Set Profile > Temple Tax Chambers > London, England
Temple Tax Chambers Offices
Temple Tax Chambers
3 TEMPLE GARDENS, 1ST FLOOR
Temple Tax Chambers > The Legal 500 Rankings
Members of Temple Tax Chambers are all 'easy to instruct and to consult with' and demonstrate expertise in all areas of direct and indirect commercial taxation, according to instructing solicitors. In addition to strong advisory work, members are involved in a number of high-profile matters for taxpayers. Jonathan Schwarz appeared in Fowler v HMRC, a case revolving around the interpretation of tax treaties that concern the UK taxation of South African divers working in the UK sector of the North Sea. Lyndsey Frawley was instructed in BT PLC v HMRC, which regards a refund for overpaid VAT as a result of the UK's failure to implement an EU compliant bad relief regime between 1978 and 1989. Also of note, David Southern QC specialises in tax litigation, corporate finance, judicial review, and has substantial experience in cases involving overseas jurisdictions.
‘Covering all tax bases’, Temple Tax Chambers has a ‘versatile’ stable of counsel. ‘Faultless’ senior clerk Claire James ‘smoothly’ runs the ‘friendly, extremely helpful, and responsive’ clerks’ room. Lucy Campbell is the deputy senior clerk, while Cindy Green and Kaylin O’Rourke are the junior clerks. In December 2018, Julian Hickey moved over to 9 Stone Buildings, while in January 2019, John Baldry moved to O'Melveny, and Rebecca Murray departed for Devereux. Offices in: London
Temple Tax Chambers > Firm Profile
Temple Tax is a leading specialist tax set, with members of Chambers between them covering all forms of taxation, both UK and international, corporate and private, direct and indirect. Chambers has a significant tax advisory and planning expertise, especially in the corporate sector, but also does a large amount of tax litigation.
The set: Temple Tax has been in existence at its current Temple Gardens address in London since about 1930. Members have always specialised in tax, making it possibly the longest established tax set at the Bar. Now Temple Tax is one of the leaders at the Revenue Bar set apart by its accessible and client-orientated approach. Chambersâ ethos is to seek to combine the highest standards of expertise and technical excellence, with a commercial approach and genuine accessibility. With the assistance of Temple Taxâs team of excellent clerks, members work closely with professional clients to provide a dynamic service that fits their commercial requirements.
As well as being fulltime practitioners, members of Chambers also lecture widely, publish regularly (see below) and are active in many professional organisations.
Types of work undertaken: Corporate/business tax: advisory and planning issues for large corporates and groups including transaction and IPO work, MBOs and corporate rescues, and for owner-managed businesses/SMEs including reconstruction and transactions in securities issues, employment-related securities issues and planning work with LLPs and partnerships, including structuring for hedge fund managers/venture capitalists.
SDLT: planning and transactional work undertaken as well as SDLT/stamp duty advice in relation to reorganisations.
Personal tax and private client: expertise ranges from IHT planning and onshore and offshore trust issues, to offshore income tax/CGT/IHT issues including transfers of assets abroad, advising non-domiciled individuals, business property relief, entrepreneursâ relief and judicial review against APNs.
International tax: international advice includes permanent establishment issues, double tax relief, the effect of EU law on UK legislation, international employments, supply chain structuring, internationally mobile executives.
VAT etc: expertise in VAT and customs and excise duties matters, VAT expertise covers land and buildings, charities, partial exemption, financial services, grouping, fraud/investigations, single/multiple supplies and three-year capping. Customs and excise duties matters include classification, licensing, preferences, quotas, reliefs, warehousing, duty suspended movements and seizures. Professional negligence expertise includes measure of loss in tax-related negligence claims and technical advice in general, and pensions, PAYE and NIC.
