View source for Paul Baxendale-Walker

{{Short description|British lawyer, publisher and TV host}}
{{about|British media personality, author and former lawyer|the American writer & comedian|Paul Chaplin}}
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{{EngvarB|date=August 2014}}
{{Use dmy dates|date=August 2014}}
{{Multiple issues|
{{BLP sources|date=October 2016}}
{{update|date=June 2024}}
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{{Infobox presenter
| name             = Paul Baxendale-Walker 
| image            = Picture of Paul Baxendale Walker.jpg
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| caption          = Paul Baxendale-Walker
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| birth_date       = <!-- {{Birth date and age|1993|2|24|df=yes}} -->
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| death_date       = <!-- {{Death date and age|1993|2|24|df=yes}} -->
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| alma_mater       = Hertford College, Oxford
| show             = Red Zone
| station          = EMTV
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| country          = United Kingdom
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| awards           =  
| website          = {{Official website|https://www.paulchaplin.life}}
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}}
'''Paul Baxendale-Walker''', also known under the stage name '''Paul Chaplin''',<ref name="Loaded snapped" /> is a British businessman who worked as a [[solicitor]] until being struck off in 2007.<ref>{{cite news |title=Rangers tax avoidance expert faces bankruptcy |url=https://www.heraldscotland.com/news/16165652.rangers-ebt-scheme-mastermind-paul-baxendale-walker-faces-bankruptcy/ |access-date=17 February 2024 |work=The Herald |date=18 April 2018 |language=en}}</ref><ref>{{cite web |title=Struck-off solicitor sentenced for impersonating HMRC officer |url=https://www.solicitorsjournal.com/sjarticle/struck-off%20solicitor%20sentenced%20for%20impersonating%20hmrc%20officer |website=www.solicitorsjournal.com |access-date=17 February 2024 |date=20 April 2016}}</ref> He has since worked as a talk show host and pornographic film producer, director, and actor. He is, together with Andrew Thornhill [[Queen's Counsel|QC]], the author of ''The Law and Taxation of Remuneration Trusts''<ref>{{cite book|title=The Law and Taxation of Remuneration Trusts: Andrew Thornhill, Paul Baxendale-Walker: 9781870070935: Amazon.com: Books |date=30 October 1997 |isbn=1870070933 |last1=Thornhill |first1=Andrew Robert |last2=Baxendale-Walker |first2=Paul |publisher=Key Haven }}</ref> (Key Haven, 1997) and also the ''Purpose Trusts''<ref>{{cite book|title=Purpose Trusts: Second Edition: Paul Baxendale-Walker: 9781845924843: Amazon.com: Books |date=1 September 2009 |isbn=978-1845924843 |last1=Baxendale-Walker |first1=Paul |publisher=Bloomsbury Publishing Plc }}</ref> (1999, 2009 [2nd ed.]).

==Early life and education==
Paul Baxendale-Walker was born of Anglo-Brazilian parents, but he was orphaned and grew up in Children's Homes. He read for a degree in law at [[Hertford College, Oxford]] and subsequently qualified as a [[barrister]] and solicitor.

==Career==
Walker worked in [[taxation law]] at the Bar in [[Lincoln's Inn]] and then in various City law firms and [[Arthur Andersen]], before establishing his "Baxendale Walker" practice in [[Mayfair]] in 1994.

In 1994, Baxendale-Walker advised the [[trustee]]s on the taking of loans from a pension fund established for the benefit of employees. Unknown to him, the borrowers were [[fraudster]]s, and £2,135,000 went missing. In subsequent [[civil proceeding]]s, Mr. Justice Etherton dismissed the claim that Baxendale-Walker had given [[dishonesty|dishonest assistance in a breach of trust]] but held him liable for knowing receipt of the fees which he had received, saying that completing the transaction was "a gross error of professional judgment".<ref>{{cite web |url=http://www.sfo.gov.uk/news/prout/pr_424.asp?id=424 |title=Dispersal of Funds |website=www.sfo.gov.uk |archive-url=https://web.archive.org/web/20110721093959/http://www.sfo.gov.uk/news/prout/pr_424.asp?id=424 |archive-date=21 July 2011}}</ref><ref>[http://www.allbusiness.com/legal/legal-services-lawyers-barristers-solicitors/7985609-1.html ] {{dead link|date=January 2025|fix-attempted=yes}}</ref> In the course of the civil trial, it came to light that he had given a reference for a non-existent persona of the fraudsters, a move that the judge said showed "breathtaking lack of professional judgement". As a consequence, in 2005, the Solicitors Disciplinary Tribunal suspended him as a solicitor for three years. The Court of Appeal upheld the decision in 2007.<ref>{{cite web| url=http://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2007/233.html&query=baxendale-walker&method=boolean| title=Baxendale-Walker v The Law Society [2007&#93; EWCA Civ 233 (15 March 2007)|publisher=Bailii.org|accessdate=24 July 2013}}</ref><ref>{{cite web|url=http://www.burtonmail.co.uk/burtonmail-news/displayarticle.asp?id=71060|title=Burton News &#124; Burton on Trent News Headlines &#124; Latest Burton Upon Trent Sports, Jobs & Business News|publisher=Burtonmail.co.uk|accessdate=24 July 2013}}{{Dead link|date=August 2018 |bot=InternetArchiveBot |fix-attempted=yes }}</ref>

