David Tipping
Call: 2023
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.
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, IHT treaties and the new rules in relation to business property relief and agricultural property relief.
David accepts instructions in all areas of UK and international taxation, including from members of the public on a direct access basis. David is on the HMRC Junior Junior Panel.
Bar Practice Course (BPC): University of Law, Manchester (2022-23)
Very Competent
Exhibition scholarship: awarded by Inner Temple
Bachelor of Civil Law: University of Oxford, Christ Church (2020-21)
- Distinction
- FCTC Scholarship: awarded by Field Court Tax Chambers
BA Law Jurisprudence (with Law Studies in Europe): University of Oxford, Christ Church (2016-2020)
- Law Moderations: Distinction
- FHS: Second Class, Upper Division
- Hogan Lovells Scholarship and John V. Lovitt Prize: awarded by Christ Church.
- IHT Treaties and Trusts in Trust Quarterly Review, Vol. 23 Issue 4 (co-written with Philip Baker KC)
- National Report: United Kingdom in G. Maisto (ed.) The Non-Discrimination Provision in the OECD Model. IBFD: Amsterdam, EC and International Tax Law Series, no. 22. (2025)
- Commentary to sections 37–39 (claims for relief on foreign income and gains) in The Finance Act Handbook 2025. LexisNexis: London (2025)
- National Report: United Kingdom in G Maisto (ed.) Revisiting Article 21 (Other Income) OECD Model. IBFD, Amsterdam, EC and International Tax Law Series, no. 21. (2024)
- The GAAR Advisory Panel: A Safeguard in Name Only? [2023] British Tax Review 631
- David is also a regular contributor to professional publications, such as AccountingWEB and Tax Insider. He writes short case-notes and articles, covering a range of points he has encountered in practice.
- Revenue Bar Association
- International Fiscal Association
- VAT Practitioners’ Group
- Tax Law Review Committee (secretary)
David Tipping accepts instructions from professional clients as well as directly from members of the public under the direct access scheme. David charges for work on the basis of a fixed fee or hourly rate. Professional and Direct Access clients can obtain a quotation for legal service from one of our Practice Managers ([email protected]). Additional contact details can be found on the Contact page.
The Practice Managers are also able to provide an indication of how long a particular piece of work is likely to take. David will always endeavour to meet a client’s timescale, but this will naturally depend on the amount of work involved and existing commitments (in particular if he is involved in court proceedings). David or the Practice Managers will be able to advise of any likely problem in meeting a deadline.
David always aims to provide the best possible service. However, if at any point you become unhappy or concerned about his (or Chambers) services, you should inform us as soon as possible. Details of our complaints procedure, together with details about making complaints to the Legal Ombudsman, can be found here.
David is regulated by the Bar Standards Board. The Barrister’s Register on the BSB’s website can be found here.
VAT number: 477 9029 44