Pupillage

Gray’s Inn Tax Chambers is a specialist revenue law set based in London. Chambers advises and represents clients across all areas of UK taxation, with members also practising in European and international tax law.

Tax practice frequently involves issues extending beyond taxation itself. Pupils can therefore expect to encounter questions involving areas including trusts, contract, land, company law, European Union law and human rights.

The Chambers' work includes both advisory and contentious tax matters. Members regularly appear before specialist tax tribunals and have also represented clients in the Court of Appeal and Supreme Court.

The Pupillage

Gray’s Inn Tax Chambers offers between one and three 12-month pupillages each year.

Each pupil is assigned a principal supervisor but will also spend time working with most or all members of Chambers. This approach is designed to give pupils exposure to the full breadth of the Chambers' practice rather than limiting their experience to a single supervisor or area of tax law.

Pupillage is primarily a period of intensive training. Because revenue law can be technically complex, pupils do not normally receive instructions directly from clients during pupillage. The emphasis is instead on developing the legal research, analysis, drafting and advocacy skills required to practise independently after completion of training.

Revenue and Tax Practice

The Chambers specialises in revenue law and covers the full range of UK taxation.

The work can involve detailed questions of statutory interpretation, the application of tax legislation to complex commercial arrangements and disputes between taxpayers and HMRC.

Members also practise in European and international tax law, giving pupils exposure to matters that involve cross-border issues and interaction between domestic tax rules and wider legal principles.

Tax work frequently overlaps with other areas of law. Pupils may therefore encounter issues involving trusts, contractual arrangements, land, corporate structures, human rights and European law.

Written Legal Work

Excellent written work is a central feature of the pupillage.

Much of a pupil's time is spent in Chambers reading papers relating to matters on which a member is advising. Pupils analyse the factual and legal issues, undertake research and assist with the preparation of written advice.

There are substantial opportunities to develop opinion writing and legal drafting, allowing pupils to demonstrate their ability to understand complex issues and communicate their conclusions clearly and accurately.

Advocacy and Court Work

Although advisory work remains an important part of tax practice, the Tax Bar also involves substantial litigation and advocacy.

Pupils can observe and assist with court and tribunal proceedings and may gain exposure to specialist tax courts as well as higher appellate courts. Previous pupils have attended hearings in the Court of Appeal and Supreme Court.

The Chambers' cases are often reported, providing pupils with exposure to significant legal issues and high-quality advocacy.

Unlike many other sets, pupils do not normally begin accepting their own client instructions during their second six. Gray’s Inn Tax Chambers treats the entire 12-month period as a training year, reflecting the complexity of revenue law and the time required to develop sufficient expertise.

What Gray’s Inn Tax Chambers Looks For

The Chambers assesses candidates against three principal areas.

Academic and intellectual ability: Candidates should demonstrate outstanding academic ability together with the capacity to analyse complex legal and factual issues.

Advocacy and communication skills: Chambers looks for clarity of thought and expression, the ability to think and respond under pressure and potential as an advocate.

Interest, understanding and professional qualities: Candidates should demonstrate a genuine understanding of the work undertaken by Chambers and the ability to work effectively with barristers, instructing solicitors and accountants, clients, staff and other pupils. Determination and resilience are also important.

The Chambers prioritises candidates with high academic achievement and seeks to recruit individuals with the intellectual ability required to deal with technically demanding tax work.

Academic Requirements

Gray’s Inn Tax Chambers welcomes applications from both law and non-law graduates.

Candidates will usually be expected to have achieved a first-class degree. Where a candidate has completed the GDL, a similarly high standard is normally expected.

A previous qualification or career in tax is not required. Chambers has traditionally recruited both recent graduates and individuals who have already worked in other professional roles, including tax-related professions.

Candidates do not need to have previously studied tax law. The focus is on intellectual ability, analytical skills, communication and the potential to develop as a specialist tax barrister.

Application Process

Applications for pupillage are made directly to Gray’s Inn Tax Chambers, rather than through the Pupillage Gateway application system.

Candidates should submit a CV and covering letter to the Pupillage Committee by email at pupillage@taxbar.com. The Chambers' most recent Gateway vacancy required applications for pupillage to follow the Gateway timetable even though the application itself was submitted directly to Chambers.

