Does working for both taxpayers and Inland Revenue cause problems?
It shouldn’t do. A barrister must serve his or her particular client on a particular case fearlessly, wholeheartedly and dispassionately, subject only to an over-riding duty to the Court. It would be shameful for any barrister to compromise a client’s case in any way for fear of losing favour with any other client, actual or potential. Having said that, there could be issues around conflict of interest, although I have not had any such situations in my practice to date. On the other hand, I believe there are real advantages to my experience of having worked for both sides: it enables me to give objective and informed advice as to the other side’s likely options in any dispute, and to approach the other side fairly, realistically and without rancour. This in turn helps promote sensible settlement of a dispute when that is possible, and the (cost-)efficient conduct of litigation when settlement is not possible.
