[2024] UKUT 264 (LC)

The parties agreed a helpful statement of facts, and additional evidence was provided by Mr Prosser KC and by four members of Chambers, David Ewart KC, David Yates KC, Sadiya Choudhury KC and Ben Elliott.

All members of Chambers specialise in taxation matters. Chambers is not a partnership and has no legal personality of its own, and we use the expression to mean all of its members at the material date which for the purpose of this appeal is 1 April 2017. At that time there were 36 members of Chambers.

Each member of Chambers (a “Member”) carries on his or her own individual business as a self-employed sole practitioner providing legal services under their own name. The fees which the Member receives for their services are theirs alone.

In 1991 the Members of Chambers at that time moved from premises in the Temple to Bedford Row. In 2000 four Members took a lease or leases of additional premises at 15-17 Jockey’s Fields which they held on trust for all Members. In April 2011 two new leases were taken on the same basis, each for a term of 12 years commencing on 29 September 2011. One lease comprised part of the ground floor of the building and the other part of the basement (jointly, “the Appeal Premises”).

With effect from 14 May 2012 the Members of Chambers adopted a constitution, which each Member is required to sign to signify his or her agreement to be bound by its terms.