• Academic qualifications: Law (L.L.B., Hons.), MSc (Oxon.), MSc (Oxon.)
• Professional qualifications: CTA (CIOT), BVC

Awards & Recognitions

• Shortlisted: Tax Junior of the Year, Legal 500 Bar Awards (2025, 2026).
• Awarded: Chancery Bar Association Pro Bono Award (2021, 2022, 2024)
• Awarded: 25 for 25 Pro Bono Challenge Award (2022).
• Winner: London Tax Society and Taxation magazine’s Young Professionals Tax Writing Competition (2021).
• Recognised: ‘The Legal 500 UAE 2018’ for Arbitration and International Litigation (2018).
• Distinction, MSc Tax dissertation and Comparative Tax Systems (2016-2018).
• Pegasus Trust Scholarship – Paris.
• Lincoln’s Inn Scholarships: Euro Scholarship, Levitt Scholarship.

Pro Bono

• Advocate.
• Chancery Litigant in Person’s Scheme.

Academic

• British Tax Review, Case Notes Editor.
• Oxford Women in Law Advisory Board Member (University of Oxford).
• Highlights & Insights on European Taxation Board Member.

Professional Memberships:

Lincoln’s Inn, Denning Society, Chartered Institute of Taxation, Revenue Bar Association, IFA (UK branch), Women in IFA, ALBA, LCIA-YIAG, Chartered Institute of Arbitration, VAT Practitioners’ Group.

Dilpreet also serves on professional committees including CIOT’s International Tax Sub-Committee and London Branch Committee, the Law Society’s International Tax Sub-Committee, and committees of Lincoln’s Inn.

Dilpreet combines practice with writing, teaching and professional education.

She is:

• a member of the Editorial Board (case notes), British Tax Review;
• Chapter Editor, Gammie & De Souza on Land Taxation, responsible for chapters including VAT, land as a capital asset and ATED;
• a contributing author to Supperstone, Goudie & Walker on Judicial Review;
• a regular contributor to tax and legal publications including the British Tax Review, Tax Journal, Taxation, Tax Adviser and Highlights & Insights on European Taxation.

Recent writing has included commentary on the Kittel principle and VAT fraud, legitimate expectation and public law fairness, the VAT treatment of medical and cosmetic services, and the SDLT treatment of allegedly uninhabitable residential property. In addition, she has written extensively on a variety of subjects including: international taxation, the foreign revenue rule, VAT and fiscal neutrality, HMRC powers and procedures, inheritance tax, offshore structures, property taxation and judicial review.

She has also acted as an IFA UK branch reporter and has contributed to international tax conferences and publications.

Dilpreet regularly lectures and speaks on tax, public law and dispute resolution.

She is also a guest lecturer at the University of Oxford and King’s College London, and regularly delivers professional training and conference sessions for organisations including the Chartered Institute of Taxation, International Fiscal Association, VAT Practitioners’ Group and other professional bodies.

Her speaking topics have included (amongst others) VAT and indirect tax, international and cross-border taxation, HMRC powers and enquiries, inheritance tax, trusts and offshore structures, tax litigation and judicial review.

During her practice in the Middle East, Dilpreet lectured on UAE VAT law at the DIFC Academy of Law and spoke at international arbitration and tax conferences in the region and internationally.

Selected cases

Director General, Mauritius Revenue Authority v de Senneville & Ors [2025] UKPC 57 – Privy Council

Appeared with Philip Baker KC and Mauritian counsel for the Mauritius Revenue Authority in an international tax appeal concerning the taxation of profits arising from the sale of land in Mauritius.

Galea v Assessment Review Committee & Anor (Mauritius) [2025] UKPC 17 – Privy Council

Appeared with Philip Baker KC for the Mauritius Revenue Authority in an appeal concerning the deductibility of losses and the statutory requirement that activities be carried on with a view to profit.

Hargreaves Property Holdings Ltd v HMRC [2024] EWCA Civ 365; [2023] UKUT 120 (TCC); [2021] UKFTT 390 (TC)

Appeared with Patrick Way KC for the taxpayer throughout substantial litigation from the First-tier Tribunal to the Court of Appeal concerning the obligation to deduct income tax from interest payments, including issues of source, yearly interest and beneficial entitlement.

Queenscourt Ltd v HMRC [2026] UKUT 195 (TCC)

Sole counsel for HMRC before the Upper Tribunal in a VAT appeal concerning the treatment of items supplied as part of takeaway meal deals and important questions concerning the First-tier Tribunal’s jurisdiction to determine legitimate-expectation arguments.

