Loan relationships

Patrick Boch is a Barrister, Old Square Tax Chambers. He practices in all areas of tax law, with a particular focus on tax litigation and private client matters. Patrick is an experienced advocate, appearing regularly before the courts and tribunals. He is adept at incisive witness examination and has also acted as an expert witness on UK tax law in a foreign jurisdiction.

As an ex-HMRC lawyer, he has considerable knowledge of how HMRC operate and approach litigation. His LL.M. dissertation (which achieved a first-class mark) was on the GAAR and he has extensive experience of dealing with avoidance matters.

Apart from tax, he has a practice in insolvency (especially in HMRC-led petitions), traditional chancery (particularly probate), and general commercial law.

He is dual-qualified as an Indian advocate, and can advise on Indian tax law and the legal and commercial environment in India more generally. Having completed his LL.M. in Denmark, and being fluent in Danish, he is also able to offer insight on matters with a Scandinavian connection.