about
Setu Kamal is a tax barrister of 20 years' call. He practised from Old Square Tax Chambers, 15 Old Square from 2005 till 2024 and is now a sole practitioner.
Setu is especially interested in the interface between UK and EU Member State domestic laws and international laws, such as the laws of the European Union and the European Convention of Human Rights. He has real concerns as to the legality of (say) APNs or the restriction on deductions for interest paid by landlords.
His other special interests include the popularisation of trusts for the consumer base and the taxation of contractors and employees, corporation tax deductions, employee and remuneration trusts.
Other areas of expertise include CGT mitigation and inheritance tax planning (including deathbed planning), residence and domicile, SDLT mitigation (leases, sub-sales, partnerships, high rate threshold, multiple dwelling relief, incorporation, group relief and section 75A), high value residential property, the GAAR, DOTAS and Follower Notices.
Setu studied at the Doon School, Millfield School, University College London, King's College London and BPP (Conversion and Bar Vocational Course). He was called to the Bar in 2004 and commenced his practice in 2005.
He may be engaged or approached by a member of the public directly, whether in relation to the matters described above or otherwise at chambersofsetukamal@gmail.com.
You can also now follow him on X (formerly Twitter) here.
In light of recent developments in international law, it has become apparent that a very large number of taxpayers may have effectively volunteered tax in circumstances where in fact no liability to tax had in fact arisen at all. In many cases, taxpayers or their advisors appear to have been incognisant of the interaction of international law with domestic tax laws. Else, they have simply discounted the possible application of these international laws to their facts without a full appreciation of the width of these laws.
Setu is presently involved with an initiative which seeks to secure damages for taxpayers who have paid tax in circumstances where there was no liability, including on a conditional fee basis where better-suited to the needs of the client.
He is the author of Individual Tax Residence published by Sweet & Maxwell, the only textbook devoted to the common law test in this area. He has also contributed chapters on the taxation of Trusts and estate to Whiteman on Income Tax. He is a member of the Stamp Taxes Practitioners Group.