Jonathan Bremner

Chambers: Pump Court Tax Chambers
Position: tenant
University: Oxford
Subject: law
Graduated: 2003

Why I chose a career as a tax law barrister

I spent a year studying for the BCL (a masters in law) before taking the BVC (now known as the BPTC) and completing 12 months’ pupillage in a commercial set. I then switched to tax and took a further six months’ pupillage at my current set. I was attracted to this field because the emphasis is on detailed and focused legal analysis and cases tend to turn on points of law, which are frequently difficult and complex, rather than detailed documentary evidence.
Overview of working life at the tax law bar

My working life at the tax life bar

My practice is split fairly evenly between advisory work and litigation. On the litigious side, the amounts of money involved are usually large and cases can set down principles that affect a wide cross section of taxpayers. As a result, appeals to the higher courts are quite common and contentious work on high-value cases is normally done with a more senior leader, usually a silk. When I am acting as a junior I usually work on written submissions, help my leader to prepare and act as the primary point of contact for the instructing solicitors or accountants. If I am working on my own I am solely responsible for the oral presentation of the case at the hearing. The advisory side of my practice includes drafting contracts and trusts and providing guidance on disputes with the Revenue or on how to structure proposed transactions. The lay client may be anything from a large multinational to a ‘one man’ company, or a private individual. In a typical week I work for around 60 hours, usually spread over six days.

Best and worst aspects of my career in law

Every year tax loopholes are opened and closed. You have to work hard to keep up with the changes, but that makes it a very dynamic field.