Direct Access Barrister

Alexander Spencer

Alex is a specialist tax barrister and chartered tax adviser ('CTA') with a growing practice of advisory and tax tribunal work. He accepts instructions on all matters relating to UK taxation including tax planning, enquiries and investigations by HMRC, and tax disputes.

Alex has worked in tax in various capacities since 2015.

Before coming to the bar, Alex worked for six years as a tax adviser in two ‘Big 4’ accounting firms, where he developed specialist practices in indirect tax, real estate tax, and the taxation of luxury assets (yachts, aircraft and artwork).

He completed pupillage in Field Court Tax Chambers and became a tenant on 2 October 2024. He is on the Attorney General’s ‘Junior junior’ civil panel of counsel.

Alex's practice includes advisory, tribunal and court work. He is a regular contributor to publications including the British Tax Review, AccountingWeb and the Field Court Tax Chambers digest.

Area of Law

Tax and Revenue

Alex has worked in tax since 2015.

While in employed practice, Alex advised taxpayers of various profiles (from multinational companies to private individuals) on the tax implications of complex supply chains, transactions and movements of goods into and out of the fiscal territories of the UK and EU. He gained extensive experience advising taxpayers subject to penalty assessments raised by HMRC under Finance Act 2007, Finance Act 2008 and Finance Act 2009 and supporting his clients in their disputes with HMRC using HMRC's internal review procedures, Alternative Dispute Resolution, and appeals to the tax tribunals.

Since joining chambers in October 2024, Alex has been developing a busy practice of advisory and tribunal work. He has advised taxpayers on matters as diverse as pre-budget capital tax planning, the taxation of coronavirus support payments, and the VAT liability of supplies. He represents HMRC and taxpayers in proceedings before the tax tribunals.

What sort of work do I do?

Alex accepts instructions in all areas of tax law in both direct (eg income tax, corporation tax, capital taxes) and indirect taxation (VAT, customs and excise duties).

Alex advises on tax planning, investigations and enquiries by HMRC into a taxpayer's affairs, tax disputes with HMRC in the tax tribunals, and tax issues arising in disputes in other courts.

Alex represents both HMRC and taxpayers in proceedings before the tax tribunals.

Who do I work for?

Alex accepts instructions in business tax and personal tax matters. He acts for individuals and corporate taxpayers.

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