Dilpreet also appeared for HMRC at the oral reconsideration of permission to appeal: Queenscourt Ltd v HMRC [2025] UKUT 84 (TCC).

R (Zafari) v HMRC [2024] EWHC 3014 (Admin)

Sole counsel for HMRC in substantive judicial review proceedings concerning HMRC’s refusal to accept out-of-time amended self-assessment returns.

Uflex Europe Ltd v HMRC [2025] UKUT 57 (TCC)

Sole counsel for the taxpayer in an Upper Tribunal customs-duty appeal concerning tariff classification, procedural time limits and the meaning of “exceptional circumstances”.

McEnroe & Newman v HMRC [2023] UKUT 255 (TCC)

Sole counsel for HMRC in a capital gains tax appeal concerning the construction of a share sale and purchase agreement and the consideration received for the disposal of shares. HMRC successfully resisted the appeal.

Grint v HMRC [2024] UKFTT 956 (TC)

Appeared with Barbara Belgrano for HMRC in a substantial income-tax appeal brought by actor Rupert Grint concerning the application of the sales of occupation income provisions to a £4.5 million capital sum. The appeal concerned approximately £1.8 million of tax.

W Reilly Ltd v HMRC [2026] UKFTT 641 (TC)

Sole counsel for the successful taxpayer in a substantial VAT appeal concerning the Kittel principle and whether the taxpayer knew or should have known that transactions were connected with VAT fraud.

Juno Sourcing Ltd v HMRC [2025] UKFTT 1447 (TC)

Sole counsel for the taxpayer in litigation concerning customs duty and import VAT, including the treatment of imported PPE and claims for remission.

The App Accounting Group Ltd v Uberdev Ltd & Anor [2024] UKFTT 100 (TC)

Appeared for HMRC in litigation arising from the managed service company legislation.

HMRC v Payroll & Pension Services (PPS Umbrella Company) Ltd [2024] EWHC 1861 (Ch); [2024] EWHC 1884 (Ch)

Appeared with Matthew Parfitt for HMRC in High Court proceedings concerning the winding up of an umbrella company and associated tax liabilities.

Hive Umbrella Ltd v HMRC [2023] UKFTT 753 (TC)

DOTAS proceedings concerning permission to bring a late appeal against HMRC’s allocation of a Scheme Reference Number.

Jack George Yerou and Panayiota Yerou v HMRC [2022] UKFTT 79 (TC)

Appeared as junior counsel to Ximena Montes Manzano for the successful taxpayers in an appeal against Schedule 36 information notices. The First-tier Tribunal held that the information sought by HMRC was not reasonably required for the purpose of checking the taxpayers’ tax position.

Robert Perlman v HMRC [2021] UKFTT 219 (TC)

Appeared as junior counsel to Peter Vaines in a matter concerning Schedule 36 information notices, domicile and the limits of the FTT’s jurisdiction.

Other significant instructions

Skatteforvaltningen v Solo Capital Partners LLP & Ors [2022] EWCA Civ 234

Instructed with Philip Baker KC for one of the non-fraud defendants in the High Court proceedings and in preparation for the Court of Appeal. The Danish tax authority withdrew its appeal against their client before the Court of Appeal hearing. The litigation raised important questions concerning the foreign revenue rule and claims brought by a foreign tax authority in the English courts.

Other significant instructions have included:

Xu Liang Ltd v HMRC (FTT appeal TC/2020/04093)

Ogilvy v HSBC Bank plc

Tax litigation and investigations

Dilpreet acts for both taxpayers and HMRC across the full range of contentious tax work. She has particular experience of cases involving difficult statutory construction, complex commercial transactions, procedural and evidential issues, and the interaction between tax law and public law.

Her practice includes disputes concerning:

• corporate and business taxation;
• employment taxation and managed service companies;
• withholding tax;
• residence and domicile;
• capital gains tax;
• discovery assessments and enquiries;
• information powers and penalties;
• VAT and customs duties;
• tax avoidance and anti-avoidance provisions;
• procedural disputes and applications before the First-tier and Upper Tribunals; and
• judicial review of Revenue decision-making.

She is regularly instructed at an early stage of disputes to advise on strategy, evidence and the framing of appeals as well as to conduct the subsequent litigation.

VAT and indirect tax

VAT and indirect taxation form a substantial part of Dilpreet’s practice.

