Kelly Stricklin-Coutinho

Kelly has unique experience of financial services across a range of dispute resolution disciplines:

• Advising the Financial Services Ombudsman in respect of a number of disputes, including judicial review and other matters
• The Foskett Panel - Kelly is instructed as a legal advisor to the Foskett Panel, chaired by Sir David Foskett, which is re-assessing direct and consequential losses suffered by victims of the fraud at HBOS Reading, in line with the recommendations in the Cranston Review led by Sir Ross Cranston.
• Future Finance Ltd v Channel Islands Financial Ombudsman: Advising Jersey law firm Baker and Partners in the successful defence of the first judicial review application brought against the Channel Islands Financial Ombudsman Service
• Mediating a significant financial services dispute in respect of facts widely reported in financial and national press.
• Advising on liability and process design of a compensation scheme.

Kelly has also acted for in tax disputes relating to financial services:

• As co-mediator with HMRC in relation to the VAT treatment of financial services products
• For financial advisers in respect of their actions relating to pension funds, with an international law aspect

Kelly advises on a range of commercial disputes, including acting in international arbitrations.

Cases of note:

• Led by Edwin Glasgow OBE KC, she was junior counsel to the Civil Mediation Council, CEDR and Ciarb who successfully intervened in the groundbreaking Churchill v Merthyr Tydfil [2023] EWCA Civ 1416. The Court of Appeal sat in a special constitution of the Lady Chief Justice, the Master of the Rolls and the Deputy Head of Civil Justice, and this case led to the changes to the Civil Procedure Rules which introduced the requirement to consider ADR to the overriding objective, and related costs sanctions.
• Advising on the setting up of an ad hoc compensation scheme for a public body, as an alternative method of dispute resolution than litigation
• ICSID Arbitration - Acting in arbitral proceedings on behalf of the Claimants in ICSID international arbitration proceedings relating to renewable energy, led by Christopher Staker.
• Utility Company v Energy Providers - Instructed on behalf of the potential claimant in relation to a contract dispute with energy providers relating to commercial premises.
• Advice to Waste Provider - Instructed by Waste Provider to advise in relation to the impact on contractual arrangements of possible changes to tax law.

Kelly has particular experience of advising in areas where there is an overlap between commercial law and her other areas of expertise. She has experience of advising on prospects for the purpose of accounting provisions and of advising on merits for the purposes of insurance or litigation funding.

“Kelly always goes the extra mile and is excellent at EU and international tax issues.” Chambers and Partners, 2025

“An excellent junior for tax, EU and state aid cases.” Chambers and Partners, 2020

Kelly has a wealth experience of tax litigation in all levels of English court, the Tax Tribunals, the CJEU, in infraction proceedings before the European Commission, as well as regulatory proceedings before the Taxation Disciplinary Board. She acts for taxpayers, central and local government and regulators. She has also co-mediated tax disputes with HMRC.

Kelly’s recent matters include:

• A number of landfill tax disputes covering a broad range of materials deposited
• Advising financial advisers as to the tax treatment of pension funds
• VAT treatment of tobacco products
• Advising a trade union in respect of a pay offer made in negotiations
• Advising on the interaction of inheritance tax and other taxes with proposed high value novel agricultural projects
• Advice in relation to the VAT treatment of a contracting model for proposed provision of local authority services
• Tax treatment of compensation payments and interest
• Corporate tax loss relief

Kelly has experience acting in corporation tax, VAT, landfill tax, aggregates levy, customs law and anti-dumping duty, pensions tax, income tax (including IR35), capitals gains tax and the tax treatment of interest. She also acts in judicial review in tax matters.

In her previous work in the City, Kelly specialised in group litigation orders in corporation tax disputes in relation to the compatibility of aspects of corporation tax law and EU law, relating to loss relief, dividend tax, CFC rules and thin capitalisation rules and settlements.

She also acts in professional negligence matters, and regulatory cases before the Chartered Institute of Taxation’s Taxation Disciplinary Board, where she has prosecuted a number of cases in respect of dishonesty, AML breaches, failure to disclose a criminal conviction and professional behaviour.

Kelly has published extensively in tax, with articles appearing in Tax Journal, International Tax Review, Tax Adviser, the British Tax Review. She is a contributor to The Law of Net Zero in the chapter on tax and subsidies.

She is ranked in the Legal 500, Chambers and Partners and International Tax Review Controversy Leaders Guide.

Cases of note:

• Landfill tax dispute listed for November 2025
• VolkerWessels and others v HMRC [2020] UKFTT 476 (TC), [2022] UKUT 00078 (TCC) - Instructed on behalf of the taxpayer companies, led by Nicola Shaw KC, in respect of claims for group and consortium relief of losses of a UK branch, to be surrendered to a UK subsidiary, where the UK branch is a permanent establishment of a Dutch company.
• NHS Trust v HMRC - Instructed by the NHS Trust in relation to the application of IR35.
• Customs: Manufacturer v HMRC - Instructed by the taxpayer in relation to a dispute as to the applicable customs tariff in relation to their product, and in relation to potential penalties to be applied in dispute with HMRC.
• R (Claimants) v GAAR Advisory Panel - Instructed on behalf of the Claimants, led by James Ramsden KC, in relation to prospective judicial review proceedings against the GAAR Advisory Panel
• British Medical Association - Pensions taxation - Instructed by Bindmans LLP on behalf of the BMA in relation to the interaction between the annual allowance, the tapered annual allowance and statutory public sector defined benefit schemes like the NHS Pension Scheme. Instructed by Wace Morgan LLP on behalf of the BMA in relation to the Armed Forces Pension Scheme.

