Setu studied at the Doon School, Millfield School, University College London, King’s College London and BPP. He was called to the Bar in 2004 and commenced his practice in 2005.
His special interests include the taxation of contractors and employees, corporation tax deductions, employee and remuneration trusts, CGT mitigation and inheritance tax planning (including deathbed planning), residence and domicile, SDLT mitigation (leases, sub-sales, partnerships, high rate threshold, multiple dwelling relief, incorporation, group relief and section 75A), high value residential property, the GAAR, DOTAS, APNs and Follower Notices.
He is especially interested in the interface between domestic laws and the laws of the European Union and the European Convention of Human Rights. He has real concerns as to the legality of (say) APNs or the restriction on deductions for interest paid by landlords.
He is the author of Individual Tax Residence published by Sweet & Maxwell, the only textbook devoted to the common law test in this area. He has also contributed chapters on the taxation of Trusts and estate to Whiteman on Income Tax. He is a member of the Stamp Taxes Practitioners Group.