Set Profile > Temple Tax Chambers > London, England

Temple Tax Chambers
Temple Tax Chambers
3 TEMPLE GARDENS, 1ST FLOOR
TEMPLE, LONDON
EC4Y 9AU
England

Tax: corporate and VAT/indirect tax Tier 3

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.

Tax: corporate - Leading Juniors

Keith Gordon - Temple Tax ChambersHe is not “showy” as an advocate, but puts forward his arguments clearly and with authority.
Ranked: Tier 2
Alun James - Temple Tax ChambersWell prepared, prompt advice and easily accessible; well-liked by his clients.
Ranked: Tier 2
Ximena Montes Manzano - Temple Tax ChambersShe has a fierce intellect with an astonishing capacity to assimilate all of the relevant facts from extensive bundles of documents.
Ranked: Tier 2
Philip Ridgway - Temple Tax ChambersStands out for his technical excellence, calm considered approach, congenial character.
Ranked: Tier 2
Jonathan Schwarz - Temple Tax ChambersStrong attention to detail, thorough review of the case, knowledge of transfer pricing law and relevant non-tax law.
Ranked: Tier 2
Michael Sherry - Temple Tax ChambersExtremely knowledgeable and creative.
Ranked: Tier 2

Tax: corporate - Leading Silks

David Southern QC - Temple Tax ChambersNot only an excellent advocate, also a sharp and entertaining sparring partner to exchange thoughts with.
Ranked: Tier 3

Tax: VAT - Leading silks

Michael Conlon QC - Temple Tax ChambersNoted for his practical and pro-active approach and attention to detail.
Ranked: Tier 4
David Southern QC - Temple Tax ChambersNot only an excellent advocate, also a sharp and entertaining sparring partner to exchange thoughts with.
Ranked: Tier 4

Tax: VAT Leading juniors

Tim Brown - Temple Tax ChambersHaving worked for HMRC earlier in his career he has a real understanding of how the department works.
Ranked: Tier 2
Lyndsey Frawley - Temple Tax ChambersShe is an experienced VAT litigator; sensible and unflappable.
Ranked: Tier 2

Set overviews: England and Wales

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 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 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, 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 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 HMRCde 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 HMRCGraphic Controls v HMRC; Mabbutt v HMRCFarnborough 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 HMRCJohn 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 Professional’s 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

 

Department Name Email Telephone
Clerks Claire James
Clerks Lucy Campbell
Clerks Cindy Green
Clerks Kaylin O'Rourke
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
Photo Name Position Profile
 Stephen Arthur  photo Stephen Arthur
 Timothy Brown  photo Timothy Brown
 Michael Collins  photo Michael Collins
 Anne Fairpo  photo Anne Fairpo
 Lyndsey Frawley  photo Lyndsey Frawley
 Keith Gordon  photo Keith Gordon
 Alun James  photo Alun James
 Andrey Krahmal  photo Andrey Krahmal
 Ximena Montes Manzano  photo Ximena Montes Manzano
 David Pett  photo David Pett
 Michael Quinlan  photo Michael Quinlan
 Scott Redpath  photo Scott Redpath
 Philip Ridgway  photo Philip Ridgway
 Jonathan Schwarz  photo Jonathan Schwarz
 Michael Sherry  photo Michael Sherry
 David Southern QC photo David Southern QC