Stefano accepts instructions in tax disputes and appeals to the specialist tax tribunals and higher Courts. He also accepts instructions in matters engaging the tax codes of the Caribbean whose revenue statutes are based on the Model Income Tax Ordinance and the Stamp Act 1891. He has extensive experience advising on trusts disputes and matters relating to charities.
Stefano was called to the Bar of England and Wales in 2013 after completing pupillage in a tax chambers in Lincoln’s Inn. He has extensive experience in cross-border tax planning and corporate reconstructions, with a particular focus on contentious matters. He regularly appears as an advocate in complex litigations.
Barristers in England and Wales are regulated by the Bar Standards Board
Stefano advises on both personal and corporate tax planning, with a focus on cross-border matters and international taxation. He has collaborated with some of the most prominent corporate tax teams in the City of London on corporate structuring and restructuring with Asia-Pacific elements. He is also experienced in structuring remuneration packages for executives in the investment and fund management industries.
Stefano accepts instructions to advise on tax codes in common law jurisdictions in the Caribbean.
Stefano is experienced in handling all stages of tax inquiries, audits, and disputes. He has collaborated closely with ‘Big 4’ accounting firms in successfully resolving tax disputes by way of negotiated settlement with the revenue. His recent successes have included successfully settling a tax appeal shortly before it was scheduled to be heard entirely in favour of the taxpayer, a European pharmaceuticals multinational, thereby obtaining the repayment of around £20 million of tax. He has also successfully negotiated the settlement of complex stamp duty appeals, recently including matters arising from the transfer of shares following the dissolution of a Luxembourg law trust and from a sale and leaseback agreement of an industrial property.
Stefano accepts instructions in all areas of revenue practice including corporate, international, employment, private client, VAT, SDLT, Stamp Taxes, customs and excise duty, and international tax. Stefano has appeared as sole advocate before the Magistrates’ Court, District Court, and the Court of Appeal.
With experience in Jersey, Stefano assists clients in all areas of revenue involving the revenue law codes of other common law jurisdictions and, in particular, those in the Caribbean whose revenue law codes present analogous concepts and principles.
Stefano advises on the structuring and restructuring of trusts, and trusts disputes. He also advises charities in all constitutional and contentious matters, including disputes with the revenue and/or charities regulator.
1. This is a privacy notice that describes how, why and for how long I will process or keep your personal data in accordance with the General Data Protection Regulation (‘GDPR’).
2. The GDPR governs how an individual’s personal data is used, and your rights in relation to that data.
3. I, Stefano Mariani, have been instructed by you or your litigation friend (usually a parent), through your solicitor or agent, or via the Bar Pro Bono Unit.
4. It is necessary for me to process your personal data in order for me to provide you with legal services, for example:
5. Processing means anything done to data such as: recording, organising, adapting, altering, copying, consulting, transmitting, combining, erasing or storing it.
6.The processing for the purposes listed above will take place in accordance with either Article 6(1)(a) GDPR or Article 6(1)(b) GDPR, depending on how you instructed me.
7. If you have instructed me on a direct access basis, or engaged a solicitor (or legal agent), to assist you in bringing or defending a claim then the processing is necessary to perform a contract to which you are a party (Article 6(1)(b) GDPR). To give effect to that contract (i.e. to bring a claim) it is necessary for me to process your personal data for litigation purposes.
8. If I am assisting you on a pro bono basis, it will be necessary for me to seek your consent to be able to represent you (Article 6(1)(a) GDPR). In this scenario, you will be sent a consent form.
Recipients of your data
9. I may also be required to share your data with others, depending on the nature of your case. This may include:
(i) Courts and other tribunals to whom documents are presented;
(ii) Your solicitors, or agent representing you, through whom I have been instructed;
(iii) Potential witnesses, experts and other persons involved in the case;
(iv) Solicitors, barristers, or other legal representatives;
(v) Ombudsman and regulatory authorities;
(vi) Education and examining bodies; and
(vii) Current, past or prospective employers.
