Rebecca Murray: The Relentless Advocate Redefining Tax Law in the UK 

In the evolving corridors of tax law, few voices carry the weight, clarity, and conviction of Rebecca Murray. A barrister who defied early rejections and systemic biases, she has emerged not just as a legal powerhouse, but as a bold symbol of what modern leadership in law looks like—intelligent, resilient, and unapologetically authentic. From headline-making court victories to fearless public advocacy, Rebecca’s journey reflects a rare blend of technical mastery and human depth. In this exclusive EN TIMES cover story, we uncover the making of one of the UK’s most influential law leaders—how she redefined her role at the Bar, challenged the status quo, and continues to shape the future of tax litigation and legal integrity in 2025. 

From Boardrooms to the Bar: A Relentless Journey to the Top 

Before she was known as one of the UK’s most formidable tax barristers, Rebecca Murray was a Vice President at J.P. Morgan—navigating high-stakes transactions and multi-layered corporate tax challenges. But in 2008, she made a bold, uncertain leap: she left banking without a pupillage, driven by a vision to practice law on her own terms. 

“I didn’t have a pupillage offer, and I was told I’d never make it at the Bar. But I believed this was where I belonged,” she recalls. That belief would be challenged, tested—and ultimately vindicated. 

Breaking the Mold in a Traditional World 

Rebecca’s entry into the Bar wasn’t just unconventional—it was revolutionary. Joining Temple Tax Chambers in 2009, she was the only woman in chambers. At Devereux Chambers today, she is described as “fearless,” “commercially savvy,” and “exceptionally prepared”—a standout in a field that still struggles with representation and diversity. 

Her early critics underestimated her. “I was told I didn’t look like a barrister. People assumed I was an assistant or client,” she shares. “But I learned to navigate the judgement, stay resilient, and always let my work speak louder than the noise.” 

Turning Trials into Triumphs 

Rebecca’s first real opportunity at the Bar came from a case no one expected her to win: defending a man who was about to lose his home. By meticulously cross-examining HMRC’s witness, she dismantled their credibility and won the case—a pivotal moment that secured her tenancy and launched her courtroom reputation. 

Since then, her case portfolio reads like a masterclass in modern tax litigation: 

  • Eclipse Film Partners v HMRC (SC) 
  • Tower MCashback LLP 2 (SC) 
  • Donaldson v HMRC (CA), and many more across the Court of Appeal, High Court, and Tribunals. 

Her advocacy is admired for its clarity and control. “You don’t need to shout to be powerful,” she says. “Preparation, precision, and perseverance always prevail.” 

Crafting Clarity in Complex Legal Landscapes 

In a field dense with technicality, Rebecca has a rare talent: making the complicated simple. 

Judges and clients alike praise her for concise, structured argumentation—backed by robust evidence notes and logical clarity, a skill she attributes in part to her science background. “Tax is like a language,” she explains. “If you understand its structure, you can teach it, argue it, and translate it.” 

In landmark decisions like Benoit d’Angelin v HMRC, her ability to draw from many different sources of legislation and case law helped reframe the court’s understanding of “value” in corporate transactions—reinforcing her reputation as a barrister who not only interprets the law but shapes its application. 

An Advocate for Justice—in and Beyond the Courtroom 

Rebecca’s influence goes beyond tax. In 2024, she publicly shared her traumatic experience of sexual assault during a hospital stay—a rare and courageous move in the legal world. Her decision to speak out wasn’t about personal justice alone—it was about systemic change. 

“I felt I had to say something. Because silence helps no one,” she says. Her post went viral, sparking nationwide discussions about patient safety, NHS accountability, the conduct of the police, and the duty of care. 

Recognition Earned, Not Given 

Rebecca’s work has earned her a long list of accolades: 

  • Tax Litigation Adviser of the Year 2025 
  • Global Law Experts’ Tax Law Firm of the Year 2025  
  • Corporate INTL Tax Expert of the Year 2025 
  • Finance Monthly Women in Law Award 2023 
  • Pro Bono Junior of the Year 2018 
  • Taxation’s Rising Star 2013 

She is ranked across multiple categories in Chambers UK, Legal 500, and Chambers High Net Worth Guide, and Lexology (formerly Who’s Who Legal) with consistent praise for her technical brilliance, courtroom agility, and collaborative approach. 

As part of the Attorney General’s B Panel, she is regularly instructed in high-level cases involving HMRC, complex avoidance schemes, and judicial review. 

Mentor, Author, Thought Leader 

Beyond the courtroom, Rebecca is a powerful voice for aspiring legal professionals. Her LinkedIn feed is filled with insight, honesty, and encouragement. She embraces imperfection, outside her legal advocacy of course (“Leave the typo—it’s art”) and champions authenticity in a field that often demands conformity. 

