James Drake-Linney Barrister

James is a barrister who specialises in tax disputes including HMRC enquiries and investigations and litigation before the UK courts and tribunals. James’ work covers all areas of tax and has a focus on corporate and partnership tax disputes.

James completed pupillage at a leading set of tax chambers.  Prior to joining Macfarlanes, James was a lawyer in the tax litigation department of a Big Four accounting firm where he undertook a broad tax disputes practice.

James has advised or represented clients at various stages of the investigation and dispute resolution processes, including enquiry-related disclosure and other enquiry correspondence, discovery assessments, HMRC appeals and reviews, tribunal appeals and court claims and appeals.  James has experience of litigation in the First-tier and Upper Tribunals, the High Court, the Court of Appeal and the Supreme Court.  James has also engaged in settlement negotiations with HMRC, both face-to-face and in writing.

Additionally, James has advised clients seeking tax relief as a matter of HMRC discretion, including group relief and business asset roll-over relief.

James is a member of Middle Temple and the Revenue Bar Association.