Called 2005 | Silk 2018
Tax Junior of the Year – Chambers Bar Awards 2013 and 2017, nominated 2016
After reading Mathematics at Durham, Hui Ling began her career in corporate finance in 2001 at US investment bank Bear Stearns (fondly remembered) where she received a solid grounding in accounting, finance and the 100-hour working week. She was first attracted to the tax bar under the erroneous belief that it was all numbers and Perry Mason. Albeit wrong on both counts, she was nevertheless undeterred and has rapidly built a strong contentious and advisory practice.
Hui Ling appears regularly in significant, high-value cases including:
representing the pension trustees in Equity Trust Singapore Ltd before the Court of Appeal involving tax and surcharges on £100m of funds under management. Lloyd L.J. described her submissions as “conspicuously able” ;
acting for the 24 Claimants in Derrin Brother Properties in the High Court in relation to enquiries by the ATO with tax at stake of AUD 230m. Simler J. described her arguments as “admirable and forceful” ;
representing five lead case LLPs in the £300m Icebreaker litigation (with Jonathan Peacock QC).
Hui Ling also advises a range of corporate and private clients in all areas of tax law with an emphasis on business / corporate taxation, VAT and SDLT. Recent corporate work includes advising on capital allowances, company reconstructions and issues concerning loan relationships and derivative contracts. Recent VAT work includes single/multiple supply and supply classification issues, partial exemption issues and Fleming claims. Recent private client work includes advising on tax issues concerning sportsmen, entertainers and event sponsors, partnerships, pensions, investments and remuneration.
She has a particular interest in cases raising avoidance / abuse of rights, human rights or accounting issues as well as an interest in innovative tax dispute resolution processes, which led to her become chambers’ first CEDR accredited mediator in 2011.
Hui Ling has served with the Officer Training Corps of the Territorial Army for 3 years. She has also run the 151-mile Marathon des Sables, rafted through the Amazon and swum the Channel in a relay, all of which she describes as “fun”, though noticeably only after the event.
Recommendations – Hui Ling is recommended in both Legal 500 and Chambers & Partners, where she receives particular acclaim for her skills in court:
Strengths: "Intellectually very sharp, quick to think on her feet in the court and very measured in analysing arguments." "She is very thorough and also provides a super client service."
Recent work: Acted for the taxpayers in the Icebreaker litigation." – Chambers and Partners 2018 (Tax)
Strengths: "She is forensic in her attention to detail." "She is thorough, responsive, constructive and provides a great client service."
Recent work: Acted as junior counsel for the taxpayer in Tesco v HMRC, a case concerning the deduction of input tax on the Clubcard customer loyalty scheme" – Chambers and Partners 2018 (Indirect Tax)
"Strategic and persuasive, with a rare ability to make the complex seem simple" and "Excellent drafting skills coupled with persuasive, measured advocacy" – Legal 500 2017 (Tax: Corporate (Band 1) and VAT (Band 1))
"Hui Ling McCarthy… is highly regarded for her expertise in corporate taxation and VAT matters" – Who’s Who Legal (UK Bar 2017)
Highly rated junior who specialises in VAT, corporate and business tax matters. She has represented clients at every level of the domestic courts.
Strengths: "Excellent, she’s just so bright and so on top of everything. She is really direct and cuts through all the issues." – Chambers and Partners 2017 (Tax)
A highly praised up-and-coming junior who is lauded for her dedication to tax matters. She is particularly well-known for her expertise in complex, high-value VAT and SDLT matters.
Strengths: "She’s diligent, eloquent, intelligent and fascinated by the subject." "She’s a phenomenally perceptive junior." – Chambers and Partners 2017 (Indirect Tax)
"She is an extraordinarily accomplished advocate" and "She can respond creatively to the developments in a case as they arise" – Legal 500 2016 (Leading junior – Tax: Corporate (Band 1) and VAT (Band 1))
Identified as a "Most Highly Regarded Leading Junior" for Corporate Tax: "From 11 New Square, Hui Ling McCarthy is a "phenomenal talent" whose "straightforward and practical advice" makes her "one of the most sought-after juniors at the tax bar today"." – Who’s Who Legal (UK Bar 2016)
Boasts a flourishing reputation across multiple areas of taxation law and is particularly commended for her work on VAT, business and corporate tax cases. She has done notable work on cases involving tax avoidance and human rights issues.
Strengths: “Fantastic and very industrious, she moves things along well. She has a great intellect and a great personality.”
