Paul has been a Partner at JHA since its inception in 2013. He is an internationally recognised barrister in the field of EU law, who particularly specialises in international tax law. He is renowned for his dispute resolution experience and he has litigated before all levels of the UK courts and the European Court of Justice (CJEU), where he appears regularly.
Before entering private practice, Paul held senior positions at the CJEU and the European Commission, where he was Head of Direct Taxation. At the CJEU he worked on a wide range of cases covering almost all areas of EU law, including free movement of goods, persons, services and capacity, VAT, state aid, sex discrimination, intellectual property, environment, social security, competition, customs duties, as well as general principles and remedies.
As well as being a leading litigator, Paul’s practice includes advisory work and making representations to relevant EU bodies. He has co-authored a major textbook on EC Tax Law.
Admitted as a barrister in England and Wales
Member of the Institute of Chartered Accountants in England and Wales
Member of Revenue Bar Association
Visiting Faculty Member, International Tax Centre, University of Leiden, the Netherlands
University of Manchester - M Phil
University of Manchester – LLB
Paul has been recognised in the leading legal directories for many years. He is currently recognised in Chambers UK 2019 as a top tier practitioner for Contentious Tax where he is described as an “an expert in tax litigation and regularly handles tax disputes involving funds”. He is also “renowned for his experience in European tax law” with clients noting: “He has vast experience in the EU, its jurisprudence and institutions.”
Legal 500 UK 2018 also singles out Paul in their Tax Litigation and Investigations chapter. The guide says he “stands out for work involving European law and international tax”.
The CFC group finance exemption: EC’s final decision
The EC has finally found that the group financing exemption in TIOPA 2010 Part 9A Chapter 9 involves unlawful state aid. The main change is that it now accepts that the exemption is justified as a proxy for the complex tracing exercise required by the UK capital criterion in TIOPA 2010 Part 9A Chapter 5.Read More