"Experienced, knowledgeable and thorough junior with a niche in state aid."  The Legal 500, 2021

Kelly acts for both public bodies and for bidders in procurement claims.  She has advised on procurement in a number of areas, including legal aid, NHS procurement, transport, adult education and regeneration projects, as well as issues such as compliance with the in-house exemption.

Cases of note:

• Amey Highways Ltd v West Sussex County Council [2019] EWHC 1291 (TCC) - Acting, led by Parishil Patel KC, for the Claimant in respect of the principles applicable to an abandoned procurement.
• Advising a local authority on the interaction of State aid and public procurement in the context of potential challenges in relation to a substantial regeneration project
• Smith Learing and others v The Legal Aid Agency  -  Acting for the Claimants in proceedings against the Legal Aid Agency.
• Grenfell Tower Inquiry – Kelly was junior counsel to the Inquiry, with a focus on public procurement

"Experienced, knowledgeable and thorough junior with a niche in state aid."  The Legal 500, 2021

Kelly has particular expertise in state aid and subsidy law, including in relation to tax, procurement, sports law and renewable energy. She has acted in matters before the UK courts and the Competition Tribunals.

Cases of note:

• Advising a leading sporting/dance body in relation to competition law breaches alleged against them, and the application of Case C-124/21 P International Skating Union v Commission
• Advising a lighting company in relation to allegations of anti-competitive practices in relation to an investigation by the CMA
• R (Tempus Energy) v BEIS and ors - Acting for a group of alleged aid beneficiaries, led by Fenella Morris KC, in the High Court in R (Tempus Energy) v BEIS and ors, concerning a state aid challenge brought to the UK's interim measures for its capacity market auction.
• R (Claimant) v BEIS - Acting for BEIS in judicial review proceedings relating to a competition for renewable energy, in which allegations of prohibited State aid, procurement breaches and public law grounds were raised.
• R (Sky Blues and ors) v Coventry City Council [2018] EWCA Civ 2252 - Acting for the alleged aid beneficiary, Wasps, led by Fenella Morris KC, in the High Court, Court of Appeal and Supreme Court on a judicial review concerning purported State aid to the Ricoh Arena
• State aid relating to a sporting venue - Acting as sole counsel, assisting a local authority in respect of an audit concerning a sporting venue which holds international tournaments and a potential £15 million State aid liability
• Advising in relation to state aid and subsidies granted by local authorities and LEPs - Advising in respect of the compatibility with State aid and subsidy law of grants of funds to entities in respect of regeneration projects, broadband, regional infrastructure, aid for SMEs, agriculture, culture and heritage conservation, sporting and multifunctional infrastructures, R&D, local infrastructure and training aid
• Acting (led by a team at Blackstone Chambers) for Ofgem in the first appeal to be brought under section 11 of the Electricity Act 1989, brought by British Gas against Ofgem’s RIIO-ED1 price control decision for the electricity distribution sector.

Kelly is the Chair of the Civil Mediation Council. The CMC is a charity that promotes the resolution of conflicts by encouraging the use of mediation. It is a membership organisation with over 1000 members, and it holds a register of qualified mediators who comply with its standards and practice requirements. The CMC is the recognised authority in England and Wales for all matters related to civil, commercial, workplace and other non-family cases. The CMC’s previous Chairs have been Sir Brian Neill, Lord Slynn of Hadley, Sir Henry Brooke, Sir Alan Ward, Sir David Foskett and Rebecca Clark.

Kelly is a CEDR Accredited mediator. She has been appointed to the Sport Resolutions' Panel of Arbitrators and Mediators respectively for the term 2024 to 2027. She is a member of CEDR’s Panel of mediators, and a member of CEDR’s Faculty of Trainers, where she coaches and assesses candidates for qualification. Kelly is also a Level 4 Specialist Panel member of IAMC Hyderabad.

Kelly mediates in all of her areas of practice. Recent matters include:

• Sports dispute between a team and a National Governing Body (NGB)
• Company and Shareholder disputes,
• Education disputes,
• Estate disputes,
• a widely reported dispute between a regulator and a number of individuals,
• Financial services tax dispute co-mediated with HMRC,
• Environmental tax dispute co-mediated with HMRC.

In addition to her mediation and arbitration practice, Kelly acts as counsel in cases relating to mediation and other forms of dispute resolution:

• Led by Edwin Glasgow OBE KC, she was junior counsel to the Civil Mediation Council, CEDR and Ciarb who successfully intervened in Churchill v Merthyr Tydfil [2023] EWCA Civ 1416.
• Advising on the setting up of an ad hoc compensation scheme for a public body, as an alternative method of dispute resolution than litigation

Kelly also accepts instructions to act as an advocate in mediation, having done so in disputes including those with public bodies, and tax disputes.

Kelly speaks regularly at conferences and events on mediation.

She has recently discussed mediation on podcasts, such as The Art of Mediation with Richard Harwood KC and Clarissa Levi on mediating Art disputes, Mediating Construction and Commercial Disputes with Amrik Kandola, Mediation Matters with Adam Gersch, and the Young Mediators Group.

She has recently spoken at the CMC’s Annual Conference, the Westminster Legal Policy Forum, and a number of events at London International Disputes Week. LIDW events this year included:

• The call for a London Dispute Resolution Committee – how can mediators, arbitrators and litigators work together? with the LCIA (Marie Sparkes) and CEDR (Graham Massie), Grace Cheng (39 Essex) and Joe Tirado; and
• Improving Settlement in International Mediation, with CEDR (Andy Rogers, Wolf von Kumberg), IMI Co-Chair Tat Lim, Sarah Ellington (Watson Farley Williams) and Mr Justice Waksman.