Recent work: Involved in the Icebreaker litigation, acting for the taxpayer – Chambers and Partners 2016 (Tax)
“Combines excellent client handling skills with the ability to apply her knowledge to great effect” – Legal 500 2015 (Tax: Corporate and VAT; leading junior – VAT (Band 1))
Singled out as “Most highly regarded leading junior” for Corporate Tax: Hui Ling McCarthy has “the greatest appetite for work of anyone at the tax bar” where she specialises in VAT, business and corporate taxation. Peers call her a “stand-out junior” who “is certain to take silk” – Who’s Who Legal (UK Bar 2015)
Has a growing reputation, with regard to both her litigious and advisory work. Her workload covers both direct and indirect taxation.
Expertise: “She takes her litigation very seriously. A good, straightforward but fierce opponent in court.”
Recent work: She acted for the taxpayer in the significant Icebreaker litigation, where she appeared in the lead-case appeals before the First-tier Tribunal concerning income tax relief based on trading losses – Chambers and Partners 2015 (Tax)
“She immediately grasps the essence of an argument and sees its strengths and weaknesses” – Legal 500 2014 (Tax: Corporate and VAT; leading junior – VAT)
Hui Ling McCarthy [h]as been involved in a series of high-value cases and earns acclaim as a talented and sophisticated tax advocate. She is active in both direct and indirect tax disputes.
Expertise: “She has an analytical mind and is always very well prepared.”
Recent work: She acted for the taxpayer in the high-profile Icebreaker litigation, involving five appeals to the First-tier Tribunal concerning the availability of partnership trading losses for sideways loss relief – Chambers and Partners 2014 (Tax)
Among the set’s highly regarded juniors… Hui Ling McCarthy is praised for her “excellent bedside manner” and “deep knowledge of the law” – Legal 500 2013 (Tax: Corporate and VAT; leading junior – VAT)
Clients were quick to praise Hui Ling McCarthy for her “intelligence, superb logical ability, articulacy, sheer hard work and charm.” She is well equipped to advise on a wide range of tax issues, and is well used to representing clients in court without a leader. She has recently been involved in some important cases concerning tax avoidance – Chambers and Partners 2013 (Tax)
“One of the more impressive junior members of the Revenue Bar… with an increasing presence in significant cases”, “Intellectually extremely good, with both deep and broad technical tax and procedural knowledge and excellent client management skills, especially in the speed with which she identifies the key logic in an argument”and “Painstaking, thorough, leaves no stone unturned and gives enormous confidence to the client” – Tax Journal 40 under 40 2011/12
Hui Ling McCarthy “leaves no stone unturned and is an excellent and clear advocate” – Legal 500 2012 (Tax: Corporate and VAT)
The highly rated Hui Ling McCarthy is held in excellent regard by clients, who praise her “ability to get round the academic element well and put points across in an effective and practical way.” She has a particular interest in tax avoidance and abuse as part of a broad practice that takes in VAT, capital gains tax and corporate taxation matters of many hues - Chambers and Partners 2012 (Tax)
The “tenacious, thorough and reliable” Hui Ling McCarthy garners praise for her VAT expertise - Legal 500 2011 (Tax: Corporate and VAT)
Sought after for her advocacy skills and “strong logical arguments”. She handles both direct and indirect taxation, with an emphasis on VAT and business and corporate taxation. She receives glowing praise for “coming up with complex technical arguments on the hoof” – Chambers and Partners 2011 (Tax)
Chambers Bar Awards Tax Junior of the Year: 2013 and 2017; nominated 2016
Legal 500 Tax Junior of the Year: nominated 2017
Shortlisted for the Chambers 100 UK Bar (Juniors) 2013
Shortlisted as a finalist for Young Practitioner of the Year – STEP Private Client Awards (2013/14)
Rising Star within Indirect Tax - Indirect Tax Awards (2012)
40 under 40 - Tax Journal (2011/12)
Shortlisted for Taxation’s Rising Star – Taxation Awards (2009)
Top 35 Under 35 – Private Client Practitioner (2009)
Hui Ling has chaired or spoken at conferences organised by the CIOT, the ATT, STEP, the VPG, the Oxford Centre for Business Taxation, the International Fiscal Association and the Academy of European Law, amongst others. She is always happy to accept speaking invitations, including at internal firm training seminars.
Chairman of the CIOT’s Dispute Resolution and Litigation Group
CEDR Accredited Mediator
Association of Tax Technicians – Associate (ATT)
National Deputy Chairman of the VAT Practitioners’ Group
Member of the Revenue and Chancery Bar Associations
Hui Ling McCarthy has professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (of 90 Fenchurch Street, London EC3M 4ST) on a world-wide basis and subject to the terms of cover: see http://www.barmutual.co.uk/.
VAT number: 887981441