She advises and represents taxpayers and HMRC on disputes concerning liability and exemptions, single and multiple supplies, input tax recovery, VAT fraud and the Kittel principle, error correction claims, legitimate expectation, place of supply, VAT on land and property, financial services, customs duties and cross-border transactions. Recent litigation includes Queenscourt, W Reilly, Juno Sourcing and Uflex Europe.

Dilpreet also has unusually extensive international VAT experience. While practising in the Middle East she advised businesses on the introduction and implementation of VAT in the Gulf, including in the UAE and Bahrain. Her clients included banks and financial institutions, investment businesses, property developers, telecommunications businesses and multinational groups.

Her work included advising:

• a major bank on the VAT treatment of interchange fees for card transactions;
• international businesses on cross-border supplies and the place of supply of services;
• investment and fund businesses on the VAT consequences of management and advisory arrangements;
• businesses across the property, construction, telecommunications, healthcare and education sectors on implementation of the UAE VAT regime; and
• multinational businesses on contractual restructuring required by the introduction of VAT.

Dilpreet has lectured extensively on VAT and was a principal lecturer on UAE VAT at the DIFC Academy of Law.

 Corporate and international tax

Dilpreet advises on corporate and international tax matters, particularly where the tax treatment turns upon the proper characterisation of complex commercial or financial arrangements.

Her experience includes withholding taxes, financing arrangements, investment structures, corporate reorganisations, cross-border transactions, financial services, property taxation and double tax treaty issues.

She has acted for both taxpayers and Revenue authorities in international tax litigation, including her two Privy Council appearances for the Mauritius Revenue Authority in 2025.

Earlier in her career, Dilpreet worked in the tax practice of a Big Four professional services firm, where her work focused particularly on financial services, property, construction, investment funds and cross-border taxation.

 Judicial review and public law

Dilpreet has substantial experience of public law both within and outside the tax field.

She regularly advises on the lawfulness of HMRC decision-making, legitimate expectation, procedural fairness, the proper limits of statutory discretion and the relationship between statutory tax appeals and judicial review.

Her recent work includes appearing as sole counsel for HMRC in R (Zafari) v HMRC [2024] EWHC 3014 (Admin), and addressing public-law jurisdiction and legitimate expectation in Queenscourt Ltd v HMRC [2026] UKUT 195 (TCC).

Earlier reported public-law and related cases include:

• Re AS [2015] EWCOP 79;
• Lisle-Mainwaring v Royal Borough of Kensington and Chelsea [2015] EWHC 1814 (Admin); [2015] EWHC 2105 (Admin);
• Tower Hamlets LBC v Bromley LBC [2015] EWHC 1954 (Ch); [2015] EWHC 2271 (Ch);
• Erlam & Ors v Rahman & Anor [2015] EWHC 1215 (QB); and
• R (Eliterank Ltd) v Royal Borough of Kensington and Chelsea [2015] EWHC 220 (Admin).

 Private client tax

Dilpreet advises individuals, trustees and professional advisers on contentious and advisory private client tax matters.

Her experience includes residence and domicile, inheritance tax, capital gains tax, offshore structures and settlements, pensions, HMRC enquiries and investigations, and the interaction between tax and family or financial-remedy proceedings.

She has written and lectured on international tax issues arising in financial-remedy proceedings, inheritance tax, domicile, trusts and offshore structures.

 Commercial litigation and international arbitration

Alongside her tax practice, Dilpreet has substantial experience of complex commercial litigation and international arbitration.

Before joining Field Court Tax Chambers she practised with leading international firms in the Middle East. Her experience included disputes arising from private equity investments, joint ventures, major construction and development projects, telecommunications, pharmaceuticals, distribution arrangements and large-scale commercial contracts.

Her work has included:

• representing one of the largest creditors in a private-equity dispute worth approximately US$300 million across three arbitrations;
• acting in a DIFC-LCIA arbitration concerning a pharmaceutical joint venture and claims valued at approximately US$100 million;
• representing a private-equity firm in a contractual dispute worth approximately US$10 million;
• acting in an ICC arbitration for a major Japanese media and telecommunications business;
• advising and representing a major real-estate developer in proceedings concerning approximately AED225 million of property;
• acting in DIFC-LCIA proceedings concerning a luxury real-estate development, with connected proceedings before the DIFC Courts; and
• representing a major Saudi commercial-retail operator in arbitration with parallel proceedings in the English High Court.

