Julian Hickey

Julian Hickey

Barrister
Membership Status: Barrister - Full Member Qualified in 1995
Bar Standards Board - Regulating Barristers
Barristers in England and Wales are regulated by the Bar Standards Board

Profile

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, (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 and accountants. However, Julian also undertakes instructions directly from clients under the Bar Direct Public Access scheme, which allows him, in appropriate cases, to work without a solicitor or accountant.

Recent featured cases

  • Kevin McCabe v HMRC (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)
  • 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 (ongoing) member of defence team in respect of allegations of negligence etc 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) (subject to PTA)
  • 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”
  • High Court (Garnham J) 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 (Irwin LJ and Garnham J) (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”.

Qualifications and memberships

  • Ph.D (Tax), Centre for Commercial Law Studies, University of London
  • LLM (Tax) (Merit), London School of Economics
  • LLM (Corporate) (Merit), Centre for Commercial Law Studies, University of London
  • LLB, Queen Mary, University of London
  • Chancery Bar Association
  • Revenue Bar Association
  • Stamp Duty Practitioners Group (a multidisciplinary association)
  • Appointed to the Attorney General Panel in 2017 to the C Panel for 5 years.
  • Outside of professional life, and where family time permits, Julian enjoys sailing and beekeeping (though not at the same time!).

 

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:

  • Advising on corporate take-overs and reconstructions, involving high net worth individuals;
  • Advising on real estate transactions (development and investment) and tax issues;
  • Advising on central management & control issues, including review of existing structures;
  • Advising on establishing operations in the UK either as subsidiary or branch operations/incorporation of branches;
  • Advising on exit scenarios for investors/management in target companies/deferred consideration/earn-out/ratchets/ITEPA 2003;
  • Advising on various schemes of reconstruction, s.135/136 reconstructions, associated company’s relief, demergers, s.110 liquidations;
  • Advised on tax covenants and tax warranties associated with various disposals and acquisitions;
  • Advising on application of UK offshore fund rules to structures;
  • Advising on acquisition and leasing of aircraft.

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:

  • Rectification claims concerning tax planning; allegations of mistake and false representations
  • Professional negligence (claims and defence) relating to tax advice and solicitors’ negligence
  • Defence to allegations of commercial fraud / cheating the public revenue / fraud by false representation
  • Advising on and defence to allegations of contempt of court
  • Insolvency / corporate winding-up
  • Trust disputes: advising on trustee powers and obligations / rights of beneficiaries?
  • Advising on shareholder rights / director duties / shareholder disputes
  • Intellectual property licensing
  • Partnership formation and disputes
  • Corporate mergers and acquisition
  • Contract law: scope of obligations and remedies
  • Civil procedure and costs

Testimonials

Testimonials

Areas of Law

Julian Hickey is happy to accept instructions as counsel who is:

  • Tax

Outside of these key areas of law, Julian Hickey is always willing to consider any enquiry requiring the experience or knowledge needed to help you or your client. Please call Julian direct or the support team on 01823 247 247 if you would like to discuss any aspect of this profile.

Fees and Feedback

Fees and Feedback

FEES:

Details regarding our approach to fees can be found at the following link:  http://www.clerksroom.com/content-html?cid=336

SERVICES:

Please see “profile” tab for a description of the legal services provided by this barrister.

We aim to complete and return all paperwork within 14 days (2 weeks) of receipt if no specific deadline is provided. We can work to much faster timescales if requested or we can agree a specific target date for each individual circumstance. We will always advise at the outset if counsel is unable to meet any deadline.

Each barrister has a standard hourly rate for their work. The individual hourly rate can be agreed when instructions are acknowledged if preferred. We welcome early discussion as to the suitability of a specific barrister for a specific case. The right barrister will have the relevant expertise to deal with the case but will not be too junior, or too senior depending on the complexities.

We aim to allocate all cases to the correct level of experience & seniority which we believe will prove most to be the most cost-effective solution for our clients.

If, due to urgency, we allocate paperwork to a more senior member of Clerksroom, we will charge the appropriate hourly rate for the work, not for the barrister. We welcome early discussion to ensure the correct fee is applied to the case at the outset.

REDRESS:

All our barristers are regulated by the Bar Standards Board (BSB) and hold a current practising certificate, details can be found at the following link Barristers’ Register

Complaints information

If you are not satisfied with the service provided, you can make a complaint to Chambers. Information on the chambers’ complaints procedure is available at the following link: http://www.clerksroom.com/content-html?cid=416

If you are not satisfied with the response you receive from my chambers, you can make a complaint to the Legal Ombudsman. You must contact the Legal Ombudsman either within 6 months following the conclusion of our handling your complaint, within 6 years from the date of the act/omission, or 3 years from the date that you should reasonably have known there were grounds for complaint (if the act/omission took place before the 6 October 2010 or was more than six years ago).

The Legal Ombudsman’s details are as follows:

Legal Ombudsman
PO Box 6806
Wolverhampton
WV1 9WJ
Tel: 0300 555 0333
Email: enquiries@legalombudsman.org.uk
Web: www.legalombudsman.org.uk

Privacy Notice

Fees and Feedback

1.              This is a privacy notice that describes how, why and for how long I will process or keep your personal data in accordance with the General Data Protection Regulation (‘GDPR’).

2.              The GDPR governs how an individual’s personal data is used, and your rights in relation to that data.

3.              I, Julian Hickey, have been instructed by you or your litigation friend (usually a parent), through your solicitor or agent, or via the Bar Pro Bono Unit.

