David Ewart KC

He is a very strong advocate - not flamboyant but effective and to the point. Very focused on the points in issue. Closely listened to by judges. Plans ahead for appeals in ensuring facts are brought out at first instance.’
Legal 500

"David is a terrific lateral thinker and a great appeal advocate."
Legal 500

“Incisive, efficient and user-friendly. His advice is clear, unequivocal and extremely helpful.”
Chambers & Partners

Call: 1987
Silk: 2006

Clerking team

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

Overview

David has advised extensively on the following areas amongst many others:

domicile status and the taxation of non-UK domiciled individuals
the UK taxation consequences of offshore structures including trusts, companies and LLPs
employment status (i.e. employed or self-employed and the application of IR35)
taxation of employment benefits including EBTs and pension schemes and the disguised remuneration provisions
the taxation treatment of corporate debt including the unallowable purpose provisions
trading status including whether carrying on a trade with a view to profit and when a trade commenced
VAT in particular whether there are single or multiple supplies and the classification of supplies within exemptions and zero-rating
DOTAS and GAAR issues
directed profits tax, transfer pricing and the CFC provisions

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

Recent cases

Coca Cola Enterprises (Payne) v HMRC [2018] SFTD 307 (FTT);
Knibbs v HMRC [2018] STC 650 (ChD);
R (Aozora Investment Ltd) v HMRC [2018] STC 11 (AdminCt);
Barclays Wealth Trustees v HMRC [2017] STC 2465 (CA);
English Bridge Union v HMRC [2017] STC 2317 (CJEU);
R (De Silva) v HMRC [2017] STC 2483 (SC);
Test Claimants in FII GLO v HMRC [2017] STC;
Chappell v HMRC [2016] STC 1980 (CA);
Island Contract Management v HMRC [2016] STC 715 (UT);
Prudential Assurance Co. Ltd. V HMRC [2016] STC 1798 (CA);
Anson v HMRC [2015] STC 1777 (SC);
European Commission v UK [2015] STC 1055 (CJEU);
Fisher v HMRC [2014] SFTD 1341 (FTT);
Lloyds TSB Equipment Leasing v HMRC [2014] STC 2770 (CA);
Test Claimants in FII GLO v HMRC [2014] STC 638 (CJEU);
HMRC v Marks & Spencer [2013] STC 1262 (SC);
MJP Media Service Ltd v HMRC [2013] STC 2218 (CA);
Test Claimants in FII GLO v HMRC [2012] STC 1362 (SC);
Bayfine UK v HMRC [2011] STC 717 (CA);
Reed Employment Plc v HMRC [2011] STC 695 (UT/FTT);
Test Claimants in Thin Cap GLO v HMRC [2011] STC 738 (CA);
Astall v HMRC [2010] STC 137 (CA);
Legal & General Assurance v HMRC [2010] STC 2471 (UT);
Sun Life Assurance Co v HMRC [2010] STC 1173 (CA);
Test Claimaints in FII GLO v HMRC [2010] 1251 (CA);
Limitgood v HMRC [2009] STC 980 (CA);
Test Claimants in FII GLO v HMRC [2009] STC 254 (ChD);
Vodafone 2 v HMRC [2009] STC 1480 (CA);
Boake Allen v IRC [2007] STC 1265 (HL);
Test Claimants in Class IV of the ACT Litigation v IRC [2007] STC 404 (ECJ);
Test Claimants in FII Group Litigation v IRC [2007] STC 326 (ECJ);
Test Claimants in Thin Cap Group Litigation v IRC [2007] STC 901 (ECJ);
UBS AG v HMRC [2007] STC 588 (CA);
Cadbury Schweppes v IRC [2006] STC 1908 (ECJ);
Marks & Spencer v Halsey [2006] STC 237 (ECJ);
Pirelli Cable Holdings v IRC [2006] STC 548 (HL);
Autologic v IRC [2005] STC 1357 (HL);
Barclays Mercantile v Mawson [2005] STC 1 (HL);
Dr Beynon v CCE [2005] STC 55 (HL);
IRC v Scottish Provident [2005] STC 15 (HL);
MacDonald v Dextra Accessories [2005] STC 1111 (HL)

Directory quotes

The Chambers Guide

Corporate Tax
Ranking: Band 1

“His ability to grasp complicated structures quickly is impressive.” “He is great on his feet, really good on the details and a great advocate for clients.” (2022)

“Hugely knowledgeable and able to deal with complex issues simply and persuasively.” (2021)

“Incisive, efficient and user-friendly.” “His advice is clear, unequivocal and extremely helpful.” (2020)

Tax: Private Client
Ranking: Band 2

“He is great on his feet, really good on the detail and a great advocate for clients.” “David is clear and exceptionally bright. He takes an incisive and sensible approach to his cases.” (2022)

“He is a very experienced litigator who is formidable in court.” “He is very thorough and he will put points in a low-key way, so they creep up on you.” (2021)

“Enormously helpful and turns things around at great speed.” “He has the ability to get to the nub of the issue even when the case is extremely complicated. David gives practical advice that the client understands.” (2020)

The Legal 500

Tax: VAT
Ranking: Leading Silk, Tier 2

‘Huge technical ability. Very quick to get at the issue.’ (2021)

‘Incredibly broad practice and possesses in-depth experience on most tax issues; huge technical ability.’ (2020)

‘He possesses an incredibly analytical mind.’ (2019)

Tax: Corporate
Ranking: Leading Silk, Tier 2

‘Huge technical ability. Very quick to get at the issue.’ (2021)

‘Incredibly broad practice and possesses in-depth experience on most tax issues; huge technical ability.’ (2020)

‘Very intelligent and suited to litigation.’ (2019)

Private Client: Personal Tax
Ranking: Leading Silk, Tier 1

‘Very quick to get at the issue.’ (2021)

‘Has a practical and logical approach to solving problems.’ (2020)

‘His technical expertise is second to none.’ (2019)

Chambers and Partners High Net Worth

Tax: Private Client
Ranking: Band 2

“I think David Ewart has an excellent technical knowledge and that’s allied to a good ability to explain not only to his lay client but also in a persuasive way to the court.” (2022)

“He is a very experienced litigator, I would go to him for court work; in court, he is formidable.” Another industry source describes him as “a very able barrister,” continuing: “He is very thorough and he will put points in a low-key way, so they creep up on you. The effectiveness of his advocacy is very understated.” (2021)

An instructing solicitor says Ewart “has the ability to get to the nub of the issue even when it is very complicated, and he gives practical advice the client understands at the end of it. He’s also relatively easy to engage with – which is one of the reasons you want to instruct someone.” Fellow counsel say he is “a scary advocate to be against – he doesn’t let things go, he is very tenacious.” (2020)

Memberships

Revenue Bar Association

London Common Law & Commercial Bar Association

Chancery Bar Association

Career & education

Career

Called 1987 (Gray’s Inn)

Treasury A Panel (1999 – 2005)

First Chancery Revenue Junior (2000 – 2006)

KC (2006)

Education

Trinity College, Oxford (1986 BA Hons)