Her publications—Tax Avoidance (4th Ed) and contributions to legal guides—are widely referenced, cementing her place as both practitioner and educator. 

Looking Ahead: The Silk Decision and What’s Next 

In 2023, Rebecca completed the King’s Counsel (KC) selection process—only to opt out of reapplying thus far, as most others do. Not out of doubt, but out of clarity. 

“It felt right to press pause,” she says. “Sometimes, we follow what others define as success. I chose to listen to my own voice.” 

That self-awareness defines Rebecca’s path. For her, success is not titles—it’s impact. On clients. On the law. On the profession. 

A Legacy Still in the Making 

Rebecca Murray is not just a tax barrister—she’s a changemaker, a mentor, and a modern advocate who defies expectations. 

Her message to future barristers? “You don’t have to fit in to stand out. Lead with substance. Let your work speak. And never forget—your difference is your strength.” 

Bio 

Rebecca has a tax litigation and advisory practice in Private Client, Corporate Tax and VAT and judicial review, advising and representing all sizes of corporates and individuals and acting for HMRC on the full range of direct and indirect tax issues. 

Recent reported cases include: Trachtenburg v HMRC [2025] UKUT 00206; Benoit d’Angelin v HMRC [2025] UKUT 00212; Moran v HMRC [2025] UKFTT (Transfers of assets abroad); Beresford v HMRC [2024] UKFTT 952 (BPR on office rental); Brindley Place v HMRC [2024 UKFTT 808 (SDLT on acquisition of property complex using JPUT); AD Bly v HMRC [2024] UKUT 104; Benoit d’Angelin v HMRC [2024] UKFTT 462 (BIR on remittances); Bell & Ors v Revenue And Customs [2023] UKFTT 989 (for HMRC, tax relief claimed for shares gifted to charity); Mypay [2023] (umbrella company, temporary workplace travel expenses); NWM [2023] (travel and subsistence); Nourish [2023] EWHC (interim relief by way of restoration of VAT registration); AML Tax (UK) Limited (DOTAS) [2022]; A D BLY [2021] (expense in accounts not wholly and exclusively for the purposes of the trade); Ball Europe [2021] (discovery assessments); Smartpay (DOTAS) [2022] UKFTT; White Collar Financial [2020] UKFTT (DOTAS); Wilson (UT, question whether a member of an LLP was an employee), Sippchoice [2020] UKUT (Payment of shares in discharge of a debt obligation a “contribution paid” to a SIPP), Sippchoice [2017] UKUT 87 (whether pension provider acted reasonably). Atholl House [2019] UKFTT (IR35, whether Kaye Adams was, hypothetically, employed by the BBC); K5K [2019] (IR35); HMRC v Goldsmith [2019] UKUT 325 (landmark case on late filing penalties); HMRC v Rogers [2019] UKUT 406 (landmark case on late filing penalties); Donaldson v HMRC [2016] EWCA Civ 761 (landmark case on late filing penalties); Arthur v HMRC [2017] EWCA Civ 1756 (separation in circumstances likely to be permanent); R (oao Rowe) v HMRC [2017] EWCA Civ 2105 (APNs); Eclipse Film Partners (No 35) LLP, (UKSC,CA,UT,FTT); Tower MCashback [2011] UKSC 19. 

Rebecca has recently acted as sole tax counsel in several UHNW individual divorces, including as parties’ joint expert to the family court; and on the sale and restructure of large businesses and corporate structures including for private reasons (such as IHT and CGT relief maximisation) and restructuring for IPO purposes. She has advised (previously) non-UK domiciled individuals on the LTR and new arrivers rules. She advises Private Equity houses and is well versed on private equity structures. Rebecca also has a varied indirect tax practice and has advised on a range of VAT issues. 

Professional Memberships 

Attorney General’s Panel of Counsel (B Panel); CIOT (Fellow), ATT, TEP, RBA, VAT Practitioners Group. 

Published Tax Books as sole author 

Tax Avoidance (Sweet & Maxwell, 4th ed. 2020). 

CCH British Tax Guide on Corporation Tax 2007-2008. 

AI-Powered Gaming: The Future of Personalised Gaming Experiences 

The gaming world is evolving faster than ever before, and at the heart of this transformation is artificial intelligence (AI). From console and mobile games to online casinos, AI is enabling developers and platforms to offer personalised experiences that adapt to the individual preferences, habits, and skill levels of players. Gone are the days of one-size-fits-all gaming—now, each session feels tailor-made, making gameplay more engaging, rewarding, and even educational. 

Whether it’s dynamic recommendations, customised rewards, or adaptive difficulty settings, AI is pushing gaming into a future where personalization is the new standard. Here’s how it’s happening. 