Chambers has developed a real tax litigation presence at all levels and has featured in many recent significant cases. Supreme Court: Hancock v HMRC; Forde McHugh v HMRC. Court of Appeal: Fowler v HMRC; Brain Disorders Research Ltd v HMRC ; Massey & Hilden Park LLP v HMRC; de Silva v HMRC; Stolkin v HMRC. Admin Court: Rowe v HMRC; R v HMRC (aoa Dr Walapu); Cockayne v HMRC. High Court: HMRC and Mr Ryan Gardiner(1) Mrs Anne Gardiner(2) Mr Michael Gardiner(3). Upper Tribunal: Beadle v HMRC; HMRC v William and Hazel Ritchie; Atherton v HMRC; Henderson Investment Funds Ltd v HMRC; Graphic Controls v HMRC; Mabbutt v HMRC; Farnborough v HMRC. First-tier Tribunal: Inverclyde & Clackmannanshire v HMRC; Beigebell v HMRC; Newmafruit Farms Ltd v HMRC; Albatel v HMRC; Hull City AFC (Tigers) Ltd v HMRC; Ron Dennis v HMRC; Glais House Care Ltd v HMRC; Goldhill Associates v HMRC; Smallman v HMRC; Ballards of Finchley Plc v HMRC; Benton & Ors v HMRC; Richard Baldwin Motorhomes v HMRC; Taylors Services Centres Ltd v HMRC; Hegarty v HMRC; Phoenix Foods Limited and HMRC; John Hicks v HMRC; Jack Kellet v HMRC; John Hardy v HMRC; DPSL v HMRC; Global Foods v HMRC; Copthorn Holdings Ltd v HMRC; L.I.F.E Services v HMRC; British Telecommunications PLC v HMRC; Associated British Ports (ABP) v HMRC; The Executors of Marjorie Ross (Deceased) v HMRC. Taylor Service Centres Limited v HMRC; (1) Jones Ruthin (Civil Engineering) Co Ltd (2) Britannia Hotels Ltd & Others v HMRC.
Publications: Bramwell on Taxation of Companies and Company Reconstructions; Whiteman and Sherry on Income Tax and Whiteman and Sherry on Capital Gains Tax; Schwarz on Tax Treaties, Annotated UK Double Tax Treaties (2nd edition), Booth and Schwarz: Residence, Domicile and UK Taxation 15th edition, and Transfer Pricing and Business Restructurings: Streamlining all the way. Philip Ridgway is co-author of Bloomsbury Professionalâs Tax Indemnities and Warranties. David Southern has written Taxation of Loan Relationships and Derivative Contracts and is contributor to Gore-Browne on Companies and Law Society Company Law Handbook. David Pett co-author ‘Employee Share Schemes’; Keith Gordon & Ximena Montes Manzano co-author Tiley & Colinson UK Tax Guide 2019
|Members of Chambers||SHERRY, Michael (1978)|
|Members of Chambers||JAMES, Alun (1986)|
|Members of Chambers||SOUTHERN QC, David (1982)|
|Members of Chambers||CONLON QC, Michael (1974)|
|Members of Chambers||SCHWARZ, Johnathan (1998)|
|Members of Chambers||BROWN, Tim (2001)|
|Members of Chambers||COLLINS, Michael (2003)|
|Members of Chambers||RIDGWAY, Philip (1986)|
|Members of Chambers||REDPATH, Scott (1996)|
|Members of Chambers||REDSTON, Anne (2009)|
|Members of Chambers||ARTHUR, Stephen (2002)|
|Members of Chambers||QUINLAN, Michael (1984)|
|Members of Chambers||FRANCIS, Derek (1985)|
|Members of Chambers||FRAWLEY, Lyndsey (1995)|
|Members of Chambers||GORDON, Keith (2003)|
|Members of Chambers||MONTES MANZANO, Ximena (2004)|
|Members of Chambers||KRAMAL, Andrey (2004)*|
|Members of Chambers||FAIRPO, Anne (2009)|
|Members of Chambers||*New York Bar|
|Stephen Arthur||View Profile|
|Timothy Brown||View Profile|
|Michael Collins||View Profile|
|Anne Fairpo||View Profile|
|Lyndsey Frawley||View Profile|
|Keith Gordon||View Profile|
|Alun James||View Profile|
|Andrey Krahmal||View Profile|
|Ximena Montes Manzano||View Profile|
|David Pett||View Profile|
|Michael Quinlan||View Profile|
|Scott Redpath||View Profile|
|Philip Ridgway||View Profile|
|Jonathan Schwarz||View Profile|
|Michael Sherry||View Profile|
|David Southern QC||View Profile|