Samuel McCann

Samuel is an employed barrister at BCL who provides specialist advice in relation to complex tax disputes as well as the UK data protection and surveillance regimes.  Samuel’s clients include high profile and ultra-high net worth (UHNW) individuals, as well as many of the world’s largest tech firms and social media platforms.

Tax Disputes:

Samuel has extensive experience advising international corporations and UHNW individuals under investigation by HMRC.  Samuel regularly advises in relation to compliance checks, as well as civil investigations brought by HMRC’s Fraud Investigation Service (FIS) under Codes of Practice 8 and 9.  Samuel further provides advice to those under criminal investigation by HMRC where tax evasion, fraud and related offences are alleged.

Samuel has particular expertise in relation to those tax disputes concerning contested residence.  Samuel regularly advises individuals in matters of residence including factors that can be considered and how best to evidence them in order to discharge the burden of proof in the FTT.

Data Protection and Surveillance:

Samuel is part of the data protection and information law team and advises in relation the UK data protection regime including the Data Protection Act 2018 and UK GDPR, as well as matters of confidentiality and privacy.  Samuel has acted on behalf of UHNW individuals in relation to data disputes involving multiple UK Government departments, including the Home Office, Foreign, Commonwealth and Development Office, and HM Treasury, as well as the Security Service (MI5), Secret Intelligence Service (SIS) and GCHQ.  Samuel has a strong record of successfully resolving such data disputes without recourse to litigation.

Samuel advises major global tech companies and social media platforms in relation to take down requests and notices issued by UK law enforcement under the Investigatory Powers Act 2016.

Professional Memberships:

  • Gray’s Inn
  • Revenue Bar Association


  • The Cyber Investigations Guide, GIR, 3rd Edn: Contributing Author
  • Lexis PSL Corporate Crime:  Practice note: Civil Tax Fraud Investigations: Code of Practice 9
  • Fraud intelligence “Dawn of the SFO Supergrass” F.I. 2019, Jun/Jul. 1-3