Claire Horan
Claire specialises in taxation law.
Claire has over twelve years of experience advising on Federal and State tax disputes, including on transfer pricing, Part IVA, capital/revenue, CGT, R&D, GST, excise, royalties and PRRT issues. She has particular experience acting for clients in the mining/resources, financial services, infrastructure, technology and health sectors, advising on risk review, audit, objection, ADR and litigation processes. She has appeared for both taxpayers and the Commissioner in significant tax cases in the High Court of Australia and Federal Court of Australia, as well as in Administrative Appeals Tribunal and State Court proceedings, both led and unled.
Before coming to the Bar, Claire was a Senior Associate in the King & Wood Mallesons Taxation Group with a specialist tax litigation practice.
Claire has a Master of Laws specialising in taxation law, a Bachelor of Laws with First Class Honours and Bachelor of Arts, each from the University of Melbourne.
*Liability limited by a scheme approved under Professional Standards legislation
Areas of Practice
Cases
- Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672 (led with John de Wijn KC and Eugene Wheelahan KC, with Andrew Roe)
- Pitman v Commissioner of Taxation [2021] FCAFC 230 (led by Peter Hanks KC)
- Commissioner of Taxation v Apted [2021] FCAFC 45 (led by Eugene Wheelahan KC)
- Federal Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36 (led by David Bloom QC, Terry Murphy QC and Daniel McInerney)
- Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432 (led by John de Wijn QC and T Phillips)
- Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187 (led by John de Wijn QC and T Phillips)
- Watson (as trustee for the Murrindindi Bushfire Class Action Settlement Fund) v Commissioner of Taxation (2020) 277 FCR 253
- Apted and Commissioner of Taxation [2020] AATA 5139 (unled)
- BHP Billiton Limited v Commissioner of Taxation [2020] HCA 5 (led by David Bloom QC and Eugene Wheelahan QC)
QUALIFICATIONS
BA, LLB (Hons), LLM (Melbourne University)
Claire Horan
Profile
Claire specialises in taxation law.
Claire has over twelve years of experience advising on Federal and State tax disputes, including on transfer pricing, Part IVA, capital/revenue, CGT, R&D, GST, excise, royalties and PRRT issues. She has particular experience acting for clients in the mining/resources, financial services, infrastructure, technology and health sectors, advising on risk review, audit, objection, ADR and litigation processes. She has appeared for both taxpayers and the Commissioner in significant tax cases in the High Court of Australia and Federal Court of Australia, as well as in Administrative Appeals Tribunal and State Court proceedings, both led and unled.
Before coming to the Bar, Claire was a Senior Associate in the King & Wood Mallesons Taxation Group with a specialist tax litigation practice.
Claire has a Master of Laws specialising in taxation law, a Bachelor of Laws with First Class Honours and Bachelor of Arts, each from the University of Melbourne.
*Liability limited by a scheme approved under Professional Standards legislation
Areas of Practice
Cases
- Mylan Australia Holding Pty Ltd v Commissioner of Taxation [2023] FCA 672 (led with John de Wijn KC and Eugene Wheelahan KC, with Andrew Roe)
- Pitman v Commissioner of Taxation [2021] FCAFC 230 (led by Peter Hanks KC)
- Commissioner of Taxation v Apted [2021] FCAFC 45 (led by Eugene Wheelahan KC)
- Federal Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36 (led by David Bloom QC, Terry Murphy QC and Daniel McInerney)
- Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432 (led by John de Wijn QC and T Phillips)
- Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187 (led by John de Wijn QC and T Phillips)
- Watson (as trustee for the Murrindindi Bushfire Class Action Settlement Fund) v Commissioner of Taxation (2020) 277 FCR 253
- Apted and Commissioner of Taxation [2020] AATA 5139 (unled)
- BHP Billiton Limited v Commissioner of Taxation [2020] HCA 5 (led by David Bloom QC and Eugene Wheelahan QC)
Qualifications & Memberships
QUALIFICATIONS
BA, LLB (Hons), LLM (Melbourne University)