Our Advocates

Areas of Expertise

UK Tax Law

• Income tax;
• Capital gains tax;
• Corporation Tax;
• VAT;
• Customs and excise duties;
• Taxation of trusts and offshore situations;
• Stamp Duty Land Tax; and
• Inheritance Tax.

European Tax Law

Philip Simpson has particular expertise in European law in relation to tax matters, as detailed below:

• Philip was previously a research assistant at the European Court of Justice;
• He has also worked as a freelance translator in German and French for the European Court of Justice;
• He studied in the University of Regensburg, Germany, writing his LLM thesis in German.

Recent cases:

• Lau v. HMRC [2009] S.T.C. (SpC) (validity of disclaimer / deed of variation for IHT).
• Executors of MacArthur (deceased) v. HMRC [2008] S.T.C. (SpC) 1100 (valuation of shares for IHT).
• Advocate General v Montgomery [2009] S.T.C. 2387, 2008 S.C.L.R. 1 (income tax; surcharges; Inland Revenue certificates).

Other recent cases include advising on:

• whether dilapidations payments capital or income in landlord's hands.
• whether company entitled to deduction against revenue profits in context of share scheme to remunerate director.
• drafting / interpretation of tax warranties and indemnities in share purchase agreements.
• liability of Delaware corporation to UK taxes in context of aircraft repairs.
• structure for winding up a farming company.
• structure for de-merging farming / property partnership.
• whether purchases of a number of premises related for SDLT purposes.
• liability for customs duties where goods stolen after leaving bonded warehouse.
• VAT bad debt relief in context of liquidation of property development companies.
• zero-rating for VAT of supplies obtained in course of construction of residential home.
• whether damages for breach of contract deductible from estate for IHT purposes.
• variation of trusts following FA 2006 changes to inheritance tax regime.
• establishment of disabled person's trust in context of a personal injury award.
• tax treatment of assignations of life policies written in trust.
• effect of precatory gift for inheritance tax purposes.
• validity of deed of variation / nil-rate band discretionary trust.

Publications:

• Share and Share Alike (2009) TELTJ, part 12, p. 14.
• Chapter entitled Accounting for VAT in VAT law textbook Value Added Tax: Commentary and Analysis (2009; Paul Lasok, General Editor).
• Tax relief for gifts to European charities 2009 S.L.T. (News) 119.
• Inland Revenue certificates: Section 70, HMRC and the Scottish courts [2007] Tax Adviser (February)
• Cadbury Schweppes plc v. Commissioners of Inland Revenue: the ECJ sets a strict test for CFC legislation [2006] BTR 677
• Loss, Tax, Tax Losses and Lost Tax [2001] BTR 173
  

Other papers:

An Inspector Calls: the new HMRC criminal investigation regime

Arctic Systems: result and fall-out

APR and BPR: An Advocate's view

The effect of European law on direct taxation


Memberships:

Faculty of Advocates Tax Law Group (secretary).

Chartered Institute of Taxation (member, Scotland branch committee).

ICAS corporate tax committee.

ICAS capital taxes committee.

VAT practitioners group.

Scottish stamp duty practitioners group.

General biography:

• Called to both the Scots and English bars in 2001;
• Traineeship with Dickson Minto, spending two years doing M&A work;
• Legal Assistant to the Lord President before devilling to become an advocate;
• Devilmasters - David Johnston Q.C, Brian McConnachie Q.C; Peter Milligan;
• Pupillage at Brick Court Chambers, London;
• Regular papers on tax topics.
  

Qualifications:

LL.B (Hons) University of Aberdeen; LL.M University of Regensburg

Languages:

German (fluent); French (good).