Set Profile > Temple Tax Chambers > London, England

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

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 friendlyMichael Sherry  and Jonathan Schwarz who acted for Martin Fowler in the Court of Appeal in Martin Fowler v HMRC [2018] 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.

Leading Juniors

Jonathan Schwarz - Temple Tax ChambersJonathan's advice is clear and practical. Jonathan is a client-friendly and reliable barrister.
Ranked: Tier 2
Michael Sherry - Temple Tax ChambersResponsive, practical and a good communicator. Prepares thoroughly and has a good grasp of the issues addressed and brings a wealth of prior experience.
Ranked: Tier 2
Stephen Arthur - Temple Tax ChambersHas vast experience of various aspects of UK/offshore-related taxation. Has the ability to translate inaccessible taxation language into digestible language for the non-tax lawyer.
Ranked: Tier 3

Tax: corporate and VAT/indirect tax

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 HMRCKeith 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.

Tax: corporate - Leading Silks

David Southern QC - Temple Tax ChambersHighly analytical. Draws on wide range of legal expertise. Quick to understand the underlying commercial and operational issues. Conclusions given are clear and decisive.
Ranked: Tier 3

Tax: VAT - Leading silks

Michael Conlon QC - Temple Tax ChambersA pleasure to work with on complex VAT cases.
Ranked: Tier 4
David Southern QC - Temple Tax ChambersHighly analytical. Draws on wide range of legal expertise. Quick to understand the underlying commercial and operational issues. Conclusions given are clear and decisive.
Ranked: Tier 4

Tax: corporate - Leading Juniors

Keith Gordon - Temple Tax ChambersBrilliant, hard-working and is always willing to go the extra mile to get the best result. A great barrister to have on your side who will always work super-hard for you.
Ranked: Tier 2
Alun James - Temple Tax ChambersCourteous and efficient, he gets on well with clients.
Ranked: Tier 2
Ximena Montes Manzano - Temple Tax ChambersShe is very approachable and identifies the issues immediately and then prepares a fully considered response.
Ranked: Tier 2
Philip Ridgway - Temple Tax ChambersPhilip is technically excellent, but as, if not more importantly, is creative, commercial and extremely practical. He is prepared to delve into the detail of the practical application of any advice that he gives.
Ranked: Tier 2
Jonathan Schwarz - Temple Tax ChambersHas exceptional knowledge and expertise in international tax and treaty issues. He always provides a thoughtful and balanced approach to difficult and complex issues - often providing truly novel solutions.
Ranked: Tier 2
Michael Sherry - Temple Tax ChambersHe is very approachable and able to explain complex matters clearly to clients.
Ranked: Tier 2

Tax: VAT Leading juniors

Timothy Brown Temple Tax Chambers ‘Has the ability to grasp difficult situations and find a solution which everyone understands.

Ranked: Tier 2
Lyndsey Frawley - Temple Tax ChambersFights hard for her clients and is a pleasure to work with. She is extremely efficient and on top of her brief and a very able advocate.
Ranked: Tier 2

 

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 HMRCde 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)  

 

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 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)
Photo Name Position Profile
 Stephen Arthur  photo Stephen Arthur UK taxation and offshore trusts; HMRC negotiations of historic liabilities; SDLT and…
 Timothy Brown  photo Timothy Brown Specialises in advice and litigation in all VAT and customs and excise…
 Michael Collins  photo Michael Collins Michael practices in all areas of tax law. He offers advice on…
 Anne Fairpo  photo Anne Fairpo Anne Fairpo is a senior tax lawyer who has substantial and diverse…
 Lyndsey Frawley  photo Lyndsey Frawley Dispute resolution Lyndsey is a specialist tax litigator with a predominantly contentious…
 Keith Gordon  photo Keith Gordon Dealing with a wide range of tax-related issues, particularly in contentious matters.…
 Alun James  photo Alun James Tax and VAT, especially corporate.
 Andrey Krahmal  photo Andrey Krahmal Andrey is US tax attorney admitted to the New York Bar. He…
 Ximena Montes Manzano  photo Ximena Montes Manzano Ximena accepts instructions in all areas of Chambers expertise from Solicitors, Accountants,…
 David Pett  photo David Pett David has extensive experience of both direct and indirect taxes and of…
 Michael Quinlan  photo Michael Quinlan Michael’s specialist area of practice is stamp duties and similar transaction taxes.…
 Scott Redpath  photo Scott Redpath Revenue He specialises in all areas of revenue law, including: · Corporate…
 Anne Redston  photo Anne Redston Practises as a barrister at Temple Tax Chambers. Also a chartered accountant…
 Philip Ridgway  photo Philip Ridgway All forms of corporate and personal tax, including company reconstructions and demergers,…
 Jonathan Schwarz  photo Jonathan Schwarz International tax disputes as counsel and as an expert and advice on…
 Michael Sherry  photo Michael Sherry
 David Southern QC photo David Southern QC Revenue law. Cases include: Abbey National v C & E Comrs (case…