Philip Simpson QC is a CTA-qualified tax advocate and barrister, specialising in all areas of tax law. He is ranked for tax by both Chambers UK and the Legal 500. ‘His areas of expertise include income tax, capital gains, stamp duties, VAT and corporate tax. "He has an absolutely encyclopaedic knowledge of tax, and explains issues in a straightforward manner"'(Chambers UK, 2017). "His depth of knowledge, allied to a pragmatic approach to problem solving, marks him out as being uniquely capable at the Scottish Bar" (Chambers UK, 2016). ‘He speaks on tax matters with tremendous authority' (Legal 500, 2016).
- Called to both the Scottish and English bars in 2001
- Visiting lecturer in tax law, University of Aberdeen, 2012 - date
- Standing Junior to the Department of Work and Pensions, 2012 - date
- Traineeship with Dickson Minto, spending two years doing M&A work
- Legal Assistant to the Lord President before devilling to become an advocate
- Pupillage at Brick Court Chambers, London
- Regular papers on tax topics
Areas of Expertise
UK Tax Law
- Income tax;
- Capital gains tax;
- Corporation Tax;
- 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.
German (fluent); French (good).
- Standing Junior to the Department of Work and Pensions, 2012 - 2015
- 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
- Member of Old Square Tax Chambers
- Planning for Tax Results 2011 S.L.T. (News) 86.
- Reduced rate VAT on renewables 2010 S.L.T. (News).
- 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  Tax Adviser (February)
- Cadbury Schweppes plc v. Commissioners of Inland Revenue: the ECJ sets a strict test for CFC legislation  BTR 677
- Loss, Tax, Tax Losses and Lost Tax  BTR 173
- 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
- Taylor Clark Leisure plc v HMRC  CSIH 54 (claims for repayment of VAT in context where claim relates to transactions by a VAT group which the company that submitted the claim has left)
- Findmypast Limited v HMRC  UKUT 17 (TCC) (whether on-line credits able to be used to download documents on genealogy website are face-value vouchers, and effect of their expiring without being used)
- Caithness Rugby Football Club v HMRC  UKUT 354 (TC) (whether rugby club pavilion used similarly to a village hall, and construction supplies relating to it were zero-rated)
- Balhousie Group Limited v HMRC  UKFTT 377 (TC) (whether sale and leaseback of a residential care home counted as the ‘disposal of the owner's entire interest' in it, so that the zero-rating on the acquisition of the home was in effect converted to standard-rating)
- Faskally Care Home Limited v HMRC  UKFTT 379 (TC) (whether company making taxable supplies and therefore entitled to credit for input tax incurred)
- Sibcas Limited v HMRC  UKFTT 502 (TCC) (whether units installed as temporary classrooms were ‘immovable', and their supply was therefore exempt)
- Knutsford Business Services Limited v HMRC  UKFTT 674 (TC) (whether invoices sufficient to entitle input tax deduction)
- Caithness Rugby Football Club v HMRC  UKFTT 378 (TC)(whether a pavilion ‘similar to a village hall' for the purposes of VAT zero-rating rules)
- Royal Troon Golf Club v HMRC  UKFTT 121 (TC) (whether supplies of food and drink by a members club to its members are supplies for the purposes of VAT)
- Senex Investments Limited v HMRC  UKFTT 107 (TC) (whether the activities of a church were a trade for the purposes of business premises renovation allowance)
- Brightsolid Online Technology Limited v HMRC  UKFTT 1040 (TC) (whether credits issued by online genealogy database face-value vouchers for VAT purposes)
- Devine v HMRC  UKFTT 855 (TC) (appeal against assessments to betting duty based on alleged under-declarations of turnover)
- Lees of Scotland and Thomas Tunnock Limited v HMRC  UKFTT 630 (TC) (whether snowballs are cakes or general confectionery for VAT purposes)
- Luigi Pia and Sons v HMRC  UKFTT 232 (TC) (appeal against VAT assessments based on alleged under-declarations of turnover)
- Scotts Atlantic Investments Limited v Dryburgh  CSOH 165 (claim against former shareholder and director of company in connection with section 419 corporation tax charge)
