The Legal Cheek View
When it comes to tax, Gray’s Inn Tax Chambers (GITC) is one of the top sets to turn to. Established in 1965, the small specialist set is made up of only 11 members and is often viewed as outsmarting Magic Circle sets when it comes to tax law. Flooded with top-level talent, the set is home to no less than five leading tax silks.
The 11 members at GITC act for both British taxpayers and HMRC in advisory and litigious capacities, with their expertise also extending to cross-border and international issues. While tax may not immediately jump out to law students as the most exciting area of practice, one junior reassures us that it is in fact “endlessly fascinating”. Indeed, we are told that working in tax law is “like being paid to do crosswords and sudoku for a living”. There seems to be a broad consensus here that the field and work are top quality.
Given the reputation of the tenants at the set, the work that comes their way is often of very high value. As one member simply puts it: “Having the best people brings in the best work.” Recent cases worked on by members include a VAT case — currently on its way to the Supreme Court — concerning whether NHS trusts are liable for tens of millions of pounds for not charging VAT on hospital car parking; and a Court of Appeal case concerning whether compensatory payments have the nature of penalties and are therefore non-deductible as a policy matter. A further example of the set’s work is Court of Appeal case revolving around the extent to which a company’s purpose in entering a loan relationship was “unallowable” (in seeking to secure a tax advantage) or commercial, and whether a “just and reasonable apportionment” might enable the company to obtain deductions for expenses which were not attributable to its unallowable purpose.
Although much of the tax litigation takes place in the tribunal system, members’ diaries are littered with appellate court bookings, including in the Supreme Court. These have included everything from trademark infringements, offshore drilling, commercial construction, and hotels, and relate to any and all taxes that you can think of, and plenty you’ve probably never heard of.
For those who might be intimidated by a lack of tax-specific knowledge, juniors at the set are keen to emphasise that you do not need to come in with any particular knowledge of the area, rather an idea of why you think tax law might be for you. The training at Gray’s Inn Tax Chambers — especially in relation to providing that tax specific knowledge — is highly-ranked by its rookies. One recent tenant describes: “I came into pupillage knowing nothing about tax law. I emerged knowing a fair amount and where to look for most of the rest.” Another told us that the set “has some of the pre-eminent silks of their generation; it is a privilege to learn from them”. Overall, the training is rated excellent.
Juniors also make clear that tax law does not exist in a bubble, and that many other, perhaps more familiar, areas of law are regularly involved. Examples might include issues relating to trusts, contracts, land, European Union, human rights, and company law.
To help you on your journey new recruits can expect a supportive atmosphere within the set. We are told that “the senior leaders in chambers are very supportive both professionally and personally”. The comparatively small world of tax law means it is highly likely your colleagues will have worked on cases that you may be relying on!
Views on social life at the set are somewhat mixed. We are told that “everyone is very friendly and up for a drink when required”, though there are less big social events compared to other, larger, chambers. One junior comments that “there is no pressure to socialise” and instead “friendships within chambers are left to form naturally”. The firm also boasts of a “very good” work-life balance!
In terms of the location of GITC, the set is one of the few chambers not located within the Inns of Court. While this may result in some of the collegiate feel being lost, it does mean the set has a “modern building in the heart of the city”. On the inside, we are told that it is “very fancy”. Each member has their own large office within the building. The technology and IT support are well-rated, while the cloud software allows members to work from anywhere.
Gray’s Inn Tax Chambers offers up to two pupillages a year. Candidates are assessed on the following criteria: academic and intellectual ability; advocacy and communication skills; an interest in and understanding of the type of work done by chambers; an ability to work with other members of chambers, instructing solicitors, accountants, and clients; and determination and resilience. GITC states that a first-class degree is usually required. Both law and non-law degrees are considered equally.
Applications are not made through the Pupillage Gateway, but instead are directly to chambers in line with the Gateway timeline. Candidates will have to go through up to three interviews, the second of which will include a written assessment. Whilst it is not a requirement for prospective pupils to have undertaken a mini-pupillage at the set, GITC strongly encourages those considering applying in the future to do so. There are both funded and unfunded minis on offer, with those receiving funding taking home £600 per week.
Successful applicants will complete a 12-month non-practicing pupillage. This means that, unusually, they will not take on any cases during their second six. The reason behind this is that it gives pupils a chance to get to grips with tax law, something which they are unlikely to have previously studied. GITC states that much of pupillage will be spent in chambers, reading papers, gaining an understanding of issues, and sitting in on conferences. Whilst pupils will be assigned one pupil supervisor, the set aims for recruits to spend time with most if not all tenants to ensure they are exposed to all areas of chambers’ work.
To top off the stellar training package and opportunities comes a pupillage award of £100,000, the joint highest at the bar. It should be noted however, that, unlike at many leading commercial sets, there are no second six earnings on top of this. Regardless, the large award is certainly an attractive prospect to any aspiring tax barrister.