We are a specialist revenue law set of Chambers. Our work covers all areas of United Kingdom taxation and many of us practise in the European and international tax law fields. Tax law involves the analysis of many other areas of law and pupillage applicants should expect to be working on issues of trust, contract, land, European Union, human rights, and company law.

Pupillage Selection Criteria

We assess pupillage candidates based on academic and intellectual abilities as well as oral and written communication skills. We assess each applicant’s understanding of and interest in our work. We welcome applications from law and non-law graduates alike; priority is given to applicants with high academic achievements. Successful applicants will often have done a mini-pupillage in these Chambers and we strongly encourage those considering applying in the future to do so (see below for more details).

Pupillage candidates will usually be required to have a first class degree, and, if they have already completed the GDL (which is by no means necessary), to have done so to the same standard. We want to recruit the best and brightest candidates whatever their background. We also have traditionally accepted for pupillage both recent graduates and those who have practised tax in other professions, and will continue to do so.

The criteria by which we select our pupils, and ultimately our tenants are:

• Academic and intellectual ability.
• Advocacy and communication skills, including clarity of expression and thought, ability to think and respond under pressure, and potential capacity as an advocate.
• Interest and understanding in the type of work done by Chambers, ability to work with members of Chambers, instructing solicitors and accountants, clients, staff and other pupils, determination, and resilience.

We offer between one and three twelve-month pupillages each year (the award being £100,000 for a 12-month pupillage), with ability to draw down up to £25,000 one year prior to pupillage. On occasion we accept applications for second or third six pupillages. Pupils will be assigned to one pupil supervisor but will additionally spend time with most or all members of Chambers. This ensures that each pupil is exposed to all areas of Chambers’ work.

Much of pupillage will be spent in Chambers, reading papers in matters on which a member of Chambers is advising, gaining an understanding of the issues, and sitting in on conferences. Due to the great emphasis on excellent written work, in particular opinion writing and drafting, there will be opportunities throughout pupillage to impress in that way. Whilst there is considerable advisory work, practice at the Tax Bar now often revolves around court and tribunal appearances, nearly all of which are reported. In previous years, pupils have attended the Court of Appeal and Supreme Court as well as the specialist tax courts.

Our pupils do not normally receive instructions from clients during any stage of pupillage. We regard pupillage as a training period and the complexity of revenue law is such that pupils are generally not ready to undertake instructions before the expiry of that period. For applicants who have done a twelve-month pupillage in a chancery or commercial set, we would typically insist on a full third six in revenue law before commencing practice.

Applications should be sent to the Pupillage Committee at Gray’s Inn Tax Chambers by post or email (pupillage@taxbar.com) and should be in the form of a CV with a covering letter. Applications for pupillage commencing 1 October 2025 should be made in line with the pupillage gateway deadline.

Depending on the number and strength of candidates, there may be as many as three rounds of interviews, with a written assessment comprising part of the second round.

Mini Pupillage

Gray’s Inn Tax Chambers offers a number of funded and unfunded mini-pupillages throughout the year. The funding for funded mini-pupillages is £600 per week.

Prior knowledge of tax law (or, indeed, any law) is not necessary, and we encourage applications from those who have no previous knowledge of tax law but would like some experience of the kind of work we do at the Tax Bar. Students towards the end of non-law undergraduate degrees are welcome.

Applications should be sent to the Pupillage Committee at Gray’s Inn Tax Chambers by post or email (minipupillage@taxbar.com) and should be in the form of a CV with a covering letter and state the applicant’s reasons for wanting to undertake mini-pupillage in these Chambers and their available dates.

The Mini Pupillage Grant Scheme is a new scheme which offers financial assistance to students who have secured a mini pupillage but need additional funds to complete it. The fund is intended to help with the cost of long-distance travel, commuting, accommodation and purchasing appropriate professional clothing. The value of each grant is calculated based on the applicant’s anticipated expenses up to a maximum of £500. Applicants do not need to be members of Lincoln’s Inn and must meet certain social mobility-based criteria to be eligible for a grant. More details including all of the application criteria and application form can be found by clicking on this link Funding – Lincoln’s Inn (lincolnsinn.org.uk) Applications for the scheme are open all year round.