

Head of Transfer Pricing Financial Institution

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

Tax QC Lincoln’s Inn

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

Head of Tax Listed Company

We had a complicated VAT issue for which our usual advisors were unable to help. Julian was able to step in and provide expert advice in a timely manner and was able to help us reach a successful conclusion. I would be more than happy to contact him again and to recommend him to anyone needing assistance in dealing with HMRC

Head of Finance Real Estate Fund

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.

Kevin Hindley Partner, AndersentTax,

CPD

Julian is available to deliver presentations on a range of tax subjects (such as tax enquiries, tax appeals, judicial review, insolvency and tax related matters).

Publications

Recent cases: HMRC v Development Securities Plc [2020] EWCA Civ 1705 (Court of Appeal, November 2020) (whether Jersey companies UK tax resident) David Hannah & Ano (UT) (validity of SDLT planning, discovery assessments and whether deliberate penalty valid) Albert House Property Finance PCC (UT) (validity of withdrawal of appeal, FTT strike out power and exercise of r.5 discretion to allow withdrawal of appeal) Hopscotch Ltd v HMRC [2020] STC 2313 (UT July 2020) (whether company carrying on a trade for the purposes of ATED) Kevin McCabe v HMRC [2020] UKFTT 42 (HMRC's application to withdraw Statement of Agreed Issues, application for further and better particulars) Kevin McCabe v HMRC [2020] STC 2148 (UT June 2020) (whether to direct HMRC to disclose documents relating to a “mutual agreement procedure” with the Belgian tax authorities pursuant to the UK/Belgium double tax treaty) Albert House Property Finance PCC [2020] UKFTT 274 (validity of withdrawal of tax appeal) Mark Mitchell & Paul Bell [2020] UKFTT 102 (TC) (subject to UT appeal) (HMRC seeking to rely on documents confidential to one appeal in joined appeal concerning that appellant and another appellant - first appellant objecting - decision based on relevance of material - application allowed in part Development Securities (No.9) Ltd & Others v HMRC [2019] STC 1424 (UT) (won on appeal from FTT) (HMRC granted permission to appeal to CA (October 2020): corporate tax residence / Jersey / UK / dual residence Bhaur & Others v IVM PCC & Others (Chancery Division) (ongoing) (Defence to mistake claim / rectification in respect of employee benefit trusts) Group Claimants v Ingenious & Others (allegations of negligence in respect of film partnership structures) MCX Dunlin (UK) Ltd v Revenue And Customs [2020] EWHC 11 (Ch) (13 January 2020) (whether repayments were Advance Petroleum Revenue Tax or PRT; represented HMRC Albert House Property Finance PCC Ltd & Anor v Revenue & Customs [2019] UKFTT 732 (TC) (3 December 2019) (whether SDLT appeals validly withdrawn, appeal to UT allowed) Newton & Anor v Revenue & Customs (SDLT - whether discovery - whether subsale relief applied) [2019] UKFTT 688 (TC) (12 November 2019) Hannah & Anor v Revenue & Customs (SDLT – whether annuity sole consideration for house purchase, ss. 52, s.75A) [2019] UKFTT 342 (TC) (appeal to UT Nov. 2020) Turners (Soham) Ltd v HMRC [2019] STI 959: computation of trading profits / application of statutory renewals allowance; whether trucks and trailers “tools” XYZ v A,B, C & Others (High Court and Court of Appeal) (2019) (subject to reporting restrictions / Contempt of Court Act 1981) XYZ v A,B, C & Others (High Court) (2018): Application for specific disclosure and Public Interest Immunity (application of ‘neither confirm nor deny’ policy) Pulsin Ltd v HMRC [2019] STI 222 – represented HMRC, whether product an item of “confectionary” or a “cake” for VAT purposes. Divisional Court (2018) (subject to reporting restrictions / Contempt of Court Act 1981) Publications Co-author of Tax Appeals with Adam Craggs (RPC) and Jonathan Levy (Levy & Levy), second edition, 2020 Co-author of Law and Regulation of Tax Professionals, Bloomsbury Publishing, first edition 2020 Rowe and accelerated payments, The Tax Journal, September 2015, co-authored with Michael Conlon QC Julian is the author of the 7th edition of VAT and The City. Foreword by Michael Conlon QC: ‘VAT and the City is the invaluable vade-mecum for the practitioner and in-house expert alike’. Contributor to Tolley’s Property Taxation 2014-15 Patent Box, The British Tax Reporter 2013, CCH Tax Disclosure on Direct Tax Schemes, Tax Planning 2012-13, CCH Taxation of Companies and Company Reconstructions (Sweet & Maxwell). Contributions on taxation of UK-inward investment, permanent establishments, EU taxation, equipment leasing, finance leasing (long funding leases), controlled foreign companies, corporate reconstructions, capital loss avoidance. Zero-rating and Leasing to Airlines: Indirect Taxes (September 2012) and published in European Tax Service journal Contributor, Encyclopaedia of Forms & Precedents (Butterworths): (1) Taxation of Commercial Property; (2) Taxation of Intellectual Property Johnston Publishing (North) Limited v HMRC, British Tax Review; and subsequent case note on the Court of Appeal decision October 2000 Tax Appeals and the Civil Procedure Rules, Tax Journal (1999) British Telecom Pension Scheme Trustees v Clarke (HMIT) a case note, Tax Journal (1998): Implications of the decision in British Telecom Pension Scheme Trustees [1998] STC 1075 – activities and transactions which constitute a “trade”.
Mr Julian Hickey

phone01823 247 247

jhickey@addingtonchambers.com

Qualified in 1995