“One of the best advocates at the tax Bar – calm and effective in submissions. Works well as part of the team. Clear and experienced in relation to the strategy to adopt and judging the mood of the court.”
‘ She has excellent advocacy skills, based on deep knowledge of the tax issues and facts of each case, plus a determination to stand firm in the face of a strong judge and determined opponent. Hardworking and thorough, combined with a willingness to consider alternative
strategy and arguments in conference. Definitely has the ear of the court and a most enjoyable silk with whom to work. ’
Nicola Shaw devotes a significant portion of her broad tax practice to indirect tax instructions, she regularly represents taxpayers and HMRC in contentious matters, particularly in the area of VAT. She acts for clients at every level of court including before the CJEU.
“A very good advocate with a first-class brain.” “Very client-friendly and a barrister who gets into the heart of legal issues and understands the tax framework.”
Recent work: Acted in Towerbridge v HMRC, a case concerning MTIC fraud in the supply of carbon credits.
“She is adept at unravelling complicated issues.”
“One of the best indirect tax specialist barristers in the country.”
“An excellent strategist and advocate.” “She consistently provides clear advice and has the ability to dissect even the most complex issues. She is very impressive in court and highly regarded by judges and opponents alike.”
“Very client-focused and very enthusiastic. She is a good advocate and has good court craft.” “Sensible and to the point.”
“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.”
Nicky 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.
Ranked as a “Star Individual” in Chambers & Partners for both Tax and Indirect Tax and as a “Band 1 Silk” in the Legal 500 for both Corporate Tax and VAT , Nicky is consistently recognised as a leading litigator in high-value, complex and high-profile cases.
She has been named “Tax Silk of the Year” three times at the Chambers & Partners and Legal 500 Bar Awards.
Nicky’s practice encompasses acting for large multi-national groups, FTSE 100 companies, LLPs and high net worth individuals on a wide range of contentious matters.
Prior to taking silk, Nicky was a member of the Attorney General’s Panel and represented HMRC on numerous occasions.
Supreme Court
- HMRC v. Dolphin Drilling [2025] UKSC 24
- VWFS v. HMRC [2017] UKSC 26
- UBS AG v. HMRC [2016] UKSC 13
- HMRC v. Secret Hotels2 [2014] UKSC 16
- HMRC v. M&S plc [2014] UKSC 11
Court of Appeal
- JTI v. HMRC [2024] EWCA Civ 652
- Volkerrail v. HMRC [2023] EWCA Civ 210
- Cobalt Data Centres v. HMRC [2022] EWCA Civ 1422
- Tower Bridge v. HMRC [2022] EWCA Civ 998
- Higgins v. HMRC [2019] EWCA Civ 1860
- R (oao ELS Group) v. HMRC [2016] EWCA Civ 663
Upper Tribunal/High Court
- St Patrick’s International College [2025] UKUT 101 (TCC)
- Tower One St George’s Wharf v. HMRC [2024] UKUT 373 (TCC)
- McCabe v. HMRC [2024] UKUT 280 (TCC)
- R (oao Airline Placement) v. HMRC [2023] EWHC 1191 (Admin)
- Charman v. HMRC [202] UKUT 253 (TCC)
- Ball UK Holdings v. HMRC [2018] UKUT 407 (TCC)
- Marriott Rewards LLC v. HMRC [2018] UKUT 129 (TCC)
First-tier Tribunal
- Airline Placement v. HMRC [2025] UKFTT 894 (TC)
- Eastern Power Networks v. HMRC [2025] UKFTT 703 (TC)
- Ferguson-Davie v. HMRC [2024] UKFTT 321 (TC)
- Vision Dispensing v. HMRC [2023] UKFTT 991 (TC)
- Ball Europe v. HMRC [2021] UKFTT 23 (TC)
- Healthspan v. HMRC [2020] UKFTT 509 (TC)
- BAV-TMW Globaler Immobilienspezialfonds v. HMRC [2019] UKFTT 129 (TC)