Tax is my primary area of practice. I advise on all areas of tax law. My recent experience includes:
- HMRC enquiries and tax appeals
- tax avoidance, incluiding the avoidance rules themselves and the administrative provisions relating to "promoters", "enablers", DOTAS, and so on
- 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)
Prior to my practice at the Bar I was an HMRC lawyer in their strategic litigation team, where I assisted with tax investigations and litigated complex, high-value cases.
My reported cases include Rajesh Gill (relating to a £5m loss carry-back claim) and Sara Winstanley (on the interpretation of the closure notice provisions).
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