Shanzé Shah

Barrister, Old Square Tax Chambers

Shanzé is developing a busy and broad-ranging practice across all areas of tax law. She advises on both contentious and non-contentious matters, with particular experience in Inheritance Tax, Capital Gains Tax, Income Tax, VAT, SDLT, domicile and residence, the taxation of charities and trusts, and private client matters including wills.

In 2025, Shanzé completed a secondment in the private wealth and tax team of a leading private client law firm, where she gained valuable experience advising high-net-worth individuals, trustees, and charitable bodies. Prior to specialising in tax, she worked at the Government Legal Department and gained legal experience across multiple jurisdictions, including China, India, Canada, and Greece.

Shanzé is a member of the Attorney General’s Junior Junior Panel and has experience successfully appearing in court unled. She is regularly instructed in advisory work and litigation across a wide range of tax disputes and planning matters, and she accepts instructions in all areas of tax law. She is also qualified to accept instructions directly from the public.

Alongside her practice, Shanzé is an Associate Lecturer at Goldsmiths, University of London, where she teaches Media and Ethics Law. She is a co-author of the forthcoming edition of Taxation of Charities & Nonprofit Organisations, written with James Kessler KC and Etienne Wong. She was also recently recognised as Pro Bono Champion for her consistent volunteering in the CLIPS scheme.

Shanzé is a member of both the Revenue Bar Association and the Chancery Bar Association

Contributed to

4

Overpaid tax—interest and damages

Practice Notes

This Practice Note is about the right to interest on repayments of overpaid tax, whether under a statutory regime, the common law of restitution, or EU law (including retained EU law). It covers direct taxes and VAT. This Practice Note also discusses the corporation tax charge on restitution interest, and historic EU law rights to damages in respect of tax overpaid before 31 December 2020. This Practice Note was produced in partnership with Etienne Wong and Shanzé Shah of Old Square Tax Chambers.

Tax

Overpaid tax—restitution

Practice Notes

This Practice Note is about the rights of a person who has overpaid tax to recover that amount under the common law of restitution. It covers Woolwich claims and mistake-based claims, and the related rules on limitation periods. It also covers the particular issues that arise on the application of the law of restitution to overpaid VAT. This Practice Note was produced in partnership with Etienne Wong and Shanzé Shah of Old Square Tax Chambers.

Tax

Overpaid tax—the statutory regimes

Practice Notes

This Practice Note is about the statutory provisions regulating the recovery of overpaid tax. In the case of direct taxes, it covers overpayment relief. In the case of VAT, it covers the rules applying to a taxable person who has either paid too much output tax or recovered too little input tax. This Practice Note was produced in partnership with Etienne Wong and Shanzé Shah of Old Square Tax Chambers.

Tax

VAT bad debt relief

Practice Notes

This Practice Note outlines how a taxable person who has accounted for and paid VAT on a supply, but who is not paid the price for that supply, may claim a refund of the whole or part of the VAT that they have paid. This Practice Note is produced in partnership with Shanzé Shah of Old Square Tax Chambers (and was previously produced in partnership with Etienne Wong of Old Sqaure Tax Chambers).

Tax