Hui Ling is a barrister and CEDR-accredited mediator specialising in all areas of tax law with an emphasis on business / corporation taxation, VAT, SDLT and business rates. In her first year in Silk, she successfully represented clients in the Supreme Court in three cases: Project Blue, Derry and Telereal Trillium. 

Hui Ling has appeared in notable rating cases, including:

• Church of Scientology Religious Education College [2023] UKUT 00001 – application of the exemption for public religious worship
• Telereal Trillium [2019] UKSC 23 – rateable value of an unoccupied office block.
• Merlin Entertainments [2018] UKUT 406 and Wigan AFC [2019] UKUT 0389 – MCCs and the meaning of “physically manifest”.
• BMC Properties and Management Ltd [2015] EWCA Civ 1306 – effective date of an alteration to the list.
• R (oao Tameside MBC) [2013] EWHC 450 (Admin) – correcting errors in the rating list.
• Pearl Group [2015] No. 054017371184/537N05 – relevance of a restrictive covenant to the determination of rateable value.

Hui Ling was also heavily involved in advising the VOA in relation to MCCs and the COVID pandemic.

Hui Ling’s main area of practice is UK tax. She has acted on some of the most significant property tax cases in recent years, including:

• Project Blue [2018] UKSC 30 – an SDLT avoidance test case involving the sale of Chelsea Barracks.
• 47 Park Street [2019] EWCA Civ 849 – VAT treatment of fractional ownership shares in a Marriott property in Mayfair.
• Wetheralds [2018] UKUT 173 – energy-saving materials used in construction.
• Languard & Macpherson [2017] UKUT 307 – VAT test case concerning the application of zero-rating to mixed use property.

A major aspect of Hui Ling’s work consists of advising corporate and private clients on a range of property tax issues.