Julian has an advisory and litigation practice that covers all UK taxes (notably, corporation tax, income tax, capital gains tax, VAT, customs duties and SDLT). Having been a partner at City law firms, he has wide-ranging tax experience, particularly in the areas of:
• Enquiries, discovery assessments, all aspects of tax litigation (civil and criminal),
• Structuring a business for sole traders, corporates and partnerships,
• Corporate and shareholder tax planning: formation, restructuring and take-overs, substantial shareholding exemption, entrepreneurs relief, liquidations,
• Property development and investment (including advice on ATED),
• Private client: wills, tax and divorce settlements, onshore and offshore trusts, agricultural property relief, business property relief,
• Intellectual property exploitation,
• Tax residence,
• Employment remuneration,
• International tax: permanent establishments, tax treaties, withholding taxes
• VAT and supply chain issues.
His practice covers sectors involving real estate, construction, retail, financial services, technology, media, health, internet business and aviation.
He also advises on tax related criminal investigations and on issues relating to tax professional negligence.
For further information please see www.julianhickey.com.
Julian is instructed in the usual way by solicitors and accountants. However, Julian also undertakes instructions directly from clients under the Bar Direct Public Access scheme, which allows him, in appropriate cases, to work without a solicitor or accountant. He is authorised by the Bar Standards Board to conduct litigation (with the result that he can assist on all aspects of the litigation process). However, in appropriate cases Julian will recommend that members of the public (whether a company or individual) that approach him directly nevertheless consider appointing a solicitor or accountant, in the usual fashion.
Julian can be contacted via the clerks for Public Access enquiries in any of his areas of practice or for more details reference should be made to his personal website: www.julianhickey.com.
Julian has broad experience in tax litigation work, including judicial review. He is authorised by the Bar Standards Board to conduct litigation (a role which he regularly performed whilst a Solicitor). Current and recent advocacy/litigation experience includes:
• G & Others v HMRC: HMRC challenge to trading status / films / intellectual property exploitation.
• Challenge to SDLT discovery assessments.
• APN’s and Judicial Review: pre- and post- JR challenges following decision in Rowe.
• L v HMRC: Acting for a leading supplier of dietary food and services in relation to a dispute with HMRC concerning VAT on single/multiple supplies.
• G v HMRC: Acting for a franchisee of a leading supplier of dietary food and services in relation to a dispute with HMRC concerning VAT on single/multiple supplies.
• Advising companies on HMRC challenge to residence status.
• U-Drive Ltd: recovery of input VAT attributable to repair costs.
• Advising on HMRC challenge to self-employment status of individuals.
• Banerjee v HMRC  1 All ER 985; 80 TC 205;  STC (Court of Appeal and High Court): Acted for the taxpayer in case concerning deductibility of expenses for income tax purposes.
Ranked in Chambers and Partners UK for Tax in 2014, 2013, 2012 and 2011: He is "very bright and mixes commercial acumen with the academic rigour required in tax work.
Outside of professional life, and where family time permits, Julian enjoys sailing and beekeeping (though not at the same time!).
What my clients say
“Thanks so much for the detail [in the e-mail note of advice], in my 20 year tax career the best email I have ever read."
“In addition to being very able technically Julian has a good understanding of practical in-house issues. He is a lawyer with great integrity and will not hesitate to advise you that something does not work. In my experience this is not a quality found in all lawyers!”
“Julian has provided my team with tax and structuring advice over a number of years. He is a first rate tax lawyer, who is solutions orientated and client focused and comes highly recommended.”
“I worked with Julian on a number of projects and his analysis was both of a very high technical standard and commercially astute.”
“Julian is an excellent tax lawyer who has not only provided good advise but has done so accurately and efficiently. He also has the ability to think outside of the box when addressed with a difficult issue. I have enjoyed working with him.”
“I have known Julian for several years. He is client focused and solutions driven in his tax advice.”
“Sharp, diligent, creative and persistent: these are just some of the qualities of Julian. A pleasure to work with. He is an outstanding professional.
Professional & academic
Education & Qualifications
Fellow, Chartered Institute of Taxation
Ph.D (Tax), Centre for Commercial Law Studies, University of London
LLM (Tax) (Merit), London School of Economics
LLM (Corporate) (Merit), Centre for Commercial Law Studies, University of London
LLB, Queen Mary, University of London
Julian is happy to provide in-house seminars on a variety of tax topics for accountants, solicitors and corporate clients. Seminars previously delivered include:-
• Taking a Dispute to the First Tier Tax Tribunal & Demystifying Judicial Review
• Structuring a Business: Tax Issues
• Property tax essentials
• Tax structuring
• A to Z of corporation tax
• A to Z of VAT
Julian is a Visiting Professor at BPP University where he is the module leader for both Business Tax law and International and Comparative Tax law.
• Rowe and accelerated payments, The Tax Journal, September 2015, co-authored with Michael Conlon QC
• He is the author of the 7th edition of: VAT and The City. Foreword by Michael Conlon QC: ‘VAT and the City is the invaluable vade-mecum for the practitioner and in-house expert alike’.
• Julian has also contributed extensively to 'Taxation of Companies & Corporate Reconstructions'.
• Contributor to Tolley’s Property Taxation 2014-15
• CCH e-CPD Modules on:
• Tax litigation - taking your case to tribunal (FTT for beginners Key aspects of SDLT and Leases
• Annual tax on enveloped dwellings - ATED
• SDLT and Partnerships
• Royalties Licensing: Key UK inbound and outbound issues
• Property development taxation issues for a non-resident
• ADR - Alternative Dispute Resolution for beginners.
• Tax Covenants on M&A Transactions: Buyer and Seller Protections
• Claiming Stamp Duty Group Relief on Share Transactions
• Patent Box, The British Tax Reporter 2013, CCH
• Tax Disclosure on Direct Tax Schemes,Tax Planning 2012-13, CCH
• Taxation of Companies and Company Reconstructions (Sweet & Maxwell). Contributions on taxation of UK-inward investment, permanent establishments, EU taxation, equipment leasing, finance leasing (long funding leases), controlled foreign companies, corporate reconstructions, capital loss avoidance
• Zero-rating and Leasing to Airlines: Indirect Taxes (September 2012) and published in European Tax Service journal
• Contributor, Encyclopaedia of Forms & Precedents (Butterworths): (1) Taxation of Commercial Property; (2) Taxation of Intellectual Property
• Johnston Publishing (North) Limited v HMRC, British Tax Review; and subsequent case note on the Court of Appeal decision (October 2000)
• Tax Appeals and the Civil Procedure Rules, Tax Journal (1999)
• British Telecom Pension Scheme Trustees v Clarke (HMIT) a case note, Tax Journal (1998): Implications of the decision in British Telecom Pension Scheme Trustees  STC 1075 - activities and transactions which constitute a "trade"