36 Queen Street, London, EC4R 1BN
+44 (0)20 7242 2642
Nicola Shaw QC
Nicola Shaw QC

read law as an undergraduate and postgraduate at Pembroke College, Oxford.

She joined Gray’s Inn Tax Chambers as a tenant in 1998 and took silk in 2012

She is Chambers’ most prolific litigator and has appeared in courts and tribunals at all levels, representing Her Majesty’s Revenue & Customs and taxpayers alike. Acting as both poacher and gamekeeper is an important feature of her practice and one which she considers to be invaluable in providing objective and informed advice.

In addition to litigation, Nicky advises on all areas of revenue law, but is perhaps most interested in corporate/commercial and indirect taxes.

She is ranked for Tax and VAT in both Chambers and Partners and the Legal 500.

“You wouldn’t want to be against her if you could help it. She is a thoroughly gracious and worthy opponent, and a very powerful advocate.” Chambers and Partners 2015



Supreme Court / House of Lords

HMRC v Secret Hotels2 [2014] UKSC 16
HMRC v Marks and Spencer [2014] UKSC 11
HMRC v Marks and Spencer [2013] UKSC 30
R (oao Davies and James) v HMRC [2011] UKSC 47

Court of Appeal

Deutsche Bank Group Services v HMRC [2014] EWCA Civ 452
John Wilkins (Motor Engineers) Ltd & Other v HM Revenue & Customs [2011] EWCA Civ 429
John Wilkins (Motor Engineers) Ltd & Ors v HM Revenue & Customs [2010] EWCA Civ 923
David Baxendale Ltd v HMRC [2009] EWCA Civ 831
Drummond v HMRC [2009] EWCA Civ 608

High Court

HMRC v Marks and Spencer Plc [2010] EWHC 2215 (Ch)
R (oao The Medical Protection Society Limited) v HMRC [2009] EWHC 2780 (Admin)
HMRC v Collins [2009] EWHC 284 (Ch)


Felixstowe Dock v HMRC Case C-80/12
Weald Leasing Case C-103/09 Leo-Libera Case C-58/09
R (oao TNT Post UK Ltd) v HMRC Case C-357/07

Upper Tribunal

R (oao ELS Group Ltd) v HMRC [2015] UKUT 48 (TCC)
VWFS v HMRC [2012] UKUT 394 (TCC)
ERF Limited v HMRC [2012] UKUT 105 (TCC)
Greenbank Holidays v HMRC [2011] UKUT B11 (TTC)

First-Tier Tribunal

Invicta Foods v HMRC [2014] UKFTT 70 (TC)
United Grand Lodge v HMRC [2014] UKFTT 164 (TC)
Avon Cosmetics Ltd v HMRC [2014] UKFTT 172 (TC)
Peninsular & Oriental Steam Navigation Company v Revenue & Customs [2013] UKFTT 322 (TC)
Prescription Eyewear Ltd v Revenue & Customs [2013] UKFTT 357 (TC)
The Felixstowe Dock And Railway Company Ltd & Ors v Revenue & Customs [2011] UKFTT 838 (TC)
Fryer v HMRC [2010] UKFTT 87 (TC)