Hui Ling McCarthy KC

Hui Ling McCarthy acts for a range of corporate and private clients in all areas of tax law with an emphasis on VAT, business and corporate taxation. She appears regularly in significant, high-value cases. Recent highlights include:

– acting for the taxpayers before the Supreme Court in WHA (with Roderick Cordara QC and Tim Eicke QC);
– 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 LJ described her submissions as “conspicuously able” [41];
– acting for the 24 Claimants in Derrin Brothers 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” [80]
– securing what the Financial Times called “an important legal victory” for the government in the SDLT avoidance case, Vardy Properties a test case with total tax at stake of £170m ; and
– representing five lead case LLPs in the £300m Icebreaker litigation (with Jonathan Peacock QC).

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. For further details see http://www.taxbar.com/Hui_Ling_McCarthy.html

11 New Square

Publications

Include:

– Former General Editor of Private Client Business (Sweet & Maxwell)
– Contributor to VAT Commentary and Analysis (Sweet & Maxwell)
– Breaking the Deadlock – Resolving SME Tax Disputes by ADR [2012] PCB 185
– The Tax Treatment of Damages and Compensation [2012] PCB 117
HMRC v Mayes: SHIPS that Pass in the Night – Reconciling Mayes and Drummond [2011] BTR 279
– Navigating the Finance Act 2007 Penalty Regime: Three Case Studies [2011] PCB 210
– Remittances and Overseas Transfers [2009] PCB 397
– Protected Cell Companies and TCGA 1992 s.13 [2009] PCB 316
– Abuse of Rights: The Effect of the Doctrine on VAT Planning [2007] BTR No. 2 160

Qualifications

BSc (dunelm) Mathematics, PgDL, MCSI, ATT.
CEDR-accredited mediator.
Formerly a Corporate Finance analyst at US investment bank Bear Stearns.