Julian B Hickey

Call: 1995    

Practice Overview


Julian has a wide ranging practice which encompasses many areas of the tax code. 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. As a former law firm partner with major City and West End solicitors’ practices he understands what is needed by his clients.

 

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.

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.

Tax Disputes

 

Julian has broad experience in tax litigation work, including judicial review.

 

Current and recent advocacy/litigation matters (covering the First-tier Tax Tribunal, Upper Tribunal, High Court, Court of Appeal):

 

• Development Securities v HMRC [2017] UKFTT 565: appeal concerning corporate tax residence
• Frosh & Goring-Thomas v HMRC: UT / closure notices
• 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 [2016] UKFTT 0787
• T Ltd v HMRC: interpretation s.68 CTA 2009
• F-J v HMRC: closure notices: on appeal to UT [2016] UKFTT 0558
• Milltown Ltd v HMRC: stay / preliminary issue hearing [2016] 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
• U-Drive Ltd v HMRC: recovery of input VAT attributable to repair costs: [2017] UKUT 112
• 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 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.

 

Tax Practice

 

He has extensive and wide-ranging experience, particularly in the areas of:
• Enquiries, discovery assessments & all aspects of tax litigation (civil and criminal)
• All aspects of UK domestic and international taxation
• Private Client
• Property development and investment
• Intellectual property
• Tax residence
• VAT
• SDLT
• Advising on issues relating to professional negligence (e.g. scope of duty, causation, mitigation and limitation)
During the course of Julian’s practice, first as a solicitor and then as a barrister, he has also 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.

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
• Tax Enquiries, Closure Notices and Discovery Assessments

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. He leads the teaching on the LL.M. VAT course at King’s College, London.

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.

 

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!).

Further information
For further information please see www.julianhickey.com.

VAT
Number: 188 8940 36

Julian has a wide ranging practice which encompasses many areas of the tax code. 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. As a former law firm partner with major City and West End solicitors’ practices he understands what is needed by his clients.