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 is Chambers’ most prolific litigator and has appeared in courts and tribunals at all levels, representing Her Majesty’s Revenue & Customs (she is a member of the Attorney General's B panel as Junior Counsel to the Crown) 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

Supreme Court / House of Lords

Andre Agassi v Robinson [2006] UKHL 23
HMRC v. College of Estate Management [2005] UKHL 62

Court of Appeal

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
International Masters Publishers v HMRC [2006] EWCA Civ 1455
Khan v. HMRC [2006] EWCA Civ 89
Andre Agassi v. Robinson [2005] EWCA Civ 1507

High Court

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)
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)
Scrace v HMRC [2006] EWHC (Ch)
HMRC v Pal and Others [2006] EWHC 2106 (Ch)
Canterbury Hockey Club v. HMRC [2006] EWHC 581 (Ch)
International Masters Publishers v HMRC [2006] EWHC 127 (Admin)
The Cirdan Sailing Trust v. CCE [2005] EWHC 2999 (Ch)
R (oao British Telecommunications Plc) v. HMRC [2005] EWHC 1043 (Admin)

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

HMRC v Marks and Spencer [2010] UKUT (TCC)
Compound Interest Project v HMRC [2009] UKUT 175 (TCC)

First-Tier Tribunal

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)