Shane O'Driscoll

Corporate tax

  • Research and Development (R&D) relief / disputes – advising on ongoing enquiry with HMRC;
  • Corporate structuring / Earn outs;
  • M&A Tax Due Diligence;
  • M&A Tax / share sale;
  • W v. HMRC (High court). Setting aside a tax debt / enforcement proceedings – awaiting judgment;
  • Opinion on the Tax implications of a proposed settlement between two shareholders (Directors Loan; CGT on share transaction; share valuation);
  • I will be appearing in the Court of Appeal with Harriet Brown in D v. HMRC – pension taxation;
  • HMRC Penalty submissions ( Schedule 24 of Finance Act 2007);
  • Tax treatment of legal expenses / business expense/ partnership;
  • Employment related issues:
    • IR35 / off payroll;
    • Disguised Remuneration (Part 7A).

Private Client

  • Will interpretation  (Benham/Ratcliffe issues);
  • Inheritance Tax / Residence Nil Rate Band. Seminar for the IPW;
  • IHT planning / Gifts out of income;
  • Domicile opinion/ advisory;
  • Opinion on tax treatment of crypto assets / domicile/ remittance issues;
  • Trust advisory.

Commercial Litigation

  • M v C Advising on the merits of a commercial claim (Crypto engineering and development / token equity);
  • HG v. P. Representing a party in a dispute with a payment service provider
  • Data Protection – advising on subject access requests / GDPR
  • Advising on minority shareholder disputes;
  • Advising on the implication of an auditor resignation

In addition to the above, he has performed some discreet pieces of work for other members of  chambers:

  • Performing research for other members of chambers:
    • Safeguarding policy review;
    • Data Protection legislation in St Helena;
  • Diverse litigation preparation / drafting of affidavits for ongoing disputes.

About me

I accept instructions across all aspects of tax law, data protection and related commercial matters. I am particularly interested in technology. I am qualified as an Irish barrister and in England and Wales and in addition to my Irish practice, I am a tenant in the leading tax chambers in England, Old Square Tax Chambers. 

I have significant commercial experience. I was in practice at the bar in Ireland (2005-2012), appearing regularly before courts of all levels, with a general Civil practice. In 2012, I temporarily left the Bar for the commercial world, holding senior legal roles responsible for Europe and the Middle East in software and technology companies, while also leading on GDPR.

I was a computer programmer in a former life and have technical expertise and a fundamental understanding of the workings of crypto currency, blockchain and related technologies.

I am a Certified Information Privacy Professional/Europe (CIPP/E) and a Certified Bitcoin Professional.

I have rights of audience in the Courts of the Abu Dhabi Global Market (“ADGM”).

In 2022 I was appointed to the European Data Protection Board’s Expert Panel in the areas of:

  • Technical expertise in new technologies and information security, and
  • Legal expertise in new technologies.