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, and regularly advises in relation to compliance checks, as well as civil investigations under Codes of Practice 8 and 9. Samuel further provides advice to those under criminal investigation by HMRC where tax evasion, fraud and other related offences are alleged.
Samuel has particular expertise in relation to those tax disputes concerning contested residence and domicile. 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 First Tier Tribunal.
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.
Education and Career:
Samuel read law at the University of Exeter (1st class honours) and thereafter was awarded an LLM in International and Comparative Law from the University of Exeter (Distinction), graduating first in his year. Samuel was called to the Bar in 2015 by the Honourable Society of Gray’s Inn. Prior to joining BCL Samuel practised as a self-employed barrister representing clients in the Crown and Magistrates’ Courts. Samuel took a career break during the COVID-19 pandemic to teach in an inner-city comprehensive whilst simultaneously obtaining Qualified Teacher Status (QTS) and completing the Post Graduate Certificate in Education (PGCE) at University College London.
Samuel is currently studying for the Chartered Tax Advisers (CTA) examinations.
Publications:
- 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
Professional Memberships:
- The Honourable Society of Gray’s Inn (Called 2015)
- Revenue Bar Association