John Brinsmead-Stockham KC

Called 2005

Silk 2023

John undertakes a wide variety of advisory and litigation work in all areas of tax law. He has advised on and litigated matters ranging from inheritance tax and SDLT planning to major corporation tax and VAT disputes between multi-national companies and HMRC.

John's "Notable Cases" section (see tab below) provides a good cross-section of his areas of practice. However, he has also advised in respect of a much wider range of matters that have not led to litigation, an overview of which is set out in the "Practice Areas" section (see tab below).

Appointed King's Counsel - 2023

Tax Junior of the Year (2020) - Legal 500.

Tax Junior of the Year (2020) - Chambers and Partners.

Attorney General's Panel of Counsel - C Panel (2014), B Panel, (2019), A Panel (2021).

John is a CEDR qualified mediator and also has experience of being instructed to act as an expert witness as to the content of UK tax law in proceedings in the US.

Corporate taxation – John has significant experience in advising on a wide range of areas including: all aspects of group relief; the substantial shareholding exemption; R&D allowances; taxation of dividends; capital allowances; the loan relationships codes and the taxation of derivatives.

International taxation – John has an extensive practise in matters concerning international taxation and has advised and/or litigated questions concerning: residence (both individual and corporate); the classification of foreign entities; anti-arbitrage provisions; transfer pricing; diverted profit tax; pensions taxation; and non-discrimination articles and anti-abuse provisions in UK treaties. In addition, John has advised on a number of occasions concerning the law of British Overseas Territories.

Personal taxation – John’s practice has included most contentious aspects of individual taxation – from the taxation of trades and professions to capital gains tax, inheritance tax and SDLT disputes. John has broad experience in advising and litigating questions concerning the mechanics/procedure for assessment as well as advance payment notices (APNs) and follower notices. He has also advised on more specialist areas including disguised investment management fees (DIMF), carried interest and the taxation of fees paid to whistle-blowers in the US.

Oil taxation – John has advised and litigated in relation to petroleum revenue tax and the corporation tax ring fence, as well as in relation to capital allowances in the oil sector. His first significant piece of litigation involved securing the seafarers’ earnings deduction for the crews of a number of semi-submersible vessels.

VAT and indirect taxation – John has advised extensively on VAT with recent work focusing on questions of: single/multiple supply; the medical and financial services exemptions; zero-rating; VAT on property; claims to deduct input tax; the UK vouchers regime; TOMS; and the VAT treatment of situations involving multiple parties. John also has significant experience of advising on and litigating in customs disputes, including questions of classification and valuation.

 


Legal Information

John Brinsmead-Stockham has professional liability insurance provided by the Bar Mutual Indemnity Fund Limited (90 Fenchurch Street, London EC3M 4ST) on a world-wide basis and subject to the terms of cover: see www.barmutual.co.uk

VAT number: 888559345

Court of Justice of the EU

Supreme Court 

Court of Appeal

High Court 

Upper Tribunal (Tax and Chancery)

First-tier Tribunal (Tax)

2o24

  • Chambers and Partners (2024) –“John is really good and very easy to work with. He makes the whole litigation process so much more digestible.”
  • Chambers and Partners (2024)-“He’s thorough and always comes up with new points to add to our arguments. He also provides great client service.”
  • Chambers and Partners (2024)-“A real team-player, who is hugely sharp technically and strategically. He’s great to work with and highly popular with both clients and solicitors as he has a highly collaborative working style.”
  • Legal 500 (2024) – ”John is excellent. He has extreme clarity of expression – both oral and written – backed up by a deep knowledge of his practice areas. Also, John is a tenacious and highly talented advocate in the court room”

2022

  • Chambers and Partners (Direct tax) – “The quality of his analysis and reasoning is excellent, and he comes up with very strong arguments” and “His drafting is very clear and thorough, and he is very good with clients.
  • Chambers and Partners (Indirect tax) – “Incredibly smart, very approachable and excellent at hand-holding where required” and “He is an outstanding barrister in all ways, who is client-friendly and provides practical advice.

2021

  • Chambers and Partners (Direct tax) – “The quality of his analysis and reasoning is excellent, and he comes up with very strong arguments” and “His drafting is very clear and thorough, and he is very good with clients.
  • Chambers and Partners (Indirect tax) – “Incredibly smart, very approachable and excellent at hand-holding where required” and “He is an outstanding barrister in all ways, who is client-friendly and provides practical advice.
  • Legal 500 (Corporate and VAT) – “John is very clear, has excellent attention to detail and sound judgement. His drafting is clear and well-structured, as well as having a very collaborative approach”

2020

  • Chambers and Partners (Direct tax) – “A very attractive advocate who has an encyclopaedic knowledge of tax law” and “He is incredibly hard-working, very detailed in his approach and good to work with.”
  • Chambers and Partners (Indirect tax) – “He is clear, measured in his approach and effective when on his feet” and “excellent and very practical.”
  • Legal 500 (Corporate and VAT) – “Extremely bright and capable. A first class advocate; combines analytical ability with commercial insight.” 
  • Legal 500 (Personal) – “John is very approachable and collaborative in his approach. He has the ability to set out complex technical arguments in a relatively simple manner and takes a pragmatic, practical approach.”

2019

  • Chambers and Partners – “Knowledgeable and very thorough”, “Highly intelligent, proactive and a pleasure to work with” and “Always impressive, well prepared and pragmatic. He thinks around the subject and contributes original and insightful comments.”
  • Legal 500 “Highly intelligent, very organised approach”

Earlier years

  • Chambers and Partners (2018) “He has an encyclopaedic knowledge of recent tax cases” and “Practical, very well prepared and an excellent VAT adviser.” 
  • Chambers and Partners (2017)“He leaves no stone unturned in getting to grips with every aspect of the dispute” and “He’s very capable, very clear and very well informed”
  • Legal 500 (2017)“Focused, intelligent and practical; all-in-all excellent”
  • Chambers and Partners (2016) – “extremely bright and very articulate” and “massively conscientious – he constantly thinks about things, is engaging and remarkably client-friendly.”
  • Legal 500 (2015)“Great experience in Supreme Court cases”.
  • Chambers and Partners (2015)“an outstanding young barrister. He is insightful, very articulate and very thorough”.
  • Legal 500 (2014) – “a user-friendly junior, who is very strong on responsiveness and commerciality”.
  • Legal 500 (2012) –incredibly thorough, meticulous and very able”.
  • MA Cantab (Double First Class Hons, Law), Trinity Hall, Cambridge (Bateman Scholar).
  • BVC (Outstanding), BPP Law School.
  • Middle Temple (Queen Mother’s Scholarship and Harmsworth Entrance Exhibition).
  • Tax Junior of the Year (2020) – Chambers and Partners
  • Tax Junior of the Year (2020) – Legal 500
  • CEDR accredited mediator

John was selected by the Tax Journal as one of the “Top 40 under 40”  individuals working in UK tax in 2015, and was described therein as:

  • “one of the most consistently impressive juniors out there at present”
  • “extremely client friendly and presents well on his feet – factors which, combined with his technical excellence really mark him out as a future star”

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