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Grays' Inn Tax Bar Members
Nicola Shaw Nicola Shaw QC

read law as an undergraduate and postgraduate at Pembroke College, Oxford.

She was called to the Bar in 1995 and completed pupillages in chancery and tax law before joining Gray’s Inn Tax Chambers as a tenant in 1998. She took silk in 2012

She is Chambers’ most prolific litigator and has appeared in courts and tribunals at all levels, representing Her Majesty’s Revenue & Customs and taxpayers alike. Acting as both poacher and gamekeeper is an important feature of her practice and one which she considers to be invaluable in providing objective and informed advice.

In addition to litigation, Nicky advises on all areas of revenue law, but is perhaps most interested in corporate/commercial and indirect taxes.

She is recommended as for Tax and VAT in both Chambers and Partners (which ranks her as the "Star Individual") and the Legal 500. She won Tax Junior of the Year at the Chambers and Partners Bar Awards 2011 and 2009 and Rising Star at the Tax Journal Indirect Tax Awards 2009

 


RECENT NOTABLE CASES

Supreme Court / House of Lords

R (oao Davies and James) v HMRC [2011] UKSC 47

Court of Appeal

HMRC v Marks and Spencer plc [2011] EWCA Civ 1156 (on appeal to the Supreme Court)
John Wilkins (Motor Engineers) Ltd & Other v HM Revenue & Customs [2011] EWCA Civ 429
John Wilkins (Motor Engineers) Ltd & Ors v HM Revenue & Customs [2010] EWCA Civ 923
R (oao Davies and James) v HMRC [2010] EWCA Civ 83
R (oao Robert Gaines-Cooper) v HMRC [2010] EWCA Civ 83
David Baxendale Ltd v HMRC [2009] EWCA Civ 831
Drummond v HMRC [2009] EWCA Civ 608
Davies v HMRC [2008] EWCA Civ 497; [2008] EWCA Civ 933

High Court

HMRC v Marks and Spencer Plc [2010] EWHC 2215 (Ch)
R (oao The Medical Protection Society Limited) v HMRC [2009] EWHC 2780 (Admin)
HMRC v Collins [2009] EWHC 284 (Ch)
HMRC v David Baxendale Ltd [2009] EWHC 162 (Ch)
Drummond v HMRC [2008] 1758 (Ch)
HMRC v Weald Leasing Ltd [2008] EWHC 30 (Ch) (on appeal to the Court of Appeal and referred to the ECJ)

ECJ

Weald Leasing Case C-103/09
Leo-Libera Case C-58/09
R (oao TNT Post UK Ltd) v HMRC Case C-357/07


Upper Tribunal

ERF Limited v HMRC [2012] UKUT
Secret Hotels2 Limited v HMRC [2011] UKUT 308 (TCC)
Greenbank Holidays v HMRC [2011] UKUT B11 (TTC)
HMRC v Marks and Spencer [2010] UKUT 213 (TCC)
Compound Interest Project v HMRC [2009] UKUT 175 (TCC)

First-Tier Tribunal

Volkswagon Financial Services (UK) Limited v HMRC [2011] UKFTT 556 (TC)
Deutsche Bank v HMRC [2011] UKFTT 66 (TC)
ERF Limited v HMRC (TC 00537)
Secret Hotels 2 Limited v HMRC (TC 00431)
Greenbank Holidays Limited v HMRC (TC 00416)
Fryer v HMRC (TC 00398)
Marks and Spencer v HMRC (TC 00005)
Marks and Spencer v HMRC (TC 00181)