This experience is particularly valuable in tax disputes where the underlying contractual, financial or commercial arrangements are themselves complex or contentious.

Dilpreet is recognised as a Leading Junior (Tier 2) in the Legal 500 – Tax.

 “Dilpreet Dhanoa is an excellent, insightful, and hard-working junior.”

 “Always available when needed, super smart and focused, always very well prepared.”

“Dilpreet is commercially astute, extremely responsive, dependable and – it almost goes without saying – highly knowledgeable, experienced and capable in her field.”

“An excellent all-rounder in the tax field.”

“Very friendly and helpful.”

Dilpreet was also recognised by The Legal 500 UAE for arbitration and international litigation while practising in the Middle East.

Ms Dhanoa practices as a barrister as a member of Field Court Tax Chambers and offers her services to clients subject to and in accordance with the Code of Conduct of the Bar. VAT Registration Number GB 301 364 744

The following are invited to contact Ms Dhanoa on dd@fieldtax.com or the practice managers at Field Court Tax Chambers on 020 3693 3700 or e-mail st@fieldtax.com or mb@feildtax.com for a quote for Ms Dhanoa’s services:

• Solicitors or other practising lawyers;
• Licensed Access clients, who may either hold a licence issued by the Bar Standards Board, or be a member of a professional body which has been recognised by the Bar Standards Board; and
• Members of the public who wish to instruct a barrister under the Public Access scheme.

We will provide you with a quote as soon as possible. We always aim to set out quotes clearly, but if you receive your quote and there is something you do not understand, please contact us.

Fees
Ms Dhanoa most often charges a fixed fee, but occasionally she will also undertake work based upon an hourly rate.  For more information, please contact the practice managers at Field Court Tax Chambers on 020 3693 3700 or e-mail st@fieldtax.com or mb@feildtax.com.

Timescale
Timescales may vary depending on factors such as Ms Dhanoa’s availability, the type and complexity of the work, the need for additional information or documents, the other side’s approach and court waiting times.

Public Access
Ms Dhanoa is authorised for direct access work and accepts instructions from members of the public on a case-by-case basis.  If you are a member of the public, you are strongly encouraged to review the Bar Standards Board’s Public Access Guidance for Lay Clients HERE. This will help you to understand how the Public Access scheme works and explains how you can use it to instruct barristers directly.

Regulatory and Complaints Information
Ms Dhanoa is regulated by the Bar Standards Board. You can search the Barristers’ Register on the Bar Standards Board’s website: www.barstandardsboard.org.uk/regulatory-requirements/the-barristers’-register/. This shows (1) whether a barrister has a current practising certificate, and (2) whether a barrister has any disciplinary findings, which are published on the Bar Standards Board’s website in accordance with their policy. Alternatively, you can contact the Bar Standards Board on 020 7611 1444 to ask about this (or e-mail ContactUs@BarStandardsBoard.org.uk).

Our aim is to give you a good service at all times.  However, if you have a complaint you are invited to let us know as soon as possible by contacting the practice manager either in writing or by telephone.  If a complaint cannot be resolved informally by discussion with the practice manager, a professional or lay client is at liberty to make a formal complaint to the practice manager who will within 28 days and after discussion with the Head of Chambers send a reply.  If the client is not satisfied with the reply, he or she may take his or her complaint to the Legal Ombudsman (LeO) – the independent body which can help you if you have complained to your lawyer and are not happy with their response.

You can write to the Legal Ombudsman (LeO) at:

Legal Ombudsman
PO Box 6806
Wolverhampton WV1 9WJ
Telephone number: 0300 555 0333
Email: enquiries@legalombudsman.org.uk

More information about LeO is available on their website: www.legalombudsman.org.uk

You must complain to LeO either within six years of your barrister’s actions/failures to act or no later than three years after you should reasonably have known there were grounds to complain.

You must also complain to LeO within six months of receiving your barrister’s final response to your complaint.

You can also search the decision data on LeO’s website: www.legalombudsman.org.uk/raising-standards/data-and-decisions/#ombudsmandecision-data. This shows providers which received an ombudsman’s decision in the previous 12 months, and whether LeO required the provider to give the consumer a remedy. Alternatively, you can contact LeO on 0300 555 0333 to ask about this (or e-mail enquiries@legalombudsman.org.uk).

Dilpreet accepts instructions from solicitors and other authorised professional clients. She is also authorised to accept instructions under the Public Access scheme.

Barrister Privacy Notice – Dilpreet K Dhanoa – 10th July 2024