Georgia’s areas of practice are tax, employment, and sports law with a particular specialism in the cross-over between tax and employment.
"Georgia is very bright, very enthusiastic and a real team player." - Tax, Chambers UK 2025
"A very good, hard-working barrister much loved by clients." - Tax, Chambers UK 2025
"Georgia Hicks gets into the detail really quickly and pitches her submissions at the right level. She is brilliant and I had no issues leaving her with the witnesses." - Employment, Chambers UK 2025
"Very strong legal skills and great oral and written advocacy; very hard working and a real super star in the making." - Tax: VAT and Excise, Legal 500 2025
"Georgia is an excellent barrister and incredibly good with both professional and lay clients; she is personable, approachable and incredibly responsive. Her knowledge of employment taxes is extensive, and she communicates complex issues very clearly." - Tax: Corporate, Legal 500 2025
"Georgia is an incredibly detailed, staunch litigator, with a very sensible and commercial approach to matters. Her cross-examination is second to none." - Employment, Legal 500 2025
"Georgia always provides an exceptionally professional service to us and our clients. She has deep technical knowledge, strong commercial awareness and an unfailingly personable manner." - Tax, Chambers UK Bar 2024
"Georgia gets into the detail of the issues quickly, provides pragmatic advice, is very responsive, has an excellent manner with witnesses and gives clients lots of confidence. It is always an absolute pleasure working with Georgia." - Employment, Chambers UK Bar 2024
"Georgia knows her stuff, and is good with clients and very accessible." - Employment, Chambers UK Bar 2024
"She is good with clients and very accessible." - Tax, Chambers UK Bar 2024
"Very clear, analytical thinking, well expressed in writing. Georgia has a very good appreciation of the relevant legal principles and their application in the context of complex statutory codes." - Tax: Corporate, Legal 500 2023
"Georgia remains very cool under pressure. A strong advocate on top of her brief, and she is very good with the tribunal and clients." - Employment, Legal 500 2023
A rising junior with strong expertise in employment taxes. She frequently represents clients in the sports and media industry in matters involving income tax, IR35 and NI contributions. Hicks is also experienced in acting for the Revenue. "Scholarly and very clear in her advice." "She works extremely hard and is a good litigator." - Tax, Chambers UK Bar 2022.
"Georgia showcases a phenomenal commitment to those instructing her and their mutual clients. She is a real pleasure to work with and produces powerful, coherent arguments in conference and in Tribunal." - Tax: VAT, Legal 500 2022.
"She is thorough, has a quick and excellent grasp of the issues and a great manner with clients.". - Employment, Chambers UK Bar 2021
"Bright and really capable." "She is very articulate." Acted in Christa Ackroyd Media v HMRC, an IR35 tax case. - Tax, Chambers UK Bar 2021
"Really hardworking, well prepared and persuasive. Doesn't leave a stone unturned." - Employment, Legal 500 2021
"A very articulate advocate in court." - Tax: VAT, Legal 500 2021
Possesses a thorough understanding of a broad array of employment law issues. She is an expert in claims of discrimination or unfair dismissal, as well as cases with tax elements. "Georgia Hicks is a very client-friendly barrister." "She turns around important pieces of advice very quickly, she is versatile, she is very scholarly and she is very clear in her advice." - Employment, Chambers UK Bar 2022.
"Really good in the sessions with the witnesses and definitely puts them at ease. Gets on well with clients and fully understands the need to help solicitors manage their client relationships. Commercial and practical, and handles the hearing, including the cross-examination, well. Georgia is also firm without being aggressive, and knows how to handle a difficult litigant in person." - Employment, Legal 500 2022.
"She is adept at getting her head around complex multifaceted claims and in distilling the issues in a case." Acted for the taxpayer in Professional Game Match Officials Ltd v HMRC, which concerned the tax treatment and employment status of football referees. - Tax, Chambers UK 2020
"She makes a real contribution to a case team and is highly rated as an advocate." - Tax: VAT, Legal 500 2020
"She is becoming a notable practitioner in tax litigation." - Tax: VAT, Legal 500 2020
Georgia is recognised as leading junior by both Legal 500 (VAT, Tier 2; Corporate, Tier 3) and Chambers and Partners (Band 3), where she is described as “a rising junior with strong expertise in employment taxes”.
She has a strong practice in taxpayer litigation, regularly receiving instructions in the Court of Appeal, Upper Tribunal and First-tier Tribunal. Her main areas of specialism are employment-related taxes, residency and domicile, with a particular expertise in employment status and the applicability of the intermediaries legislation (known as IR35). She regularly represents and advises taxpayers on these issues. Appointed to the Attorney General's Panel of Counsel (B Panel), Georgia is also regularly instructed by HMRC, especially in cases involving residence and domicile issues, DOTAS applications, and Judicial Review.
IR35
Recent notable cases include:
Taxation of Employees
Recent notable cases include:
Saunders v HMRC [2024] UKFTT 300 (TC) – Georgia acted for HMRC in this appeal concerning the tax treatment of a £1,236,956 paid to the Appellant for stock appreciation rights. The case considers the application of Abbot v Philbin [1961] AC 352 as well as issues concerning residence.