Special Categories of Data
10. In some cases I will have been given your personal data that is within the ‘special categories’ of data described in GDPR Article 9(1). For example, personal data that reveals your race, ethnicity, sexual preferences, political or religious beliefs, trade union membership or health. There are also restrictions for processing information regarding criminal convictions.
11. This type of personal data will only be processed where it is necessary in order to represent you in your legal claim, or advise on the prospects of a legal claim.
Retention
12. I will retain your personal data for no longer than is necessary, and where it is possible, I will anonymise your data.
13. How long your personal data is kept will depend on a number of factors. The retention period will be reviewed when the service I am providing you with is complete. However in general, I am obliged by the Bar Code of Conduct to retain records of my cases, and by HM Revenue and Customs to retain records for 6 years.
14. Once your case has concluded and fees have been paid, I shall retain only the personal data necessary for the following purposes:
(i) The legal and professional obligation to retain information relating to my cases;
(ii) To check for any potential conflict of interests that may arise in the future when I am instructed on other cases;
(iii) For use in the defence of potential complaints, legal proceedings or fee disputes;
(iv) To refer back to in future cases which raise similar legal, factual, or procedural issues.
15. The processing for the purposes listed in paragraph 14 (ii), (iii), and (iv) above, will take place in accordance with Article 6(1)(f) GDPR. That is, for the purposes of legitimate interests that are not outweighed by your interests or fundamental rights and freedoms.
16. The processing for the purposes listed in paragraph 14(i) above, will take place in accordance with Article 6(1)(c) GDPR. That is, the processing is necessary for me to comply with a legal obligation.
Your Rights
17. Where processing of your personal data was based on your consent (see paragraphs 6 and 8) you have the right to withdraw that consent at any time. This does not affect the lawfulness of the processing based on consent before its withdrawal.
18. Withdrawal of your consent to process such data will most likely mean that I am no longer able to provide you with the legal services you seek.
19. You may request confirmation that your personal data is being processed by me and details about the personal data, the source, the processing, the purposes of the processing, the recipients and the retention period.
20. You may request a copy of your personal data that is being processed by me. You may also request rectification (i.e. correction) where there are inaccuracies in the personal data.
21. You have the right to object, on grounds relating to your particular situation, at any time, to processing of your personal data in paragraph 14 of this privacy notice. Should you object, the processing will only continue where there are compelling legitimate grounds for the processing which override your fundamental rights, freedoms and interests.
22. Where the processing or retention of your data is necessary for the establishment, exercise or defence of legal claims, it will not be possible to object.
23. You have the right to request that your personal data is erased where any of the following apply:
(i) The personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed;
(ii) You withdraw your consent where the basis of processing was based on consent and where there is no other ground for the processing;
(iii) Where your fundamental rights, freedoms and interests override the legitimate interests of processing in paragraph 14;
(iv) The personal data has been unlawfully processed; or
(v) The personal data have to be erased to comply with a legal obligation.
24. You have the right to request that your personal data is restricted from processing, so that it is simply stored, for the following reasons: as an alternative to deletion; so that it can be corrected; for the establishment, exercise or defence of legal claims; to verify if a legitimate ground exists (paragraph 14).
25. Where it is necessary to correct your personal data, or you have requested the restriction or erasure of your personal data, I shall endeavour to contact the recipients of the personal data, unless this involves disproportionate effort.
Security
26. I take appropriate physical and technical procedures to safeguard your personal data to prevent it from being accidentally lost, used or accessed in an unauthorised way.
Complaints or Queries
27. If you have any questions regarding this privacy notice, or how I use your personal data please email me: mailto: stefano.mariani@tbgbarrister.co.uk, or my clerks: clerking@exchequerchambers.com telephone 01823 247 247.
28. I shall aim to respond as soon as possible, and within 30 days.
29. You have the right to complain to the Information Commissioner's Office (ICO) if you believe I have not handled your request in an appropriate manner. For information on contacting the ICO please go to: https://ico.org.uk/global/contact-us/
If you’d like to work with Stefano Mariani or any of our other specialist barristers, send us your details and we’ll get back to you. Or you can contact our Senior Clerk Tyroon Win (based in London) on 0203 1500 001 or to start working together.