- Taylor Clark Leisure plc v HMRC  UKFTT 792 (TC), UKUT 396 (Fleming claims in context of VAT group where a company has left the group)
- Mandagie v HMRC  UKFTT 672 (TC) (application for permission to appeal out of time)
- European Development Company (Westhill Hotel) Limited v HMRC UKFTT 671 (TC) (penalty surcharge for late payment of VAT over a number of years)
- Cairnsmill Caravan Park v HMRC  UKFTT 164 (TC) (whether part-resurfacing of caravan park capital or revenue for income tax purposes)
- Drumtochty Castle Limited v HMRC  UKFTT 429 (TC) (whether supply of wedding venue was exempt supply of land and buildings for VAT purposes)
- Butlers Ships Stores v HMRC  UKFTT 371 (TC),  UKUT 564 (excise duty assessments on innocent warehouse keeper in context of excise duty fraud)
- Maritsan Developments Limited v HMRC  UKFTT 283 (TC) (existence of partnership for VAT purposes)
- Pure Independence (UK) Limited v. HMRC  UKFTT 611 (TC) (zero-rating of memory foam mattresses)
- Macintyre House Limited v. Maritsan Developments Limited 2011 S.L.T 936  CSOH 45 (interpretation of VAT clause / whether contract constituted partnership for VAT purposes)
- Dryburgh v. Scotts Media Tax Limited  CSOH 147 (director's duties in context of EBT / corporation tax deduction)
- Spring Salmon and Seafood v HMRC  CSOH 117 (application to restore company to register in context of claims for income tax relief on losses on shares)
- Lau v. HMRC  S.T.C. (SpC) (validity of disclaimer / deed of variation for IHT)
- Executors of MacArthur (deceased) v. HMRC  S.T.C. (SpC) 1100 (valuation of shares for IHT)
- Advocate General v Montgomery  S.T.C. 2387, 2008 S.C.L.R. 1 (income tax; surcharges; Inland Revenue certificates)
Other Recent Cases Include Advising On:
- Whether enforcement of judgment by High Court against assets located in England and Wales would count as remittance of profits from which the debt sued for had derived.
- Structure to remit clean element of capital receipt on sale of shares listed in New York to UK, avoiding remittance of any element of the capital gain on the sale, where shares held by offshore trust and beneficiary within s.87 TCGA92.
- VAT in relation to hire-purchase of machinery where lessee in administration.
- Whether liquidation of separate LLPs and transfer of businesses into a new company within transactions in securities rules.
- Whether expired credits under mobile phone contract liable to VAT.
- Whether postponing capital entitlements of beneficiaries entitled to interests in possession terminated their interests in possession for purposes of IHT on trusts.
- Whether furnished holiday letting arrangements counted as ‘investment' for purposes of business property relief from IHT.
- VAT treatment of volume discounts paid by brewery companies to pub where discount included barrelage of tenants / investee companies of recipient of supply.
- Validity of unauthorised payments charge, unauthorised payments surcharge, and scheme sanction charge on loans made by pension fund to sponsoring employer company.
- Location of insurance risk for purposes of insurance premium tax.
- Charities relief from LBTT where charity co-invested with commercial investor.
- Capital gains tax where disposals set aside by court following contested litigation between parties to the disposals.
- Claim to income tax relief on losses made on shares in private company.
- Principal private residence relief where outbuilding sold separately to main building.
- 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 taking residential property out of property development company.
- 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.
- Reduced-rating for VAT of supplies of energy-saving materials.
- Partial exemption special method for construction of golf clubhouse.
- Whether property development transaction a joint venture for VAT purposes.
- Validity of VAT invoices.
- Identity of parties to supply of refined oil product in context of financing arrangements.
- Whether trade organisation entitled to exemption on subscriptions as representative body.
- 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.
- Tax-efficient structure for payment of school fees.
- Special annual allowance charge for pension contributions.
- Domicile of individuals.