James Henderson

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Year of Call: 1997

Practice:

Private Client Taxation
Corporate Tax
VAT and Customs Duties

Profile:

Since October 1998 James has been a barrister at Pump Court Tax Chambers which is the largest tax chambers in the UK.  James also has a door tenancy at Kings Chambers in Manchester.

He is instructed by solicitors and accountants to do advisory and court work.

He regularly presents cases in the VAT and Duties Tribunal, the Special Commissioners and the General Commissioners, High Court and Court of Appeal.

Advisory Work:   

He advises companies and private clients on all the major UK taxes. This can either involve providing the tax analysis of events that have already occurred or tax planning for the future.

Significant Work and Reported Cases:      

He has been involved in cases both in his own right and as a junior, including in the Court of Appeal and the House of Lords. These include:

IOW v CCE [2007] (not yet reported): whether local authorities in competition with private car park operators

D'Arcy v HMRC [2007] (not yet reported): tax avoidance relating to accrued income scheme

Smith v Smith [2006] UKHL 35: Issue on capital allowances in context of child support legislation.

Cadbury Schweppes [2006] STC 1908 ECJ: Compatibility of UK controlled foreign company provisions with European law.

Clive Hicks [2005] STC 850: CGT avoidance scheme.                                                                          

Smith v Smith [2004] EWCA Civ 1318: CA

Lex Services Plc v CCE [2004] STC 73 HL: Value of non-monetary consideration for VAT purposes.

Laird Group Plc [2003] STC 1349 HL: Whether dividend a transaction in securities.

Bugeja v CCE [2000] STC 1, [2001] STC 1568 CA: Value of non-monetary consideration for VAT purposes.

Publications:

Joint editor of Potter & Monroe's 'Tax Planning with Precedents'

Memberships:

Revenue Bar Association

Career & Education:
University: Degree: Bar School: Year of Call: Joined Chambers:	Cambridge University (1993-1996) MA Law 2:1 1996-1997 (graded in top 5% of students) 1997 Grays Inn 2002