Rupert Baldry KC

Overview
Recent cases
Publications
Directory quotes
Memberships
Career & education
Related judgments

Overview

Rupert Baldry has been at Pump Court Tax Chambers since 1993. He specialises in tax law and its application to companies, trusts and individuals. His work is a balance between advisory work and litigation.

Rupert is a highly experienced litigator and has been involved in a wide range of interesting and high profile tax cases such as Sempra Metals (compound interest), FII GLO (EU law and the corporation tax regime), Jones vs Garnett (settlements), Sinclair Collis (VAT and property), Trustees of the BT Pension Scheme (foreign dividends and pension funds).

Recent examples of work include.

Corporate
CFC’s, transfer pricing, international groups, EU aspects of group tax planning, intellectual property.

Employment
Employment/self employment status, MSC’s, umbrella companies, intermediaries legislation, employee share schemes.

VAT
Financial services, sales promotion schemes, valuation issues concerning discounts and warranties, pension funds, charities, single and multiple supplies.

Personal
Offshore trusts, residence and domicile, inheritance tax planning, image rights, copyright, business property relief, transfer of assets abroad, de-enveloping property holding structures.

Sports
Advising on residence and domicile issues for premier league footballers, reviewing and advising on structures previously adopted by football clubs and agents, in particular structures involving foreign entities, advising on and litigating income tax and PAYE issues raised by bonus payments to football managers.

Other
Taxation of damages, customs duties, aggregates levy on construction of a hydro-electric dam.

A copy of Rupert's privacy notice can be found here.

Recent cases

FII (Supreme Court); Sempra (House of Lords); Mars (House of Lords); Dextra (House of Lords); Jones v Garnet (House of Lords); Thin Cap GLO (Court of Appeal); Kellogg Brown & Root (Court of Appeal); Peter Clay Discretionary Trust (Court of Appeal); JD Wetherspoons (Upper Tribunal); Countywide Estate Agents (Upper Tribunal); BT Pension Scheme (Court of Appeal); Hochtief (First-tier Tribunal); Capital Cranfield (First-tier Tribunal); Prudential Assurance (High Court); Northumbrian Water (Upper Tribunal).

Publications

Editor, International Trust & Estate Law Reports

Co-author, Trusts and UK Taxation

Directory quotes

The Chambers Guide

Corporate Tax
Ranking: Band 2

“Very analytical in his approach and a very good technical lawyer.” “He is very friendly, which makes him pleasant to work with.” (2022)

“Excellent on the technical front, he offers really good analysis and is someone you can have sensible discussions with.” “He conducts litigation very fairly.” (2021)

“A persuasive and immensely eloquent advocate.” “He’s very commercial and pragmatic.” (2020)

Tax: Indirect Tax
Ranking: Band 2

“He has a good grasp of the more detailed and complex issues in a case.” (2022)

“A very fair opponent who charms judges and doesn’t make silly points.” (2021)

“A particularly clever VAT lawyer.” “He explains things well and his advice is very easy to understand.” (2020)

The Legal 500

Tax: VAT
Ranking: Leading Silk, Tier 3

“Extremely knowledgeable and one of the few barristers in the tax Bar well versed in the environmental taxes. Extremely able and pragmatic in his advice.” (2022)

“Rupert is incredibly cool and collected under pressure. He is clear in his advice and works in a collaborative manner. A great advocate in court.” (2021)

“He is a joy to work with and clients love his pragmatic straightforward advice.” (2020)

Tax: Corporate
Ranking: Leading Silk, Tier 3

“Extremely knowledgeable and one of the few barristers in the tax Bar well versed in the environmental taxes. Extremely able and pragmatic in his advice.” (2022)

“Rupert is incredibly cool and collected under pressure. He is clear in his advice and works in a collaborative manner. A great advocate in court.” (2022)

“He is extremely bright and user friendly.” (2020)

Private Client: Personal Tax
Ranking: Leading Silk, Tier 2

“User and client-friendly, with the ability to give incisive and clear advice as to the strengths and weaknesses of a position. Experienced in terms of HMRC practice and helpful in terms of practical as well as technical advice.” (2022)

“Is clear and understandable even on difficult and complex tax points and, although confident in terms of advice, he is not overly bullish.” (2021)

“Is user-friendly, pragmatic and sharp.” (2020)

Memberships

VAT Practitioners Group
Revenue Bar Association
London Common Law & Commercial Bar Association

Career & education

Career

Called 1987, Middle Temple

Attorney General’s panel of Junior Counsel (2001-2005)

Silk, 2010

Education

London University (BA Hons, 1st)

City University (Diploma in Law)