Smarter Game Recommendations for Every Player 

AI has redefined how players discover new games. Instead of scrolling endlessly through app stores or library menus, algorithms now curate recommendations based on previous gaming habits, playtime preferences, and even emotional responses detected via play patterns. 

For instance, if a player enjoys fast-paced shooters but only engages in short sessions, AI might suggest similar titles that match this style but are optimised for quick gameplay bursts. Likewise, narrative-driven gamers could be guided toward story-heavy RPGs or episodic adventures with branching dialogue. 

This doesn’t just benefit players; it also helps developers ensure their content reaches the right audience. Machine learning models analyse vast data sets to predict what games a user will enjoy, reducing churn and keeping players invested in the platform. 

Adaptive Difficulty Levels: Keeping the Fun Balanced 

One of the most significant shifts in modern gaming is the move towards adaptive difficulty systems. Rather than selecting “Easy,” “Medium,” or “Hard” at the start, players now find themselves in games that adjust difficulty dynamically based on their skill level and in-game decisions. 

This is particularly noticeable in genres like action-adventures and puzzle games. AI systems monitor player performance in real-time—measuring accuracy, reaction times, and failure rates—to fine-tune encounters on the fly. If a boss fight proves too challenging, the AI might slightly reduce enemy health or increase the frequency of health pickups. Conversely, skilled players may face tougher AI opponents and more complex puzzles to keep engagement high. 

Adaptive AI helps maintain a state of “flow,” where challenges feel just right—not so easy they’re boring, and not so hard they’re frustrating. This balance is crucial in keeping players immersed over long periods. 

Customised Rewards and In-Game Economies 

AI is also transforming how players earn rewards in games. Instead of offering static bonuses, many modern systems analyse play styles and motivations to provide tailored incentives. For example, a completionist who enjoys collecting rare items might receive quests centred around exploration, while a social gamer could be rewarded for participating in multiplayer events. 

This level of personalization extends to in-game economies as well. AI can adjust in-game marketplaces based on player demand, ensuring a vibrant ecosystem where supply and demand feel dynamic and responsive. 

In mobile gaming, personalised daily rewards or “streak bonuses” encourage players to return, increasing retention without overwhelming them with irrelevant offers. 

AI in Online Casinos: A New Era of Personalised Play 

Online casinos are one of the industries where AI’s impact is most evident. Platforms are using machine learning algorithms to personalise the user journey from start to finish. This includes suggesting games based on a player’s preferences, offering custom bonuses that align with their betting habits, and even predicting when a player might need assistance to avoid problematic play patterns. 

For users looking beyond traditional platforms, non-GamStop casinos are another excellent option. These sites often use AI to create more flexible and tailored experiences for international players who want fewer restrictions. Advanced AI-driven chatbots provide seamless customer support, while predictive analytics helps operators understand player trends and optimise promotions accordingly. 

The result? A smarter, safer, and more engaging gaming environment that appeals to both casual players and seasoned bettors alike. 

Emotional AI: Understanding Player Moods 

One of the most futuristic applications of AI in gaming is emotion recognition. Using facial recognition software, voice analysis, and biometric sensors, games can detect a player’s mood and adjust accordingly. 

Imagine a horror game that ramps up intensity only when it senses you’re relaxed, or a calming simulation that tones down challenges if it detects signs of stress. These systems create more empathetic experiences, turning games into responsive worlds that feel alive. 

AI and Accessibility: Gaming for Everyone 

AI isn’t just about making games more personal—it’s about making them more accessible too. Speech-to-text, predictive controls, and adaptive interfaces are helping players with disabilities enjoy games like never before. 

AI-driven tools can remap controls automatically for players with limited mobility or generate real-time subtitles for those with hearing impairments. By learning about a player’s specific needs, these systems remove barriers and open gaming to wider audiences. 

The Future of Personalised Gaming 

The future promises even more innovation as AI technologies evolve. We can expect hyper-personalised storylines, procedurally generated worlds that adapt to our decisions, and multi-player matchmaking systems that factor in personalities as well as skill levels. 

However, this personalization also raises questions about data privacy and ethical design. As developers gather more information to tailor experiences, maintaining transparency and protecting user data will be essential. 

Final Thoughts 

AI-powered gaming is changing the way we play, from personalised recommendations and adaptive challenges to tailored rewards and emotionally responsive worlds. For online casinos, AI adds another layer of sophistication, offering smarter tools and better user experiences—even on platforms like non-GamStop casinos, where flexibility is a priority. 

As artificial intelligence continues to evolve, so too will the ways we engage with games. For players seeking deeper immersion, more thoughtful design, and experiences that feel like they were made just for them, the future of gaming has never looked brighter.