DOTAS Cases
Georgia is regularly instructed by HMRC in DOTAS applications, including the following:
Judicial Review (Tax)
Residency / Domicile
Georgia is regularly instructed in domicile and residency cases, including the following:
Strachan v HMRC [2023] UKFTT 617 (TC) – Georgia was instructed by HMRC in this domicile appeal which raised interesting questions as to the domicile of choice test. HMRC successfully resisted the appeal.
Coller v HMRC [2023] UKFTT 212 (TC) – Georgia was instructed by HMRC in this domicile appeal which spanned three generations and considered the weight to be given to witness testimony in domicile cases (including statements from deceased witnesses); the adhesiveness of a domicile of origin when an individual has few, if any, links or attachments to it; and, how later acts and events should be taken into account when discerning someone’s intention at a given point in time. HMRC successfully resisted the appeal.
Gaines-Cooper v HMRC (SC/3095/2005 and TC/2017/02594) – Georgia is instructed by HMRC as junior to Chris Stone and Akash Nawbatt KC in this case concerning the residence and domicile of Mr Gaines- Cooper, following on from the 2006 Special Commissioners hearing. The case addresses issues including residence, domicile, the transfer of assets abroad and settlements legislation.
Indirect Tax
Georgia has extensive experience representing taxpayers in employment status and IR35 disputes with HMRC. As one of the leading juniors in this field, her advice is regularly sought by taxpayers on all matters relating to both IR35 litigation and reforms.
She also writes extensively on the subject: see her articles on PGMOL here; her article on the business on own account test here; and her article on the Court of Appeal decisions in Atholl House and Kickabout here.
Recent notable cases include:
Georgia is recognised as a leading junior in employment by both Legal 500 (leading junior; tier 3) and Chambers and Partners (Band 6).
Georgia has a strong and diverse practice in employment law. She has significant experience representing clients at the Employment Tribunal, including multiple-day hearings in whistleblowing and discrimination claims, and at EAT level. Georgia represents both claimants and respondents from both the private – and public – side, regularly appearing for the Treasury Solicitors and the Metropolitan Police. In addition to her advocacy work, Georgia also has extensive advisory experience, developing a particular specialism in employment status– an area in which her experience in the tax field is invaluable.
Georgia edits Discrimination Law (Bloomsbury Professional), contributing to chapters on Discrimination in Education, Discrimination in the Provision of Goods and Services, Discrimination in the Provision of Premises and Housing, Discrimination in Clubs and Associations, and Exemptions.
EAT
Employment Status
Discrimination and Harassment
Georgia is highly experienced at dealing with discrimination, harassment, and victimisation complaints. Example cases from recent years include:
Industrial Relations and Collective Bargaining
Breach of Contract
Unfair Dismissal
Whistleblowing
Unlawful Deduction of Wages and Human Trafficking
Unlawful Deduction of Wages and Human Trafficking
Redundancy and Unfair Dismissal
Georgia has conducted large scale investigations for organisations in the private and public sector, including allegations of whistleblowing, discrimination, and gross misconduct. She is available to conduct investigations in her own right – and has led investigations into a multitude of allegations, interviewing dozens of witnesses – or as part of a wider team.
Georgia is forging a practice in sports law and accepts instructions in all aspects, including taxation, disciplinary matters, discrimination, employment, personal injury, and contractual disputes. She has led cases in her own right, including advising a firm of solicitors on how to issue proceedings abroad against a footballer, based in the Netherlands, now playing for a Russian club.
Georgia has appeared in a number of important and high-profile employment tax cases in the sports sector. She has represented the Professional Game Match Officials Ltd in their appeal against assessments to tax before the FTT ([2018] UKFTT 528 (TC) , UT ([2020] UKUT 147 (TCC) and CoA ([2021] EWCA Civ 1370). She was led by Jolyon Maugham QC in Tottenham Hotspur v HMRC (FTT and UT), which determined that payments made to players on their transfer to Stoke City FC were not “from employment” within the meaning of s.62 Income Tax (Earnings and Pensions) Act 2003 and she represented a sports radio host in his IR35 appeal (Kickabout Productions Ltd v HMRC).
ELA, FRU, ELBA, COMBAR, RBA, PNBA, PIBA, IFS
James Hunt Scholar (Advocacy) - Gray’s Inn
Ede and Ravenscroft Scholar (Advocacy) - Gray’s Inn
Birkenhead Scholar (Academic) - Gray’s Inn
David Karmel Scholar (Academic) - Gray’s Inn
The Norman Tapp Memorial Prize for Excellence in Mooting - Gray’s Inn
LawWorks & Attorney General Student Award, Best New Student Pro Bono Activity for Vocalise
Appointed to the Attorney General’s Panel of Counsel (B Panel) in 2023
University of Oxford, BA (Hons) English Language and Literature (First Class)
City University GDL (Distinction)
City University London BPTC (Very Competent)