Jessica Eden

Jessica Eden

Partner
Baker & McKenzie LLP

Biography

Jessica Eden is a partner in the London Tax Disputes team and the head of the London Tax Practice Group of Baker McKenzie. With over 15 years experience in all aspects of tax dispute resolution across a broad range of sectors, she is also a CEDR Accredited Mediator.

Practice Focus

Jessica concentrates her practice on corporate and international tax disputes. She advises on large-scale, complex enquiries, including within HMRC's High Risk Corporates Program. In addition to utilising ADR techniques to reach negotiated resolution with HMRC, Jessica act for clients in the Tax Tribunal and Appeal Courts at every level. She has experience defending clients' public law rights through Judicial Review claims in the Administrative Court and defending claims to legal professional privilege in the FTT. She also supports clients with dispute readiness, including preparation of legal defence files and dawn raid training. Jessica regularly acts for large multinationals in resolving transfer pricing and Diverted Profits Tax disputes and advises clients on debt financing enquiries.

Representative Legal Matters

  • Kwik Fit Group Ltd & Others v HMRC at the First-tier (Tax) Tribunal [2021] TC08226 and Upper Tribunal [2022] UKUT 00314 (TCC) on the application of the unallowable purpose rules.
  • Refinitiv UK Holdings Ltd and Another v HMRC [2023] UKFTT 222 (TC) in successfully defending claims to legal advice privilege.
  • R (on the application of Refintiiv Ltd) v HMRC [2023] UKUT 187 in an interlocutory application for disclosure in Judicial Review proceedings.
  • R (on the application of Refinitiv Ltd & Others) v HMRC [2023] UKUT 257 (TCC) in a Judicial Review claim in respect of Diverted Profits Tax notices.
  • The Medical Defence Union Ltd v HMRC [2021] UKUT 249 in a successful appeal confirming returns of insurance premium were not taxable under the principle of mutuality.
  • Eastern Power Networks Plc and others v HMRC [2017] UKFTT 494 (TC) on a successful application for a closure notice despite outstanding schedule 36 information requests.

Professional Honors

  • Highly Regarded Practitioner & Woman in Tax Leader, International Tax Review Tax Controversy 2024
  • Band 3, UK Tax Contentious, Chambers & Partners, 2024
  • Tax Dispute Resolution Lawyer of the Year, Women in Business Law Awards, 2021

Professional Associations and Memberships

  • CEDR Accredited Mediator

Admissions

  • England & Wales~United Kingdom (2009)

Education

  • University of Cambridge (Master of Laws LL.M.) (2006)
  • University of Oxford (BA Hons Jurisprudence) (2004)
  • BPP Law School, London