Baxendale-Walker was struck off the roll of solicitors by the Solicitors' Disciplinary Tribunal on 11 January 2007, on the grounds that he had a [[conflict of interest]] in advising his clients on his own tax schemes.<ref>[http://www.sra.org.uk/documents/consumers/SDT/jan07/baxendale_-_walker-auden-9124-04.pdf]{{dead link|date=July 2013}}</ref> He subsequently claimed that the [[Law Society]] and others had conspired to put him out of business. On 18 April 2011, his claim was struck out by the High Court on the basis that it had no real prospect of success, and on the grounds that the defendants were immune from civil suit and/or protected by privilege, regardless of whether they had committed any wrong.<ref>{{cite web|url=http://www.bailii.org/ew/cases/EWHC/QB/2011/998.html| title=Baxendale- Walker v Middleton & Ors [2011&#93; EWHC 998 (QB) (18 April 2011)|publisher=Bailii.org|accessdate=24 July 2013}}</ref> He sued the Law Society in California Federal Court for millions of dollars, arising out of what he claims to have been unlawful interference by the Law Society in his US legal business, but the case was dismissed with prejudice, an action that was upheld on appeal in 2015.<ref>{{cite web|title=D.C. No. 2:12-cv-03861-JGB-MAN|url=http://cdn.ca9.uscourts.gov/datastore/memoranda/2015/03/27/13-55945.pdf|publisher=uscourts.gov|accessdate=19 March 2016}}</ref> Linked proceedings were issued in the Virginia Eastern District Court in February 2016, relating to the evidence relied on in the California case.<ref>{{Cite web|url=https://dockets.justia.com/docket/virginia/vaedce/1:2016cv00211/339471|title=Justia - Mireskandari et al v. Lees et al|last=|first=|date=|website=|publisher=|access-date=}}</ref>

He was the author of the [[Employee Benefit Trust]] (EBT) tax strategy implemented by [[Rangers F.C.|Rangers football club]] which was, in April 2011, challenged by HMRC in a first tier tax tribunal.<ref>{{cite web|url=http://scotlandonsunday.scotsman.com/sport/The-unravelling-of-Rangers.6753156.jp?articlepage=2|title=The unravelling of Rangers – Sport – The Scotsman| publisher=Scotlandonsunday.scotsman.com|date=16 April 2011|accessdate=24 July 2013}}</ref> In November 2012, on a split decision, the Tribunal upheld the legality and tax effectiveness of the EBT strategy.<ref>{{cite web|url=https://www.bbc.co.uk/news/uk-scotland-glasgow-west-20414804|title=BBC News – Former Rangers Football Club wins Big Tax Case appeal|publisher=Bbc.co.uk|date=20 November 2012|accessdate=24 July 2013}}</ref> HMRC appealed twice, first to the Upper Tribunal (Tax and Chancery Division) which upheld the finding,<ref>{{cite web|title=<nowiki>[2014]</nowiki> UKUT 0292(TCC)|url=https://www.judiciary.gov.uk/wp-content/uploads/2014/07/hmrc-v-murray-group-holdings-ltd-v-others.pdf|publisher=judiciary.gov.uk}}</ref> and then to the Scottish Court of Session which sided with HMRC, declaring that it was "obvious" that "payments to the various trusts and the application of the monies so paid amounted to a mere redirection of earnings which did not remove the liability of employees to income tax".<ref>{{cite web|title=<nowiki>[2015]</nowiki> CSIH 77|url=http://www.scotcourts.gov.uk/search-judgments/judgment?id=8213f5a6-8980-69d2-b500-ff0000d74aa7|publisher=scotcourts.gov.uk|accessdate=19 March 2016}}</ref> Rangers entered administration on 14 February 2012, and went into liquidation on 31 October 2012. The liquidators of Rangers have been{{update-inline|date=June 2024}} granted leave to appeal the decision of the Court of Session to the UK Supreme Court. Lord Carloway, one of the Court of Sessions judges who ruled on the case, said: "The Court is of the view that there is an arguable point in law of public interest which should allow the appeal to the UK Supreme Court to proceed."<ref>{{Cite news|url=https://www.bbc.co.uk/news/uk-scotland-glasgow-west-35753304|title=BBC - BDO allowed to appeal Rangers tax case to Supreme Court|last=|first=|work=BBC News|date=8 March 2016|publisher=|access-date=}}</ref>

The High Court proceedings against the Law Society led to allegations of fraud and forgery against Baxendale-Walker. On Friday 15 April 2016 Baxendale-Walker pleaded guilty to one count of forgery. Five other counts of fraud will [[lie on file|remain on file]]. He was fined £15,015 and ordered to pay £210,000 prosecution costs. Judge Moss said “Your intention in writing the letter was to lead the recipient to tell you things he would otherwise not have done. You determined by trick and underhand means to pursue an individual who was correctly employed by the SRA (Solicitors Regulatory Authority). Such people are entitled to be protected from the harassment you subjected them to.” The prosecution accepted that Mr Baxendale-Walker's motive in sending the letter was to obtain information about legal proceedings concerning him, and that there was no financial gain intended.

