Barbara Belgrano

  • Call: 2011

Overview

Barbara practises in all areas of revenue law. Barbara is qualified to accept Public Access instructions.

Career

2011

Called to the Bar (Middle Temple)

2011/12

Pupillage, Pump Court Tax Chambers

2012

Tenant, Pump Court Tax Chambers

2015

Appointed Junior Counsel to the Crown – “C” panel

2021

Appointed Junior Counsel to the Crown – “B” panel

Recent cases

  • Prudential Assurance Co Ltd v Revenue and Customs Commissioners (Supreme Court) – corporation tax; EU law; restitution.
  • RFC 2012 Plc (In Liquidation) (formerly Rangers Football Club Plc) v Advocate General for Scotland (Supreme Court) – diversion of earnings; employee benefit trusts; PAYE; national insurance contributions.
  • Iveco Ltd v Revenue and Customs Commissioners (Court of Appeal) – VAT; direct effect; EU law; reduction of taxable amount.
  • London Clubs Management Ltd v Revenue and Customs Commissioners (Court of Appeal) – gaming duty; non-negotiable chips/free bet vouchers.
  • Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners (Court of Appeal) – corporation tax; EU law; restitution.
  • Revenue and Customs Commissioners v University of Cambridge (Court of Appeal) – VAT; recovery of input tax.
  • R. (on the application of Aozora GMAC Investment Ltd) v Revenue and Customs Commissioners (High Court) – judicial review; legitimate expectation; double tax treaties.
  • R. (on the application of Prudential Assurance Co Ltd) v Revenue and Customs Commissioners) (High Court) – judicial review; legitimate expectation; double tax relief.
  • Six Continents Ltd v Inland Revenue Commissioners (High Court) – corporation tax; dividends; EU law.
  • X-Wind Power Ltd v Revenue and Customs Commissioners (Upper Tribunal) – seed enterprise investment scheme; compliance statement; rectification.
  • Burnikell v Revenue and Customs Commissioners (First-tier Tribunal) – disclosure and inspection of documents.
  • Fisher v Revenue and Customs Commissioners (First-tier Tribunal/CJEU) – Transfer of assets abroad; EU law; status of Gibraltar.
  • Hastings Insurance Services Ltd v Revenue and Customs Commissioners (First-tier Tribunal) – place of supply; business establishment; fixed establishment.
  • Stagecoach Group Plc v Revenue and Customs Commissioners (First-tier Tribunal) – corporation tax; loan relationships; arbitrage.

Professional memberships

Revenue Bar Association

Education

2010-2011

  • Kaplan Law School: BPTC (very competent)
  • Chrystal Macmillan Prize, Middle Temple.
  • Pump Court Tax Chambers Scholarship, Middle Temple.

2006-2010

  • University of Cambridge, Downing College:
  • BA in English and French Law (Double Maîtrise)(First Class Honours).
  • University of Paris 2 Panthéon-Assas: Maîtrise en Droit:
  • Master en Droit mention droits français et anglais (First Class Honours).
  • James William Squire Scholarship Cambridge).
  • Buchanan Prize winner for First Class results (Downing College, Cambridge).
  • Scholar of Downing College (Cambridge).
  • Buchanan Prize winner (Downing College, Cambridge).

Previous Experience

  • FRU representative (Social Security) (2011)
  • Stage atypique, European Commission DG TAXUD (Brussels) (July 2011) Internship
  • Camilleri Preziosi (Malta) (August 2010)

Languages

Italian (bilingual).

French (fluent, including technical legal French)

The Chambers Guide Says..

Tax: Corporate Tax
Ranking: Band 3

“Absolutely terrific” and  “really thorough in her research.” (2021)

“Extremely clever and someone who masters complex transactions and legal issues quickly and efficiently.” “She’s an exceptionally strong junior.” (2020)

Tax: Indirect Tax
Ranking: Up and Coming

“Incredibly into the detail, she makes good, technically substantive points.” “Always gets to the heart of a matter and has deep insight into the case.” (2021)

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