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Grays' Inn Tax Bar Members
Patrick Way Patrick Way

has practised tax law since the late 1970s, first as a solicitor (admitted 1979) and now as a barrister (called 1994).

During that time he has acted in some of the largest international and domestic corporate transactions, been involved in major real estate projects all around the world and advised many household names from royalty to rock stars and from tennis players to television celebrities.

He also has a successful advocacy practice and has acted for high profile clients such as Andre Agassi and Richard and Judy.

He has written and edited books and chapters on the taxation of corporate groups, joint ventures, the Business Expansion and Enterprise Investment Schemes, inheritance tax and capital gains tax planning for individuals and on stamp duty and stamp duty land tax.

He has lectured on tax for many years, principally in the UK but also in locations such as New York, Brussels, Amsterdam, Geneva, Milan, Malta, Singapore and Vienna.

He enjoys tax from an intellectual point of view (for every problem there is a solution); but also because it remains an area where lawyers can work hard and successfully to protect their clients from the unfairnesses and injustices that the State sometimes throws at them (citizens have rights as well).

Outside work his main interests are rugby and art. He coached young teams at Richmond between 1991 and 2006, taking them to three finals at Twickenham and watching them win all round Europe, South Africa and Australasia. He is keen on contemporary art, particularly the works of Tomas Watson, Harry Holland, Martyn Brewster, Robert Fawcett and Alison Lambert.


Cases include:

Drummond v HMRC (2008) Chancery Division (treatment of losses arising on surrender of second-hand life policies)
Blackburn (t/a Alan Blackburn Sports Ltd v HMRC (2008) Chancery Division (effect on EIS relief where register of members written up after subscription monies paid)
Ashley v HMRC (Special Commissioners) (2007) (SPC 633) ( EIS relief where mistaken in claim form)
Executors of Dr Harvey Ernest Postlethwaite v. HMRC (Special Commissioners) (2006) (ss 10 and 94 Inheritance Tax Act 1994)
Madeley and Finnigan v HMRC ("The Richard and Judy case") (Special Commissioners) (2006) (SPC 547)
Andre Agassi v. Robinson (HMIT)
(House of Lords) (2006) (taxation of foreign entertainers)
Andre Agassi v. Robinson
(HMIT) (2) (Bar Council and Law Society intervening) (Court of Appeal) (2005) (Efficacy of Licensed Access Scheme and ability to recover accountants' costs)
Inwards v. Williamson Sp C, [2003] SSCD 355 (SpC 371) (availability of reinvestment relief)
RIBA Publications [1999] VATD 230 (VAT treatment of contract documentation)
Archon Shipping [1998] STC 1151 (s20 TMA and judicial review)
Wannell v. Rothwell [1996] STC 450 (availability of losses)
Barnett v. Brabyn [1996] STC 716 (meaning of employment)
Continental Shipping [1996] STC 813 (s20 TMA and judicial review)
Templeton v. Jacobs [1996] STC 991 (taxation of benefits in kind)
Redkite Ltd v. Inspector of Taxes Sp C [1996] SSCD 501 (SPC 93) ( Guarantee payments by holding company)