Overview
Oliver has a varied and busy practice both advising on tax and litigating tax and tax-related disputes.
Litigation
Oliver has acted for taxpayers and HMRC in the Tax Tribunal and the higher courts on numerous occasions, and has appeared in the Court Appeal (unled) three times. He co-authored the first edition of Hamilton on Tax Appeals (2010), a comprehensive guide to the procedure of the Tax Tribunal.
In addition to litigating tax disputes, he has developed a substantial practice acting for both claimants and defendants in professional negligence claims involving tax. He has also acted for parties in Chancery claims to either set aside transactions on the basis of mistake or to rectify defective documents.
He has also provided expert evidence on UK taxation law to the Courts in the Channel Islands.
Advisory
Oliver advises regularly on private client matters, both UK estate planning and planning involving a foreign element. He is fluent in French, and is used to liaising directly with French lawyers if necessary.
He has also advised on a wide range of corporate issues.
Oliver practices in all areas of tax law.
In addition to an all encompassing advisory practice, he has a busy litigation practice, regularly representing taxpayers, HMRC and the National Crime Agency in the tax tribunals and appellate courts. He is also regularly instructed in tax professional negligence cases by both claimants and defendants.
Oliver is qualified to accept Public Access instructions.
A copy of Oliver's privacy notice can be found here.
Corporate tax
“He is knowledgeable, great on the detail and very good at finding solutions. A go-to for tricky tax issues.”
Recent work includes:
Fisher v HMRC [2021] EWCA Civ 1438 – acting for HMRC (led by David Ewart KC) on a case on the Transfer of Assets Abroad Regime, and its compatibility with EU law.
HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610 – acting for HMRC (led by Rupert Baldry KC) on a case on the tax treatment of manufactured dividends and its compatibility with EU law.
Advising on the restructuring of a £200m corporate entity in Jersey, in connection with Schedule A1 IHTA 1984.
Advising on a £100m sale of a business, and the potential application of the Transaction in Securities provisions to it.
Indirect tax
“Oliver delivers his advice in a clear, straightforward manner.”
Recent work includes:
Praesto Consulting v HMRC [2019] EWCA Civ 353, acting for the taxpayer in a VAT dispute concerning the supply of legal services to a litigant, and the claim for input VAT in relation to those supplies.
Advising on SDLT on the acquisition of a complex mixed use property in North London acquired for £13m.
Private client
“Hard-working, technically brilliant and very careful in his analysis.”
Recent work includes:
Shelford v HMRC [2020] UKFTT 0053 (TC) — appearing for the taxpayer in a leading case on the Home Loan Scheme (led by William Massey KC and Emma Chamberlain).
Rogge v Rogge [2019] EWHC 1949 (Ch), acting for the claimants in a claim for rescission on the basis of mistake in relation to transfers of £17m to a trust.
A, B and C v D, E and F [2017] EWHC 2222 (Ch), acting for unborn beneficiaries of a trust, in relation to a claim for rectification of a trust deed.
Advising a non-UK resident but UK domiciled individual on estate planning through FOTRA securities.
Advising UK executors as to the construction of an ambiguous clause in a Will relating to Spanish property.
Advising on whether an individual could rely on section 26A ITEPA so as to benefit from the remittance basis in relation to a proportion of her employment income.
Advising on whether certain Deeds purporting to terminate life interests were validly executed, and the tax consequences of their validity.
Advising on the UK tax treatment of a Swiss usufruct as part of the tax planning arrangement for a UK resident client who owned a Swiss property.
Advising on the CGT treatment of the sale of a substantial property with a complex ownership history.
Professional negligence
“He is excellent. His client skills are brilliant, he is very practical in his advice and his knowledge is top-tier.”
Recent work includes:
Acted on a large number of cases involving alleged tax negligence (all settled) for both claimants and defendants.
Quayle v Rothman Pantall [2012] EWHC 1474 (Ch) (led by Philip Jones KC) (amendment of pleadings).
Directory quotes
The Chambers Guide
Tax: Private Client
Ranking: Band 3
“Hard-working, technically brilliant and very careful in his analysis.” “He is knowledgeable, great on the detail and very good at finding solutions. A go-to for tricky tax issues.” (2022)
The Chambers Guide High Net Worth
Tax: Private Client
Ranking: Band 3
“He is excellent. His client skills are brilliant, he is very practical in his advice and his knowledge is top-tier.”
“Oliver is very clever and hard-working, with a very friendly manner. He is able to explain difficult concepts in simple terms to clients. He is very responsive and user-friendly.”
“Oliver is a go-to barrister for technical tax matters. He has an amazing brain and gives consideration to all of the possible issues.”
The Legal 500
Tax: Corporate and VAT/Indirect Tax
Ranking: Leading Junior, Tier 3
“Highly intelligent with a very organised approach.” (2021)
“Knowledgeable in all areas of tax law.” (2020)
“He is very thorough and thoughtful.” (2019)
Private Client: Personal Tax
Ranking: Leading Junior, Tier 3
“Oliver provides clear robust advice. He is very well conversed with the relevant legislation, case law and the SDLT manual which enables him to provide a substantive response back to HMRC in a timely manner. Whilst dealing with a complex area of law, Oliver delivers his advice in a clear, straightforward manner.” (2022)
“Is incredibly knowledgeable. Mr Connolly’s responses were confident and robust.” (2021)
Chambers Global
Private Wealth: Tax (Bar)
Ranking: Band 3
Oliver Conolly wins frequent praise for his advisory work. Conolly acts for taxpayers and the Revenue on tax litigation work, and also has a strong advisory practice.
- Oliver is my go-to barrister for technical tax matters. He has an amazing brain and gives consideration to all of the possible issues. I could not rate him more highly.
- Oliver Conolly delivered considered and practical advice to our client.
- Oliver is very clever and hard-working, with a very friendly manner. He is able to explain difficult concepts in simple terms to clients. He is very responsive and user-friendly.
Publications
Co-Author (with Penny Hamilton) Hamilton on Tax Appeals (Bloomsbury 2010)
“Disputes and Appeals” (co-author with Penny Hamilton) VAT Planning 2007/8: A comprehensive guide to practical VAT strategies (Tottel)
“Mehjoo v Harben Barker and the duty to refer”, Journal of Professional Negligence (2013) 29(4), 223-232.
Memberships
Revenue Bar Association
Professional Negligence Bar Association
London Common Law & Commercial Bar Association
VAT Practitioners Group
Career & education
Career
2001-2002: Inns of Court School of Law: Diploma (Very Competent)
Lincoln’s Inn Lord Denning Scholarship
2000-2001: City University Diploma in Law (Distinction)
1994-1998: PhD in Philosophy, Cambridge University
1991-1994: BA in Philosophy (First), Corpus Christi College, Cambridge
Education
March 2011 – Appointed Junior Counsel to the Crown – “C” panel
October 2003 – Tenant – Pump Court Tax Chambers
Second six month pupillage at Pump Court Tax Chambers
First six month pupillage at Enterprise Chambers, 9 Old Square, Lincoln’s Inn, London (October 2002-April 2003)
Called 2003 (Lincoln’s Inn)