==Media==
He was the host of the TV discussion show Red Zone, which features political and media celebrities discussing randomly chosen subjects from "Devil Cards", without the usual time constraints of topical discussion shows. Red Zone debuted on [[Controversial TV|EMTV]] (Sky channel 200) on 4 March 2009. His guests have included [[Boy George]], [[Neil Hamilton (politician)|Neil and Christine Hamilton]], [[Richard Digance]], [[Robin Bextor]], [[Vicki Michelle]], [[Carole Malone]], [[Aisleyne Horgan-Wallace]], [[Garry Bushell]], [[Lawrie McMenemy]], [[Derek Laud]], [[Ray Santilli]], and others.

From 2005 to 2012, he owned the adult film company Bluebird Productions, and he has produced, directed and acted in a number of [[adult films]].<ref>{{Cite news|url=https://www.pressgazette.co.uk/loaded-mag-sold-to-adult-film-company/|title=Loaded mag sold to adult film company|newspaper=Press Gazette |last1=Gazette |first1=Press }}</ref> He sold Bluebird in 2012, making an estimated US$20 million.

On 26 November 2012, [[Loaded TV]] launched with an 8-hour programming schedule on [[Controversial TV]]. Loaded TV provides general entertainment programmes, aimed at both young male and female audiences and a wider audience.

==Publishing==
In May 2012, he purchased ''[[Loaded (magazine)|Loaded]]'' and ''[[SuperBike (magazine)|SuperBike]]'' magazines,<ref name="Loaded snapped">{{cite web|url=https://www.theguardian.com/media/2012/apr/29/loaded-magazine-men-baxendale-walker|title=Loaded magazine snapped up by multimillionaire 'porn star'|work=Guardian.co.uk|date=29 April 2012|accessdate=29 July 2013}}</ref> and, in September 2012, he purchased the [[Paul Raymond Publications]] stable of magazines, including ''[[Mayfair (magazine)|Mayfair]]'', ''[[Men Only]]'' and ''[[Club International]]''. Walker purchased ''Loaded'' on behalf of Blue Media Publishing Group,<ref name="Loaded snapped"/> however Blue Publishing entered [[Administration (law)|administration]] a year later.<ref name="PressG2">{{cite news | last = Turvill | first = William | title = Loaded magazine publisher goes into administration | url = http://www.pressgazette.co.uk/loaded-magazine-publisher-goes-administration | accessdate = 9 August 2013 | newspaper = Press Gazette | date = 18 June 2013 }}</ref>

Baxendale-Walker writes a monthly Agony column for Loaded magazine. He also writes a monthly editorial and shoots a special photoset for ''Mayfair'' magazine. He also ran a short lived, weekly spin-off magazine from ''Loaded'' called ''[[Loaded (magazine)#ZIP Magazine|Zip Magazine]]''.

==Published books==
*''The Law and Taxation of Remuneration Trusts'' (Key Haven, 1997, {{ISBN|1-870070-93-3}})
*''Purpose Trusts'' ([[LexisNexis Butterworths|Butterworths]], 1999); 2nd edition (Tottel Publishing; 2009, {{ISBN|1-84592-484-3}})

==References==
{{Reflist|3}}

==External links==
*{{IMDb name|4213666|Paul Chaplin}}
*{{Twitter}}
*{{iafd name|id=paulchaplin|gender=male|name=Paul Chaplin}} as a performer
*{{iafd name|id=paulchaplin_dir|gender=director|name=Paul Chaplin}} as a director
*{{afdb name|id=58814|gender=male|name=Paul Chaplin}}
*{{Facebook|paul.chaplin.52|name=Paul Chaplin}}

{{Authority control}}

{{DEFAULTSORT:Baxendale-Walker, Paul}}
[[Category:Alumni of Hertford College, Oxford]]
[[Category:English film producers]]
[[Category:English television producers]]
[[Category:English solicitors]]
[[Category:English male writers]]
[[Category:Living people]]
[[Category:Year of birth missing (living people)]]
[[Category:Place of birth missing (living people)]]
[[Category:English pornographic film directors]]
[[Category:British pornographic film producers]]
[[Category:English male pornographic film actors]]