4.              It is necessary for me to process your personal data in order for me to provide you with legal services, for example:

·   Advise on the prospects of litigation;

·   Advise on the value of your claim;

·   Representation at a court hearing;

·   Representation at trial;

·   Advise, review or comment on legal issues or evidence.

5.              Processing means anything done to data such as: recording, organising, adapting, altering, copying, consulting, transmitting, combining, erasing or storing it.

6.              The processing for the purposes listed above will take place in accordance with either Article 6(1)(a) GDPR or Article 6(1)(b) GDPR, depending on how you instructed me.

7.              If you have instructed me on a direct access basis, or engaged a solicitor (or legal agent), to assist you in bringing or defending a claim then the processing is necessary to perform a contract to which you are a party (Article 6(1)(b) GDPR). To give effect to that contract (i.e. to bring a claim) it is necessary for me to process your personal data for litigation purposes.

8.              If I am assisting you on a pro bono basis, it will be necessary for me to seek your consent to be able to represent you (Article 6(1)(a) GDPR). In this scenario, you will be sent a consent form.

Recipients of your data

9.              I may also be required to share your data with others, depending on the nature of your case. This may include:

(i)                  Courts and other tribunals to whom documents are presented;

(ii)                Your solicitors, or agent representing you, through whom I have been instructed;

(iii)               Potential witnesses, experts and other persons involved in the case;

(iv)               Solicitors, barristers, or other legal representatives;

(v)                Ombudsman and regulatory authorities;

(vi)               Education and examining bodies; and

(vii)             Current, past or prospective employers.

Special Categories of Data

10.          In some cases I will have been given your personal data that is within the ‘special categories’ of data described in GDPR Article 9(1). For example, personal data that reveals your race, ethnicity, sexual preferences, political or religious beliefs, trade union membership or health. There are also restrictions for processing information regarding criminal convictions.

11.          This type of personal data will only be processed where it is necessary in order to represent you in your legal claim, or advise on the prospects of a legal claim.

Retention

12.          I will retain your personal data for no longer than is necessary, and where it is possible, I will anonymise your data.

13.          How long your personal data is kept will depend on a number of factors. The retention period will be reviewed when the service I am providing you with is complete. However in general, I am obliged by the Bar Code of Conduct to retain records of my cases, and by HM Revenue and Customs to retain records for 6 years.

14.          Once your case has concluded and fees have been paid, I shall retain only the personal data necessary for the following purposes:

(i)                  The legal and professional obligation to retain information relating to my cases;

(ii)                To check for any potential conflict of interests that may arise in the future when I am instructed on other cases;

(iii)               For use in the defence of potential complaints, legal proceedings or fee disputes;

(iv)               To refer back to in future cases which raise similar legal, factual, or procedural issues.

15.          The processing for the purposes listed in paragraph 14 (ii), (iii), and (iv) above, will take place in accordance with Article 6(1)(f) GDPR. That is, for the purposes of legitimate interests that are not outweighed by your interests or fundamental rights and freedoms.

16.          The processing for the purposes listed in paragraph 14(i) above, will take place in accordance with Article 6(1)(c) GDPR. That is, the processing is necessary for me to comply with a legal obligation. 

Your Rights

17.          Where processing of your personal data was based on your consent (see paragraphs 6 and 8) you have the right to withdraw that consent at any time. This does not affect the lawfulness of the processing based on consent before its withdrawal.

18.          Withdrawal of your consent to process such data will most likely mean that I am no longer able to provide you with the legal services you seek.

19.          You may request confirmation that your personal data is being processed by me and details about the personal data, the source, the processing, the purposes of the processing, the recipients and the retention period.

20.          You may request a copy of your personal data that is being processed by me. You may also request rectification (i.e. correction) where there are inaccuracies in the personal data.

21.          You have the right to object, on grounds relating to your particular situation, at any time, to processing of your personal data in paragraph 14 of this privacy notice. Should you object, the processing will only continue where there are compelling legitimate grounds for the processing which override your fundamental rights, freedoms and interests. 

22.          Where the processing or retention of your data is necessary for the establishment, exercise or defence of legal claims, it will not be possible to object. 

23.          You have the right to request that your personal data is erased where any of the following apply:

(i)                  The personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed;

(ii)                You withdraw your consent where the basis of processing was based on consent and where there is no other ground for the processing;

(iii)               Where your fundamental rights, freedoms and interests override the legitimate interests of processing in paragraph 14;

(iv)               The personal data has been unlawfully processed; or

(v)                The personal data have to be erased to comply with a legal obligation.

24.          You have the right to request that your personal data is restricted from processing, so that it is simply stored, for the following reasons: as an alternative to deletion; so that it can be corrected; for the establishment, exercise or defence of legal claims; to verify if a legitimate ground exists (paragraph 14).

25.          Where it is necessary to correct your personal data, or you have requested the restriction or erasure of your personal data, I shall endeavour to contact the recipients of the personal data, unless this involves disproportionate effort. 

Security

26.          I take appropriate physical and technical procedures to safeguard your personal data to prevent it from being accidentally lost, used or accessed in an unauthorised way. The I.T. systems used by Clerksroom are ISO27001 compliant.

Complaints or Queries

27.          If you have any questions regarding this privacy notice, or how I use your personal data please email me: Julian.Hickey@addingtonchambers.com, or my clerks: mail@clerksroom telephone 01823 247 247.

28.          I shall aim to respond as soon as possible, and within 30 days.

29.          You have the right to complain to the Information Commissioner's Office (ICO) if you believe I have not handled your request in an appropriate manner. For information on contacting the ICO please go to: https://ico.org.uk/global/contact-us/

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