
Barbara Belgrano
"Barbara is technically excellent and a fantastic speaker who displays great attention to detail."
Chambers & Partners
- Call: 2011
Overview
Barbara practises in all areas of revenue law. Barbara is qualified to accept Public Access instructions.
A copy of Barbara's privacy notice can be found here.



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.
Directory quotes
Chambers UK Bar
Tax: Corporate Tax
Ranking: Band 1
- “Knowledgeable on incredibly complex matters.” “She has a very analytical approach, and is responsive and a pleasure to work with.” (2022)
- “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: Band 2
- “Bright, diligent and good on the evidence.” “She is technically excellent and a fantastic speaker who displays great attention to detail.” (2022)
- “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)
Tax: Private Client Tax
Ranking: Band 2
- “Barbara Belgrano has strong technical knowledge and is very responsive.”
- “Barbara is modest but quietly brilliant; she wrestles with a problem until she finds the answer. She is very clever, has a good client manner, can lower tension levels and is a great writer.”
- “Barbara Belgrano is so impressive and has been a helpful and inspiring leader on the matters on which I have worked with her. She is formidably intelligent as well as being friendly and thoughtful.”
- “Barbara Belgrano is formidably intelligent, eloquent and excellent at formulating and communicating arguments. She has been an inspiring and thoughtful leader.”
The Legal 500
Tax: VAT
Ranking: Leading Junior, Tier 2
- “An exceptionally bright and able junior. She has huge technical ability, a terrific eye for detail, drafts with precision and is exceptionally diligent and focused. She is everything that one would wish to see in a junior barrister.” (2021)
- “Barbara’s attention to detail is amazing. She is exceptionally strong technically. I admire her work ethic. She goes out of her way to ensure clients feel like they are in safe hands.”
Tax: Corporate
Ranking: Leading Junior, Tier 2
- “An absolute pleasure to work with. She is highly diligent, responsive and practical.”
- “Her legal knowledge and reasoning abilities are exceptional. Clear, powerful advocacy.”
Tax: Personal
Ranking: Leading Junior, Tier 3
- “Barbara is an absolute pleasure to work with. She is highly diligent, responsive and practical.”
Chambers High Net Worth
Tax: Private Client
Ranking: Leading Junior, Band 2
- “Barbara Belgrano is so impressive and has been a helpful and inspiring leader on the matters on which I have worked with her; she is formidably intelligent as well as being friendly and thoughtful.”
- “Barbara Belgrano is formidably intelligent, eloquent and excellent at formulating and communicating arguments. She has been an inspiring and thoughtful leader.”
- “Barbara Belgrano has strong technical knowledge and is very responsive.”
- “Barbara is modest but quietly brilliant; she gets a problem and wrestles with it until she finds the answer. She is very clever, has a good client manner, can lower tension levels and a great writer.”
Chambers Global
Private Wealth: Tax (Bar)
Ranking: Band 2
Barbara Belgrano is a highly regarded tax junior with a broad practice in Revenue work.
- “Barbara is modest but quietly brilliant; she wrestles with a problem until she finds the answer. She is very clever, has a good client manner, can lower tension levels and is a great writer.”
- “Barbara Belgrano is formidably intelligent, eloquent and excellent at formulating and communicating arguments. She has been an inspiring and thoughtful leader.”
- “Barbara Belgrano has strong technical knowledge and is very responsive.”
Professional memberships
Revenue Bar Association
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)
Career & education
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
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).
Related judgments
- Execrs of Elborne & Ors v HMRC: new decision on ‘home loan’ schemes18 February 2025
- Altrad Services Ltd and another v HMRC [2024]EWCA Civ 72028 June 2024
- Commissioners for His Majesty’s Revenue and Customs (Respondent) -v- Fisher and another21 November 2023
- Immarsat Global Ltd v HMRC [2021] UKUT 0059 (TCC)10 December 2021
- FII GLO v HMRC; (SC)23 July 2021
- London Clubs Management Ltd V HMRC; (SC)27 November 2020
- Test Claimants in the Franked Investment Income Group Litigation v HMRC; SC20 November 2020
- Cape & Wiseman v HMRC; (FTT)23 March 2020
- FTT Decision: Ciaran Dunne v HMRC12 February 2019
- Court of Appeal Decision: HMRC v London Clubs Management Limited9 October 2018
- Supreme Court hands down Judgment in Prudential Assurance Group Ltd v HMRC25 July 2018
- UT Decision: X-Wind Power Limited v HMRC27 July 2017
- Supreme Court Judgment in "Rangers" tax case5 July 2017
- The Court of Appeal hands down Judgment on The test claimants in the Franked Investment Income Group litigation v HMRC and Evonik Degussa UK Holdings Limited & Ors v HMRC24 November 2016
- Chancery Division hands down Judgment on Six Continents Limited & Ors v HMRC5 October 2016
- The Court of Appeal hands down Judgment on The Prudential Assurance Company Limited v HMRC20 April 2016
- FTT Decision: Stagecoach Group PLC & Stagecoach Holdings Limited v HMRC26 February 2016
- Chancery Division hands down Judgment on Six Continents Limited & Ors v HMRC2 February 2016
- UT Decision: HMRC v University of Cambridge11 June 2015
- UT Decision: Spritebeam, Prowting & HMRC v HMRC & Versteegh25 February 2015
- FTT Decision: Open Heavens Media Ltd v HMRC28 January 2015
- Chancery Division hands down Judgment in FII v HMRC18 December 2014
- FTT Decision: London Clubs v HMRC27 November 2014
- FTT Decision: Kelly v HMRC10 November 2014
- Court of Appeal hands down Judgment in Vocalspruce v HMRC30 October 2014
- FTT Decision: Tiga Aero Services Ltd & Ors v HMRC22 September 2014
- Court of Appeal hands down Judgment in Barnes v HMRC30 January 2014
- FTT Decision: Iveco Ltd v HMRC6 December 2013
- Chancery Division hands down Judgment in Prudential v HMRC24 October 2013
- FTT Decision: Vocalspruce Ltd v HMRC19 June 2013
Related resources
- PCTC takes top spot in Chambers Global – Private Wealth: Tax (Bar)17 February 2025
- Pump Court Tax Chambers obtains excellent results in Chambers HNW 202422 July 2024
- PCTC authors new Tax Litigation Handbook5 July 2024
- Pump Court Tax Chambers shortlisted for The Legal 500 Awards8 July 2022
- Barbara Belgrano awarded “Tax Junior of the Year”19 November 2021
- PCTC nominated at Chambers UK Bar Awards 20211 September 2021
- Multiple Government Legal Department Panel Promotions11 August 2021
- Tax Journal – HMRC’s refreshed LSS: no “soft” option16 November 2012