For the 2028 pupillage cycle, the national timetable provides an application window from 4 January 2027 at 11:00am until 28 January 2027 at 11:59pm. The Chambers' direct application process should therefore be completed by the applicable Gateway deadline.

Interview and Assessment

Depending on the number and strength of applications, candidates may be invited to up to three rounds of interviews.

The second round can include a written assessment. The recruitment process is designed to assess intellectual ability, written and oral communication, analytical ability and the candidate's understanding of and interest in tax practice.

Candidates should therefore expect the selection process to test both their ability to analyse difficult legal problems and their ability to explain their reasoning clearly.

Mini-Pupillage

A mini-pupillage is not an absolute requirement for applying for pupillage, but Gray’s Inn Tax Chambers strongly encourages prospective applicants to undertake one.

Mini-pupillages ordinarily last one day and involve examining a typical set of papers and discussing the Tax Bar with one or more members of Chambers.

No prior knowledge of tax law is required. Chambers specifically encourages applications from candidates who have not previously studied tax but want to gain experience of specialist tax practice.

Due to demand, mini-pupillages are ordinarily offered to candidates who, at the time of undertaking the mini-pupillage, are in the penultimate or final year of a law degree, undertaking the GDL or at a later stage. Candidates who hold an accountancy or tax qualification or who are already working in the tax field may also apply.

Mini-Pupillage Application Process

Applications for mini-pupillage are made directly to the Mini-Pupillage Committee at minipupillage@taxbar.com.

Applicants should submit a CV and covering letter of no more than two pages. The covering letter should address the same principal criteria used in the pupillage selection process.

The Chambers currently operates three application windows:

16 September 2026 to 31 October 2026: Mini-pupillages from 1 December 2026 to 28 February 2027.

1 November 2026 to 28 February 2027: Mini-pupillages from 30 April 2027 to 31 July 2027.

1 March 2027 to 30 June 2027: Mini-pupillages from 1 September 2027 to 30 November 2027.

Reasonable travel expenses are reimbursed on request. A separate Mini Pupillage Grant Scheme can provide eligible students with financial assistance of up to £500 towards expenses including long-distance travel, commuting, accommodation and professional clothing.

Pupillage Award

The current published pupillage award is £100,000 for the full 12-month pupillage.

Pupils can draw down up to £25,000 of the award one year before pupillage begins, providing financial support during the period before starting Chambers.

The £100,000 figure is the current published award and has also appeared in the most recent October 2027 Gateway vacancy. The financial package for the October 2028 intake should be confirmed against the final vacancy information when published.

Previous Professional Experience

Gray’s Inn Tax Chambers is not limited to recruiting candidates who have followed the conventional law student route.

The Chambers has traditionally accepted applications from recent graduates as well as candidates who have already practised tax in another profession. This can include candidates with experience in accountancy, tax or related professional work.

This provides an alternative route into the Tax Bar for candidates who develop a strong interest in tax after beginning a professional career.

Third Six Pupillage

In some circumstances, Gray’s Inn Tax Chambers accepts applications for second or third six pupillages.

Candidates who have already completed a 12-month pupillage in a Chancery or commercial set will typically be expected to undertake a full third six in revenue law before commencing practice at the Tax Bar. This reflects the specialist nature of revenue law and the level of technical knowledge required.

Equality, Diversity and Inclusion

Gray’s Inn Tax Chambers is committed to promoting equality of opportunity and diversity within Chambers.

The Chambers aims to maintain a working environment that supports the professional development of its members and employees while eliminating discrimination and promoting equality and diversity.

The selection process is focused on academic and intellectual ability, advocacy and communication skills, interest in Chambers' work and the qualities required to develop a successful practice.

Application Deadline

The application deadline for Gray’s Inn Tax Chambers Pupillage 2028 is:

28 January 2027

The national Pupillage Gateway application window opens on 4 January 2027 at 11:00am and closes on 28 January 2027 at 11:59pm. Gray’s Inn Tax Chambers follows the Gateway timetable while requiring candidates to submit their application directly to Chambers.

How to Apply

Candidates should prepare a CV and covering letter addressing their academic and intellectual ability, communication and advocacy skills, interest in tax and the Tax Bar, and suitability for practice at Gray’s Inn Tax Chambers.

Applications should be sent directly to the Pupillage Committee at pupillage@taxbar.com in accordance with the applicable 2028 recruitment timetable.