Direct Access Barrister
David Tipping
Direct Access Barrister
David Tipping
David completed pupillage at Field Court Tax Chambers and joined as a tenant in October 2024. He read law at Christ Church, University of Oxford as an undergraduate and postgraduate, achieving a Distinction on the BCL. Before commencing pupillage, David was employed as a Departmental Lecturer in Taxation Law at the University of Oxford, where he taught at an undergraduate and postgraduate level. David continues to teach on the university’s prestigious MSc in Taxation.
Area of Law
Tax and Revenue
Before becoming a barrister, David taught tax law at the University of Oxford. His subjects included income tax, capital gains tax, inheritance tax, the taxation of trusts and tax avoidance.
These experiences have given David a strong understanding of international and domestic tax issues. David’s recent work has included advice on the application of double tax treaties in relation to individuals’ residence and business income; the capital gains tax and stamp duty consequences following the sale and purchase of shares; and the tax consequences in relation to exercises of trustees’ powers under the Trusts of Land and Appointment of Trustees Act 1996.
David is also very familiar with the landmark changes to the taxation of non-domiciled individuals following the Autumn 2024 Budget. He has written the commentary to sections 37–39 of the Finance Act Handbook 2025 (concerning the new rules for foreign income and gains of individuals becoming resident in the UK) and has given lectures on the meaning of long-term residence for IHT purposes, the new IHT rules for trusts and the significance of IHT treaties.
What sort of work do I do?
David's work includes all aspects of UK taxation and related fields, such as trusts and company law issues. He can assist taxpayers with a range of transactions and proceedings, including HMRC investigations, appeals to the First-tier Tribunal and enforcement proceedings brought by HMRC in the civil courts.
Who do I work for?
David has acted for individuals, trustees and companies. David is also on the Attorney-General's Junior Junior panel and has been instructed by HMRC.