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
Private client: personal tax Tier 3
Temple Tax Chambers has members who specialise in international work such as offshore trusts, residence and other domicile matters as well as all aspects of estate planning. It has a stable of experienced practitioners including Stephen Arthur who is praised for his ‘deep understanding of how businesses work’; the ‘very user friendly’ Michael Sherry and Jonathan Schwarz who acted for Martin Fowler in the Court of Appeal in Martin Fowler v HMRC  EWCA Civ 2544. The case is important as it is looking at what is meant by ‘business’ in tax treaties. The Revenue has appealed the decision.
Temple Tax Chambers is 'an excellent set with efficient, approachable, helpful clerks'. Members are instructed on direct and indirect, contentious and non-contentious matters, most notably in relation to corporate and employment tax. Head of chambers Alun James and Michael Sherry are recommended for their corporate tax advisory practices, while Jonathan Schwarz stands out for international tax. In the lower tribunal case of Albatel Ltd v HMRC, Keith Gordon successfully represented Scottish television presenter and journalist Lorraine Kelly in a high-profile £1.2m case concerning IR35 rules, specifically, whether Kelly was self-employed or an employee of ITV.
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. Chambers’ 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 Tax’s team of excellent clerks, members work closely with professional clients to provide a dynamic service that fits their commercial requirements.
As well as being full time 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, entrepreneurs’ 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 a real tax litigation presence at all levels and has featured in many recent significant cases. Supreme Court: Fowler v HMRC; Hancock v HMRC; Forde McHugh v HMRC.
Court of Appeal: Beadle v HMRC; Farnborough Airport Properties Company v HMRC; de Silva v HMRC; Stolkin v HMRC.
Admin Court: Rowe v HMRC; R v HMRC (aoa Dr Walapu).
High Court: Claimants In the Royal Mail Group Litigation v Royal Mail Group Ltd
Upper Tribunal: Revenue and Customs v Inverclyde Property Renovation LLP & Anor; Marlow Rowing Club v Revenue and Customs; Revenue and Customs v Hicks; Mark Reid & Simon Emblin v Revenue and Customs; Revenue and Customs v Beigebell Ltd; Milton Keynes Hospitals NHS Foundation Trust v Revenue and Customs; Revenue and Customs v Ritchie
First-tier Tribunal (tax): Charles Tyrwhitt v HMRC; Northern Lights Solutions Ltd v HMRC; Cavendish Ship Stores Limited v HMRC; Kardi Vehicles Limited v HMRC; Kendrick Kar Sales Limited and ors v HMRC; Perfectos Printing Inks CO LTD v Revenue & Customs; Allam v Revenue & Customs; H Ripley & Co Ltd v Revenue & Customs; Workman v Revenue & Customs; Henkes v Revenue & Customs; Marano v Revenue & Customs; Landlinx Estates Ltd v Revenue & Customs; Qubic Tax assethound LTD & Ors v Revenue & Customs; British Telecoms v Revenue & Customs; Y4 Express Ltd v Revenue & Customs; RSR Sports Ltd v Revenue & Customs; Impact Contracting Solutions Ltd v Revenue & Customs; Oriel Developments Ltd v Revenue & Customs; Saint-Gobain Building Distribution Ltd v Revenue & Customs.
Publications: Alun James and Michael Collins co-author: Bramwell on Taxation of Companies and Company Reconstructions; Michael Sherry: Whiteman and Sherry on Income Tax and Whiteman and Sherry on Capital Gains Tax; Jonathan Schwarz: Schwarz on Tax Treaties, Annotated UK Double Tax Treaties (2nd ed), Booth and Schwarz: Residence, Domicile and UK Taxation (15th ed), and Transfer Pricing and Business Restructurings: Streamlining all the way. Philip Ridgway is co-author of Bloomsbury Professional’s Tax Indemnities and Warranties. David Southern:Taxation of Loan Relationships and Derivative Contracts (10th ed) and is contributor to Gore-Browne on Companies and Law Society Company Law Handbook. David Pett: Disguised Remuneration and the Loan Charge and is also co-author ‘Employee Share Schemes’; Keith Gordon & Ximena Montes Manzano co-author Tiley & Colinson UK Tax Guide 2019; Ximena Montes Manzano: Main Residence Relief (3rd ed); Anne Fairpo: Revenue Law: Principles and Practice (37th ed); Keith Gordon: Tax Appeals, Law and Practice at the FTT (4th Ed)
|Members of Chambers||SHERRY, Michael (1978)|
|Members of Chambers||JAMES, Alun (1986)|
|Members of Chambers||SOUTHERN QC, David (1982)|
|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||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|
|Members of Chambers||AVIENT, Michael (2018)|
|Stephen Arthur||UK taxation and offshore trusts; HMRC negotiations of historic liabilities; SDLT and…||View Profile|
|Timothy Brown||Specialises in advice and litigation in all VAT and customs and excise…||View Profile|
|Michael Collins||Michael practices in all areas of tax law. He offers advice on…||View Profile|
|Anne Fairpo||Anne Fairpo is a senior tax lawyer who has substantial and diverse…||View Profile|
|Lyndsey Frawley||Dispute resolution Lyndsey is a specialist tax litigator with a predominantly contentious…||View Profile|
|Keith Gordon||Dealing with a wide range of tax-related issues, particularly in contentious matters.…||View Profile|
|Alun James||Tax and VAT, especially corporate.||View Profile|
|Andrey Krahmal||Andrey is US tax attorney admitted to the New York Bar. He…||View Profile|
|Ximena Montes Manzano||Ximena accepts instructions in all areas of Chambers expertise from Solicitors, Accountants,…||View Profile|
|David Pett||David has extensive experience of both direct and indirect taxes and of…||View Profile|
|Michael Quinlan||Michael’s specialist area of practice is stamp duties and similar transaction taxes.…||View Profile|
|Scott Redpath||Revenue He specialises in all areas of revenue law, including: · Corporate…||View Profile|
|Anne Redston||Practises as a barrister at Temple Tax Chambers. Also a chartered accountant…||View Profile|
|Philip Ridgway||All forms of corporate and personal tax, including company reconstructions and demergers,…||View Profile|
|Jonathan Schwarz||International tax disputes as counsel and as an expert and advice on…||View Profile|
|Michael Sherry||View Profile|
|David Southern QC||Revenue law. Cases include: Abbey National v C & E Comrs (case…||View Profile|