Julian has a wide ranging practice which encompasses many areas of the tax code. He is a former City law firm partner with wide-ranging experience of tax disputes and advisory work. He is recognised in The Legal 500 as a leading Junior. Julian acts for taxpayers and is also appointed to the Attorney General’s Panel for Junior Counsel.
He has extensive and wide-ranging experience, particularly in the areas of:
• Enquiries & all aspects of tax litigation (civil and criminal)
• Corporate and shareholder tax planning
• Property development and investment
• Intellectual property
• Tax residence
• International tax
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."
Julian is a CTA (Fellow) and TEP.
Julian has broad experience in tax litigation work, including judicial review.
Current and recent advocacy/litigation matters include:
• HWH CIC v HMRC: economic activity / public body / VAT
• NFOP v HMRC: partial bar against HMRC / wasted costs order against HMRC
• Janet Addo v HMRC: discovery / contractor loans  UKFTT 0787
• T Ltd v HMRC: interpretation s.68 CTA 2009
• F-J v HMRC: closure notices: on appeal to UT  UKFTT 0558
• Milltown Ltd v HMRC: stay / preliminary issue hearing UKFTT 0640
• G & Others v HMRC: trading status / films / IP exploitation
• APN’s and Judicial Review: pre- and post- JR challenges following decision in Rowe
• G & L v HMRC: VAT: acting for a leading supplier of dietary food and services
• Advising companies on HMRC challenge to residence status
• U-Drive Ltd v HMRC: recovery of input VAT attributable to repair costs:  UKUT 112
• 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.
Julian advises on tax related criminal investigations (including issues on infringement of rights under the European Convention on Human Rights, e.g. right to fair hearing); and on issues relating to tax professional negligence.
Julian is happy to provide in-house seminars on a variety of tax topics for accountants, solicitors and corporate clients. Seminars previously delivered include:-
• Taking a Dispute to the First Tier Tax Tribunal & Demystifying Judicial Review
• Tax Enquiries, Closure Notices and Discovery Assessments
Julian is a Visiting Professor at BPP University where he is the module leader for both Business Tax law and International and Comparative Tax law. He leads the teaching on the LL.M. VAT course at King’s College, London.
• 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
• 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"
• 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
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.
Education & Qualifications
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
LLB, Queen Mary, University of London
Outside of professional life, and where family time permits, Julian enjoys sailing and beekeeping (though not at the same time!).
For further information please see www.julianhickey.com.
Number: 188 8940 36