Hugh Gunson, Partner
Hugh specialises in disputes and investigations across all areas of tax, both direct and indirect, for clients including individuals, trustees, family businesses and corporates. His practice also includes tax-related commercial and trust disputes, including claims for mistake and rectification and tax-related professional negligence.
Hugh specialises in tax disputes and investigations. His clients include internationally mobile high net worth clients and other private individuals, family businesses, trustees, entrepreneurs and corporates, both small and large. His practice covers the full range of UK taxes, both direct and indirect; including income tax, CGT, inheritance tax, SDLT, corporation tax and VAT.
Hugh has experience of litigating tax cases at all levels, from the specialist tax tribunals through to the Court of Appeal and the Supreme Court.
A significant element of Hugh’s practice involves remedying unsuccessful planning (often involving complex trust arrangements), including by way of claims for mistake and rectification in both the UK and offshore jurisdictions. He also acts on tax-related professional negligence disputes and other trust and commercial disputes with a tax angle.
Hugh is a regular conference speaker and frequently writes in a number of tax and trust related publications, such as Tax Journal and Trusts and Trustees. He is a contributor to the most recent edition of Clarke's Offshore Tax Planning and the upcoming edition of Trust Taxation and Estate Planning.
Hugh is a Solicitor-Advocate (Higher Courts Civil Proceedings). Prior to joining Charles Russell Speechlys, he spent over six years in the tax department of a magic circle law firm and a year as a barrister at Pump Court Tax Chambers.
Hugh is admitted to practise in England and Wales.
- Film scheme litigation: acting for the taxpayer in Eclipse Film Partners No 35 LLP v HMRC, in appeals at the First-tier Tribunal, Upper Tribunal, Court of Appeal and oral permission hearing at the Supreme Court.
- Disguised remuneration / loan charge: advising individuals and companies on issues relating on historic disguised remuneration schemes and the impact of the loan charge, including negotiation/settlement with HMRC and related professional negligence claims.
- HMRC investigations: advising individuals in relation to HMRC investigations, particularly on offshore matters, including in relation to the Liechtenstein Disclosure Facility and UK-Switzerland Rubik agreement.
- Domicile enquiries: advising individuals on HMRC enquiries / investigations into domicile status.
- Employment tax disputes: advising individuals and corporates on employment tax disputes, including voluntary disclosures of PAYE irregularities, disguised remuneration issues and IR35 enquiries.
- Tax-related trust litigation: advising an individual on an application to set aside an appointment as trustee in connection with a tax avoidance scheme on grounds including mistake.
- Tax fraud investigation: advising a company in relation to COP 9 notices issued to senior individuals.
- VAT litigation: instructed as junior counsel to the taxpayer in The Serpentine Trust Limited v HMRC  UKFTT 535.
- International corporate tax dispute: acting on a multi-million pound dispute involving diverted profits tax, transfer pricing, permanent establishment and royalty withholding tax issues in HMRC’s High Risk Corporates programme.
Hugh Gunson quoted by the Daily Express on IR35 tax fines following the news that HMRC was forced to issue tax penalties to several Government departments
HMRC was forced to issue several Government departments with tax penalties in recent months as IR35 failings were unearthed.
Hugh Gunson quoted by Accountancy Age on why HMRC needs to rebuild taxpayers' trust after its Loan Charge failings
"HMRC needs to listen to the criticisms made in relation to its handling of the loan charge and reflect on them to achieve real change."
Don’t Follow Me: Haworth and Follower Notices in the Supreme Court
Hugh and Guy look at Follower Notices and the recent Supreme Court case of R (Haworth) v Revenue and Customs Comrs
Hugh Gunson, Dominic Lawrance and Catrin Harrison write for Taxation on the limits to HMRC’s power to require information from foreign domiciled taxpayers
Are there limits on HMRC’s power to require information from foreign domiciled taxpayers?
Information overlord? Are there limits on HMRC's power to require information from foreign domiciled taxpayers?
Hugh, Catrin and Dominic look at the decision in Perlman v HMRC. The latest decision where HMRC is challenging a taxpayer’s domicile
Northern Light: Illuminating IR35
Guy and Hugh take a look at the recent case of Northern Light Solutions Ltd v Revenue and Customs Comrs
Hugh Gunson and Tom Watts write for Trusts and Trustees on the implications of the decision in Mackay v Wesley on mistaken trusteeships and sufficiently distinct mistakes
The High Court found that the trustee's appointment should be rescinded and set aside on the ground of undue influence.
Tooth v HMRC: Getting to the Root of the Discovery Assessment Regime
Danish tax authority loses "cum-ex" case: revenue rule reigns supreme
Hugh and Guy look at the recent decision in Skatteforvaltningen v Solo Capital Partners LLP (in special liquidation) and others
Charles Russell Speechlys promotes five to Partner
The promotions are effective 1 May 2021 and are accompanied by one Legal Director and 15 Senior Associate promotions.
Hugh Gunson and Guy Bud write for Taxation on Financial institution notices
Amendments will be made to allow HMRC to request information for the purposes of collecting a taxpayer’s tax debt.
Odey and Hffx: partnerships with mixed membership
Examining two decisions relating to remuneration arrangements in partnerships with individual and corporate membership.
Helen Coward, Hugh Gunson and Guy Bud write for Tax Journal on remuneration arrangements in partnerships with mixed membership
Odey Asset Management LLP and HFFX LLP consider the law relating to remuneration arrangements in partnerships with mixed membership.
Hugh Gunson and Guy Bud write for Tax Journal on the guidance provided by the Upper Tribunal in Atholl House
The ‘intermediaries legislation’, commonly known as IR35, has proved an area of legal uncertainty and worry for taxpayers in recent years.
Loose Women presenter wins IR35 appeal
Graeme Kleiner, Hugh Gunson and Tom Watts write for Trusts and Estates Law & Tax Journal on the implications of the decision in Mackay v Wesley
Those taking on a trusteeship must be fully informed.
Dominic Lawrance, Hugh Gunson and Catrin Harrison write for Tax Journal on Embiricos and the future of partial closure notices
A look at the Upper Tribunal's decision in Embiricos and the implications for those faced with a domicile enquiry.
Embiricos - (partial) closure of route to early resolution of domicile enquiries
Hugh Gunson and Catrin Harrison write for Private Client Business on the implications of a recent case concerning enquiries by HMRC into the affairs of taxpayers asserting a non-UK domicile
IR35: how employers should prepare for April 2021
Discussing the key upcoming changes to the off-payroll working rules in April 2021 and how to start preparing.