I have about a decade's worth of experience of tax, including of:
- litigation and representation in the tax tribunals
- inheritance tax and capital gains tax planning, e.g. in connection with business reorganisations
- advice on difficult points of law, e.g. whether an activity is "trading" (and subject to income tax) or "investment" (subject to capital gains tax)
- anti-avoidance issues, e.g. DOTAS, the GAAR and the 'enablers' rules
I have also acted as an expert witness on UK tax law before a foreign court.
My recent cases include:
- a dispute about the 'loan relationship' rules to a company and the tribunal's jurisdiction
- whether the higher, residential rates of SDLT applied to the purchase of a stately home
- an application for appeal, and a successful costs application
What my clients say
"Patrick Boch has been providing us with legal counsel for many years and has always done so with exemplary professionalism. Amongst his many talents is his ability to process complex issues of varying subject matter, as well as the ability to learn and adapt to any new challenges that he may encounter. He brings a calm, focused, intelligent and sober analysis and thought to every assignment that he undertakes. I would highly recommend him to anyone in need of high quality legal advice in various areas, including but not limited to Corporate, Tax, Business Agreements, Health Care, Data Protection and Technology."
"Excellent, reliable, confidential. A pleasure to work with..."
"Patrick is an outstanding legal professional. Highly recommended."
"Patrick did an excellent job with a fairly complex tax question. He helped me to understand first what I should be asking, and then second, answering my questions in a way that gave me confidence he had considered all of the possibilities and done a thorough job investigating them."
Professional & academic
2008, Inner Temple
2012, Bombay High Court (India)
LL.B. (Hons) Law, University of Buckingham (2007)
Cand. jur. (LL.M.), University of Copenhagen (2015)
Public Access Accredited
Fluent: Danish, Polish and Hindi
Intermediate: Spanish and German
Revenue Bar Association
Chancery Bar Association