Nicholas Ashton
Call 1982 (Lincolns Inn)
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Areas of Practice
Commercial and Chancery
Nicholas practised as a solicitor until December 2004. He was a tax partner at both Hammonds and Gateley Wareing in Birmingham. After completing a six month pupillage at the chambers of Franz Muller QC in London requalified as a Barrister in the summer of 2005 and was invited to join St John’s Chambers as a full tenant in September 2005.
General corporate and business taxation
Including the provision of tax support on a variety of transactional matters (including mergers and acquisitions and all forms of corporate reconstruction and reorganisation)
Employment taxation and related areas
Including advising on employee taxation generally, reviewing contracts and determining the taxation status of individuals engaged under those contracts, structuring tax efficient termination packages, employee share schemes (approved and unapproved), establishment of employee share ownership trusts (offshore and
Real estate taxation work
Work has included advising both property developers and investors on tax issues.
Other VAT work
As well as advising on the application of VAT to property transactions Nicholas’ other VAT work has included advising corporate clients on all VAT aspects of transactions, e-commerce and international VAT issues.
Private client
Work has included advising on capital gains tax exit strategies for shareholders and advising generally on inheritance tax issues.
Professional negligence
Since moving to the bar Nicholas has regularly advised on professional negligence issues (solely in relation to taxation matters).
Tax litigation
Nicholas has appeard as counsel in a number of cases.
Notable Cases
*The Queen on the application of Oriel Support Limited v the Commissioners of HM Revenue and Customs (unreported).
Nicholas was instructed to obtain an interim declaration (an injunctive remedy) as a prelude to commencing judicial review proceedings against HM Revenue and Customs. This case concerns decisions (both in relation to PAYE and VAT) made by the Commissioners in relation to a company whose business involves offering complete financial outsourcing to recruitment agencies operating in the construction industry. Judicial review proceedings are now in motion.
*Warfield Park Residents Association v Trustees of I R McLaren Trust [2006] EWCA Civ 285 (Court of Appeal) (joint counsel with and led by Leslie Blohm QC).
This case concerned the setting of pitch fees at a mobile homes park. Nicholas dealt with the VAT aspects which arose in the context of the appeal affecting the pricing of the pitch fees.
Recommendations
*Legal 500 2006 ‘former Hammonds corporate tax lawyer Nicholas Ashton’s practice is building well’.
