Tom specialises in tax aspects of corporate finance, structuring of UK inbound and outbound investment, the establishment of offshore wealth funds, tax-efficient structuring and preservation of private family wealth, for UK- and non-UK domiciled residents, and taxation of intellectual property.
His experience includes both advisory and academic work. He has done much cross-border work, which ties in with his international tax teaching. He has considerable experience advising HNWIs and has good connections to the Chinese HNWI market.
After graduating in law from London School of Economics and pupillage at Enterprise Chambers, 9 Old Square, Tom won an EU-wide competition to work as a lawyer-linguist for the Court of Justice of the European Union before joining the law faculty of King’s College London in 2005.
For 10 years, he was a full-time member of staff, variously as head of tax law and head of the MA degree in taxation at King’s. During this time, he was also an examiner in international tax for the Chartered Institute of Taxation and became a member of the tax faculty of the ICAEW.
Tom has been in practice since 2007, initially working as a consultant for JAG Capital Advisors on the taxation of private equity and corporate finance. He joined the boutique firm M Law in 2013 for its wide-ranging mixture of intellectual property law, corporate finance and private wealth advisory work. Since 2018 he has also been a consultant to EIK, a London firm specialised in advising Chinese HNWIs.
Barristers in England and Wales are regulated by the Bar Standards Board
Advising on EU merger of a UK online business into newly established Irish subsidiary as a tax-efficient response to its prospective difficulty in trading after Brexit.
Pre-immigration advice for a wealthy family moving to the UK to structure their assets in offshore holding vehicles so that capital can be extracted tax-free while UK resident and devolved to subsequent generations free of UK inheritance tax.
Advising Asian ultra-high net worth individuals who feared political persecution in their home states although their wealth was obtained lawfully on how to transfer their assets into a confidential and tax-efficient offshore structure.Post-immigration advice for a UK-resident Olympic medal winner on mitigating UK tax and increasing his earnings by establishing a personal brand and image rights company to receive licensing income.
Advising a musician moving to France on the compatibility with EU law of UK capital allowance balancing charges on a deemed discontinuance of trade on emigration.
Structuring an offshore investment fund for a group of entrepreneurs investing the proceeds of sale of their pharmaceutical business. The capital was managed from London at low UK tax cost and invested mainly in the United States stock and bond markets in a form that avoids US withholding taxes
General editor of Norfolk’s Taxation of Loan relationships, Bloomsbury Publications - https://www.taxation.co.uk/articles/2010-04-07-20209-norfolk%E2%80%99s-taxation-interest-and-loan-relationships
Contributor to Norfolk & Montagu on the Taxation of Interest and Debt Finance, Bloomsbury Publications - https://www.worldcat.org/title/norfolk-and-montagus-taxation-of-interest-and-debt-finance/oclc/751665517
Co-editor of forthcoming new edition of Shipwright & Price on UK Taxation and Intellectual Property, to be published by Spiramus Press.
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, Tom Wesel, 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: Tom.wesel@tbgbarrister.co.uk, or my clerks: clerking@thebarristergroup.co.uk 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 Tom Weselor any of our other TBG House barristers, send us your details and we’ll get back to you.