Naoko Uehara

Naoko Uehara is a counsel in Baker McKenzie’s London tax disputes team, with significant experience advising multinational clients through high-value and complex HMRC enquiries, appeals through the Tax Tribunals, Court of Appeal and the Supreme Court, and judicial review proceedings. Her practice spans both direct and indirect tax disputes, including transfer pricing, unallowable purpose, diverted profits tax, VAT, employee benefits and customs.

Naoko has acted for clients across a broad range of industries including technology, financial services, telecommunications, insurance, pharmaceuticals and consumer-facing platform businesses. She has been recognised by Chambers as an “Associate to Watch” and was also named a 2025 Law.com “Female Rising Star”, reflecting her growing profile in major tax appeals and her contribution to diversity in the UK legal industry.