Nikhil was born in “Bombay” (now Mumbai), both his parents were Surgeons, although his father decided on a small career change in his mid-forties by becoming a Tax Lawyer and an expert on Foreign Exchange Control Law in India. After being called to the Bar at Lincoln’s Inn and completing Chancery and tax pupillages, Nikhil went back to Mumbai and enrolled as an Indian Tax Advocate.
On returning to the UK he joined the (then) Inland Revenue Solicitor’s Office in Somerset House, then joined Linklaters, where he was requalified as a solicitor. In 2001, Nikhil became one of the first tax solicitor-advocates. He joined Cleary Gottlieb Steen & Hamilton LLP as the firm’s first UK Tax Partner in 2002. He was readmitted as a Barrister in 2009 and joined Chambers in 2010. Nikhil is a Trustee and Council Member of the Chartered Institute of Taxation. He is married to Sneha and has two married sons, Saahil to Caroline, Akshay to Jacki and two grandchildren Uma and Vikram.
1) Which place, or city or country do you most feel at home in?
London, which has been the capital city in which I have spent most of my life. I am also attached to Bombay, my birthplace. But the key to my love for London is that, whenever I go abroad, I find it reassuring to have a return ticket.
2) What are your proudest achievements?
Without doubt, my family consisting of my wife, my two sons and their wives, and our two grandchildren. We now watch with love and pride how the younger generations develop.
3) What inspires you?
Helping people and solving problems. I am also not too old or proud to learn from others and to be inspired by them, no matter if they are younger or older.
4) What has been biggest obstacle in your career?
My inability to do more than I have. The day does not have enough hours and I don’t have enough stamina.
5) Who has been the biggest influence on your career to date?
No single person. I have been fortunate to have a handful of mentors, starting with my uncle, Sanat P Mehta, who was one of India’s two leading tax advocates, along with Nani Palkhivala. My father switched from medicine to law at 45 and I was very lucky to have worked with both of them early in my career.
6) What is the best aspect about your current role?
Independence as a sole practitioner: I share chambers with others, but my practice is my own.
7) And the worst?
Dealing with situations where tax authorities (in my case those in the UK and in India), act in a manner inconsistent with good administration. Fishing expeditions are becoming too common and can involve an abuse of information powers.
8) What are your long term goals?
I am now 68, so the long term is perhaps shorter than many. But I love my work so I want to keep going and perhaps also to get involved in other business activities which mean I never operate in a box. Of course I would also like to do things pro bono to help others.
9) If you were Prime Minister, what one aspect would you change?
The complexity of tax legislation and the extent of the powers given to the tax administration. The volume of legislation is out of control, and the hardening attitude of HMRC towards taxpayers without discriminating between aggressive avoiders and others is increasingly worrying. The pendulum has swung too far in the direction of the authorities regarding their powers.
10) If you were marooned on a desert island, which historical figure would you like to spend your time with and why.
Group Captain Leonard Cheshire. His wartime achievements earned him a VC and he was one of two official observers from the UK on board one of the US planes that bombed Nagasaki. How he turned from that into a great humanitarian championing the disabled is the stuff of legend. He even persuaded Nehru to give him land in India for a charitable home.
