Julian B Hickey

Call: 1995    

Practice Overview


Julian has an advisory and litigation practice that covers corporation tax, income tax, CGT, VAT and SDLT.  Prior to his career at the Bar, Julian was a Partner at Berwin Leighton Paisner LLP and Bird & Bird LLP.  He is recognised in The Legal 500 as a leading junior.  Julian is a CTA (Fellow) and TEP.

He has extensive and wide-ranging experience, particularly in the areas of: 

• Enquiries & all aspects of tax litigation (civil and criminal): see further below,
• Corporate and shareholder tax planning: formation, restructuring and take-overs, substantial shareholding exemption, entrepreneurs relief, liquidations,
• Property development and investment (including advice on ATED, anti-avoidance rules),
• Private client: onshore and offshore trusts, agricultural property relief, business property relief,
• Intellectual property exploitation,
• Tax residence,
• International tax: permanent establishments, tax treaties, withholding taxes,
• VAT and supply chain issues.


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."

 

For further information please see www.julianhickey.com.

Tax Disputes 

Julian has broad experience in tax litigation work, including judicial review. Current and recent advocacy/litigation matters include:

• APN’s and Judicial Review.
• L v HMRC: 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: 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.
• DSJ & Others v HMRC: challenge to corporate residence status.
• U-Drive Ltd: Advising on recovery of input VAT attributable to repair costs.
• Applications for closure notices, challenge to validity of discovery assessments.
• Advising on HMRC challenge to self-employment status of individuals.
• Advising on film partnership dispute.
• Banerjee v HMRC [2011] 1 All ER 985; 80 TC 205; [2010] STC (Court of Appeal and High Court): Acted for the taxpayer in case concerning deductibility of expenses for income tax purposes.

Julian is authorised by the Bar Standards Board to conduct litigation (a role which he regularly performed whilst a Solicitor).


Tax Seminars
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
• Property tax essentials
• Corporate reorganisations and reconstructions
• A to Z of corporation tax
• A to Z of VAT


Tax Teaching
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.

Publications
• 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 [1998] STC 1075 - activities and transactions which constitute a "trade"

Professional associations

  • 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 or for more details reference should be made to his personal website: www.julianhickey.com.

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

Interests

Outside of professional life, and where family time permits, Julian enjoys sailing and beekeeping (though not at the same time!).

 

Number: 188 8940 36 

 

Julian has an advisory and litigation practice that covers corporation tax, income tax, CGT, VAT and SDLT.  Prior to his career at the Bar, Julian was a Partner at Berwin Leighton Paisner LLP and Bird & Bird LLP.  He is recognised in The Legal 500 as a leading junior.  Julian is a CTA (Fellow) and TEP.