Julian was called to the Bar in 1995 and he has been a partner with major City and West End solicitors’ practices. During the course of Julian’s practice in tax (advisory, enquiries and disputes work) he has developed a wide-ranging knowledge 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 them.
He acts as an advocate and in an advisory capacity, and has appeared both on his own and as part of a team in a wide variety of cases.
Julian advises on tax related criminal investigations (defence), matters arising from professional negligence (claims and defence), all aspects of tax appeals (First-tier Tribunal, Upper Tribunal, Court of Appeal and judicial review (High Court).
Julian is a CTA (Fellow) and TEP.
Outside of professional life, and where family time permits, Julian enjoys sailing and beekeeping (though not at the same time!).
For further information please also see www.julianhickey.com.
Tax – Contentious
Illustrative tax investigations and disputes experience
Julian has broad experience in tax investigation and litigation work, including judicial review. Current and recent experience includes:
- Pulsin Ltd v HMRC  UKFTT 0775 (TC) – represented HMRC, whether product an item of “confectionary” or a “cake” for VAT purposes. View decision.
- Turners (Soham) Ltd v HMRC: computation of trading profits / application of statutory renewals allowance
- Divisional Court (subject to reporting restrictions)
- DAC Beachcroft v HMRC  UKFTT 0502 (TC): Counsel for the law firm. Information notice, application of legal professional privilege, Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009
- Judicial review / HMRC enforcement of alleged tax debt
- Judicial review / tax related criminal investigation
- National Federation of Occupational Pensioners v HMRC: VAT / unincorporated associations / whether separate person for VAT
- Frosh, Joyce, Goring-Thomas v HMRC  UKUT 0320 (closure notices / effect of invitation to settle letters)
- Development Securities (No.9) Ltd & Others v HMRC  UKFTT 0565: corporate tax residence / Jersey / UK
- Defence to alleged tax related professional negligence
- Healthwatch Hampshire C.I.C. v HMRC: whether carrying on an economic activity
- Janet Addo v HMRC  UKFTT 0787 (TC): validity of discovery assessment / contractor loan
- Milltown Limited, Albert House Property Finance PCC Limited (in Members Voluntary Liquidation) v HMRC  UKFTT 0558 (TC): de facto lead case, preliminary issue / HMRC stay
- Adam Frosh & Rachel Joyce, David Goring-Thomas & Paula Goring Thomas  UKFTT 0558 (TC): de facto lead case closure notices
- U-Drive Ltd v HMRC  UKFTT 0667 (TC): recovery of input VAT attributable to repair costs. Appeal heard by Upper Tribunal (awaiting judgment)
- Advising on APNs and Judicial Review
- L v HMRC (2015): Acting for a leading supplier of dietary food and services in relation to a dispute with HMRC concerning VAT on single/multiple supplies
- G v HMRC (2015): Acting for a franchisee of a leading supplier of dietary food and services in relation to a dispute with HMRC concerning VAT on single/multiple supplies Advising on HMRC challenge to self-employment status of individuals Advising on film partnership dispute
- Banerjee v HMRC  1 All ER 985; 80 TC 205;  STC (Court of Appeal and High Court): Acted for the taxpayer in case concerning deductibility of expenses for income tax purposes
- Penalties / tax schemes
- Code of Practice 9 investigations
- Criminal investigations and prosecutions related to tax
Tax – Non contentious
Tax experience (covering corporation tax, income tax, CGT, VAT, SDLT, IHT, Customs Duties)
Julian has extensive and wide-ranging experience, particularly in the areas of:
- All aspects of UK domestic and international taxation
- Private Client
- Property development and investment
- Intellectual property
- Tax residence
- Customs Duties
Current and recent experience includes:
- Advising on corporate take-overs and reconstructions, involving high net worth individuals;
- Advising on real estate transactions (development / investment) 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 companies 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.
During the course of Julian’s practice, first as a solicitor and then as a barrister, he has developed a wide-ranging knowledge 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 them.
- 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 and
- 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
Legal 500: “His experience as a solicitor gives him a unique insight and marks him out at the Bar.”
Ranked in Chambers and Partners UK for Tax in 2014, 2013, 2012 and 2011: He is “very bright and mixes commercial acumen with the academic rigour required in tax work.”
Kevin Hindley, Managing Director of K Hindley Limited, an independent tax consultancy (previously a founding partner of the UK tax firm of Alvarez & Marsal)
“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.”
Head of Finance, Real Estate Fund: “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 Tax, Listed Company: “Thanks so much for the detail [in the note of advice], in my 20-year tax career the best email I have ever read.”
Tax QC, Lincoln’s Inn: “I worked with Julian on a number of projects and his analysis was both of a very high technical standard and commercially astute.”
Head of Transfer Pricing at a Financial Institution: “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!”
“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.
“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
- Co-author of Tax Appeals with Adam Craggs (RPC) and Jonathan Levy (Levy & Levy), next edition 2019
- Author of Law and Regulation of Tax Professionals, Bloomsbury Publishing, first edition 2019
- Rowe and accelerated payments, The Tax Journal, September 2015, co-authored with Michael Conlon QC
- He 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  STC 1075 – activities and transactions which constitute a “trade”
Fellow, Chartered Institute of Taxation
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
LB, Queen Mary, University of London
- Chancery Bar Association
- Revenue Bar Association
- CIOT (Chartered Institute of Taxation)
- Stamp Duty Practitioners Group (a multi-disciplinary association)
- Full member of the Society of Trusts and Estates Practitioners
Julian Hickey is an independent self-employed barrister registered with the Bar Standards Board of England (ref. no 33858); whose practice is governed by the Code of Conduct of the Bar of England and Wales which code can be found at www.barstandardsboard.org.uk; has full professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (ref BM 2930/078) (details of the world-wide cover are provided at www.barmutual.co.uk); is registered for VAT (reg. no. 188 8940 36); and can be contacted during chambers opening hours by telephone at 02074045055 or by e-mail at email@example.com.
Instructing Julian: Public Access and Conduct of Litigation
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. He is authorised by the Bar Standards Board to conduct litigation. However, in appropriate cases Julian will recommend that members of the public (whether a company or individual) that approach him directly nevertheless consider appointing a solicitor or accountant, in the usual fashion. Julian can be contacted via the clerks for Public Access enquiries in any of his areas of practice.