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 was appointed to the Attorney General’s C panel of Junior Counsel to the Crown in 2002 and to the B Panel in 2006. She is Chambers’ most prolific litigator. She 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 a leading junior for Tax and VAT in both Chambers and Partners and the Legal 500. She won Tax Junior of the Year at the Chambers and Partners Bar Awards 2009 and Rising Star at the Tax Journal Indirect Tax Awards 2009

Recent Notable Cases

R (oao Davies and James) v HMRC [2010] EWCA Civ 83
R (oao Robert Gaines-Cooper) v HMRC [2010] EWCA Civ 83
R (oao The Medical Protection Society Limited) v HMRC [2009] EWHC 2780 (Admin)
David Baxendale Ltd v HMRC [2009] EWCA Civ 831
Drummond v HMRC [2009] EWCA Civ 608
R (oao TNT Post UK Ltd) v HMRC Case C-357/07
HMRC v Collins [2009] EWHC 284 (Ch)
HMRC v David Baxendale Ltd [2009] EWHC 162 (Ch)
Davies v HMRC [2008] EWCA Civ 497; [2008] EWCA Civ 933
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)
Robert Gaines-Cooper v HMRC [2007] EWHC 2617 (Ch)
HMRC v Tallington Lakes[2007] EWHC 1955 (Ch)
HMRC v Household Estate Agents [2007] EWHC 1684 (Ch)
Spearmint Rhino v HMRC [2007] EWHC 613 (Ch)
HMRC v Valentine Marketing [2006] EWHC 2820 (Ch)
International Masters Publishers v HMRC [2006] EWCA Civ 1455
Scrace v HMRC [2006] EWHC (Ch)
HMRC v Pal and Others [2006] EWHC 2106 (Ch)
Andre Agassi v Robinson [2006] UKHL 23
Canterbury Hockey Club v. HMRC [2006] EWHC 581 (Ch)
Khan v. HMRC [2006] EWCA Civ 89
International Masters Publishers v HMRC [2006] EWHC 127 (Admin)
HMRC v. College of Estate Management [2005] UKHL 62
Andre Agassi v. Robinson [2005] EWCA Civ 1507
The Cirdan Sailing Trust v. CCE [2005] EWHC 2999 (Ch)
R (oao British Telecommunications Plc) v. HMRC [2005] EWHC 1043 (Admin)

Upper Tribunal

Compound Interest Project v HMRC [2009] UKUT 175 (TCC)

First-Tier Tribunal

Marks and Spencer v HMRC (TC 00005)
Marks and Spencer v HMRC (TC 00181)

Special Commissioners Decisions

Smith v HMRC (SPC 725)
Emms v HMRC (SPC 668)
Drummond v HMRC (SPC 617)
Hinsley and Milson v. HMRC (SPC569)
Robert Gaines-Cooper v. HMRC (SPC 568)

VAT & Duties Tribunal Decisions

David Baxendale v HMRC (No. 20757)
Padley Limited v HMRC (C00255)
Invicta Foods v HMRC (COO 241)
Weald Leasing Limited v HMRC (No. 20003)
Spearmint Rhino v. HMRC (No. 19438)
Grove Fresh Ltd v. HMRC (No. 19241)
PJG Developments Ltd v. HMRC (No. 19097)
Canterbury Hockey Club v. HMRC (No. 19086 & 19146)
International Masters Publishers v. HMRC (No. 19034)
UK Tradecorp Ltd v. CCE (No. 18992)
The Archdiocese of Southwark Commission for Schools v. CCE (No. 18883)
Michael Fleming t/a Bodycraft v. CCE (No. 18579)
Water Hall Group Plc v. CCE (No. 18007)