Perspective de carrière : Joe, Apprenti Solicitor à HM Revenue & Customs - Une étude de cas

I am currently a fourth seat trainee at HM Revenue & Customs (HMRC) in the Legal Group’s European and International Law advisory team. Our team is responsible for advising on, drafting, and negotiating a variety of international agreements, such as Free Trade Agreements and Double Taxation Treaties.

My undergraduate studies were in Philosophy and Politics, where I concentrated on human rights and the governance of transnational enterprises. I always believed that a career in law would be the best means to apply these interests practically; however, as a non-law graduate, I hesitated to dive into the financial and emotional challenges of two additional years of study required for the GDL and LPC. Consequently, after completing my degree, I relocated abroad to pursue a career coaching and playing rugby. Unfortunately, the COVID-19 pandemic interrupted that plan but gave me the chance to begin an online law conversion course.

I sought a position at HMRC because I believed that gaining firsthand experience in the legislative process and regularly engaging in landmark litigation would be invaluable for my career development as a solicitor. Additionally, I found the tax field intriguing, as it integrates elements of both public law and commercial considerations.

All trainees begin their first year in litigation, while pupils spend six months seconded to Chambers. My first seat was in VAT litigation, so after three years of rigorous study, I joined HMRC expecting to face extensive documentation and lengthy days filled with complicated tax calculations. Contrary to my expectations, I found packs of lentil snacks on my desk alongside the puzzling legal question: are these crisps, or at least similar to crisps? Throughout this seat, I pondered various related questions, such as the distinction between cosmetic surgery and medical care. During this period, I accompanied a senior lawyer to the Supreme Court, where my own case was featured in national media.

For my second seat, I applied to HMRC’s Enforcement and Illicit Finance litigation Team. This team’s focus was less about whether someone owed tax and more about how HMRC could effectively collect it. My responsibilities ranged from representing HMRC in Magistrates’ Court to instructing counsel swiftly during High Court Proceedings, attending the Court of Appeal, and collaborating with international law enforcement to recover foreign assets.

As a trainee, you will have your own cases to manage as part of a cross-HMRC case team, working alongside tax and policy experts. This allows you to challenge yourself in an environment filled with knowledgeable lawyers and tax professionals, all of whom are very generous with their time. Your role is to coordinate the team and pose the right questions to extract legal arguments from your clients. In this regard, the skills I honed from playing team sports proved as vital as my legal training.

In your second year, you transition to an advisory team. During my first six months, I engaged in a mix of human rights and technical tax advice as part of the Personal Tax and Welfare team. A particular highlight for me was drafting my statutory instrument, which contributed to a significant budget measure. While it may seem like a stark shift from the adversarial nature of litigation, HMRC provides extensive training, offering internal induction courses alongside the broader GLP program.

Advisory lawyers handle a diverse range of tasks, making my final seat feel like a completely different role. Although I did not study EU or International Law during my law conversion, having the lawyers who drafted the treaties working next to you in the office is always a great resource!

While the HMRC training contract is especially appealing for those pursuing a career in public law, it’s essential to grasp the wide scope of the department’s activities. There is frequent precedent-setting litigation that addresses employment and commercial law issues, along with advisory teams that engage in various aspects of civil and criminal practice.