Patrick Hodge QC

Patrick S. Hodge QC

Mr Patrick Hodge is Tods Murray counsel in the case Tods Murray v Arakin; this is one of the
causes in which I am involved alongside Andrew McNamara.

As per his description from the Faculty of Advocates Web site

Patrick S. Hodge QC
21 Lynedoch Place, Edinburgh, EH3 7PY

0131 225 9897
07739 639085

0131 226 4298
psh@hodgeqc.freeserve.co.uk

0131 226 5071

Devilmasters
The Hon. Lord Kingarth ( Non-Practising )
The Hon. Lord Eassie ( Non-Practising )

B.A. University of Cambridge
LL.B University of Edinburgh

Standing Junior Counsel, Department of Energy 1989-1991
Standing Junior Counsel, Inland Revenue 1991-1996
Commissioner (part-time), Scottish Law Commission 1997-2003
Procurator to the General Assembly of the Church of Scotland 2000-
Judge, Courts of Appeal, Jersey and Guernsey 2000-

Specialises in:
Company/Commercial Litigation
Insolvency Law
Planning & Property Law

Mr Patrick Hodge is on:

Scottish Council for International Arbitration

Chairman The Hon Lord Dervaird (Prof.John Murray,Q.C.)

Hon. President
Judge (Prof.) D.A.O. EDWARD, C.M.G., Q.C, F.R.S.E.

Hon Vice Presidents
The Rt.Hon. LORD FRASER of CARMYLLIE,P.C.,Q.C.
Prof. SIR ALLAN PEACOCK, D.S.C.,F.B.A.,F.R.S.E.

Administration
Director & Secretary JAMES M. ARNOTT W.S.

Albany House
58 Albany Street
EDINBURGH

EH1 3QR
Tel: (44) 0131 557 1545
Fax: (44) 0131 525 8651
After 5p.m. U.K. time Tel. (44) 0131 332 8699

Commissioners

Neil Forbes Davidson QC
Robert J Heaney Esq.
Patrick Hodge QC
Neil Jack Esq.
The Rt. Hon Lord Jauncey of Tullichettle
N J Kelly Esq.
James Walker McNeill QC
Michael J Miller Esq.
Gordon A Morris Esq.
B J Reeves Esq.
Jan T Szczuka Esq.
Professor Jack Torrance

When Patrick Hodge is not fighting me in court he is tussling with the like of:

Al Fayed faces tax probe

A JUDGE has given permission for a major investigation into Harrods' boss Mohamed al Fayed's tax affairs.

The decision follows a judicial review over whether a tax investigation, initiated by the Inland Revenue's Glasgow office, was an abuse of power. Lord Reed rejected this claim in a ruling at the Court of Session in Edinburgh.

Mr al Fayed and others, including Harrods and Fulham Football Club, had launched a judicial review seeking to have the investigation set aside. Lawyers acting for Mr al Fayed argued the review was "unreasonable," made with improper motive and not in pursuit of the Inland Revenue's statutory powers.

Patrick Hodge QC argued the Revenue had a duty to taxpayers not to overlook the risk of significant irregularities.
Lord Reed rejected the legal challenge to the decision, saying it was essential in the public interest to investigate tax avoidance.

"Mr al Fayed works as a director of major companies, but does not appear to be paid a salary. He lives in expensive accommodation, but he does not appear to own or rent it," said the judge.

Lord Reed added: "The natural inference from the evidence is that a great deal of effort and ingenuity has gone into creating networks or offshore companies, trusts and other entities in order to minimise liability to tax."

The judge said: "In the face of such opaque and sophisticated arrangements, it is important the Revenue should be able to ensure UK tax liabilitities are accurately assessed."

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Patrick S. Hodge QC Mr Patrick Hodge is Tods Murray counsel in the case Tods Murray v Arakin; this is one of the causes in which I am involved alongside Andrew McNamara. As per his description from the Faculty of Advocates Web site Patrick S. Hodge QC 21 Lynedoch Place, Edinburgh, EH3 7PY 0131 225 9897 07739 639085 0131 226 4298 psh@hodgeqc.freeserve.co.uk 0131 226 5071 Devilmasters The Hon. Lord Kingarth ( Non-Practising ) The Hon. Lord Eassie ( Non-Practising ) B.A. University of Cambridge LL.B University of Edinburgh Standing Junior Counsel, Department of Energy 1989-1991 Standing Junior Counsel, Inland Revenue 1991-1996 Commissioner (part-time), Scottish Law Commission 1997-2003 Procurator to the General Assembly of the Church of Scotland 2000- Judge, Courts of Appeal, Jersey and Guernsey 2000- Specialises in: Company/Commercial Litigation Insolvency Law Planning & Property Law Mr Patrick Hodge is on: Scottish Council for International Arbitration Chairman The Hon Lord Dervaird (Prof.John Murray,Q.C.) Hon. President Judge (Prof.) D.A.O. EDWARD, C.M.G., Q.C, F.R.S.E. Hon Vice Presidents The Rt.Hon. LORD FRASER of CARMYLLIE,P.C.,Q.C. Prof. SIR ALLAN PEACOCK, D.S.C.,F.B.A.,F.R.S.E. Administration Director & Secretary JAMES M. ARNOTT W.S. Albany House 58 Albany Street EDINBURGH EH1 3QR Tel: (44) 0131 557 1545 Fax: (44) 0131 525 8651 After 5p.m. U.K. time Tel. (44) 0131 332 8699 Commissioners Neil Forbes Davidson QC Robert J Heaney Esq. Patrick Hodge QC Neil Jack Esq. The Rt. Hon Lord Jauncey of Tullichettle N J Kelly Esq. James Walker McNeill QC Michael J Miller Esq. Gordon A Morris Esq. B J Reeves Esq. Jan T Szczuka Esq. Professor Jack Torrance When Patrick Hodge is not fighting me in court he is tussling with the like of: Al Fayed faces tax probe A JUDGE has given permission for a major investigation into Harrods' boss Mohamed al Fayed's tax affairs. The decision follows a judicial review over whether a tax investigation, initiated by the Inland Revenue's Glasgow office, was an abuse of power. Lord Reed rejected this claim in a ruling at the Court of Session in Edinburgh. Mr al Fayed and others, including Harrods and Fulham Football Club, had launched a judicial review seeking to have the investigation set aside. Lawyers acting for Mr al Fayed argued the review was "unreasonable," made with improper motive and not in pursuit of the Inland Revenue's statutory powers. Patrick Hodge QC argued the Revenue had a duty to taxpayers not to overlook the risk of significant irregularities. Lord Reed rejected the legal challenge to the decision, saying it was essential in the public interest to investigate tax avoidance. "Mr al Fayed works as a director of major companies, but does not appear to be paid a salary. He lives in expensive accommodation, but he does not appear to own or rent it," said the judge. Lord Reed added: "The natural inference from the evidence is that a great deal of effort and ingenuity has gone into creating networks or offshore companies, trusts and other entities in order to minimise liability to tax." The judge said: "In the face of such opaque and sophisticated arrangements, it is important the Revenue should be able to ensure UK tax liabilitities are accurately assessed." top
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