Temple Tax Chambers > London, England > Set Profile
Temple Tax Chambers Offices
Temple Tax Chambers
3 TEMPLE GARDENS, 1ST FLOOR
TEMPLE, LONDON
EC4Y 9AU
England
3 TEMPLE GARDENS, 1ST FLOOR
TEMPLE, LONDON
EC4Y 9AU
England
Temple Tax Chambers > The Legal 500 Rankings
London Bar > Tax: VAT and excise Tier 2
The team at Temple Tax Chambers has significant expertise in indirect tax matters. Tim Brown‘s practice predominately focuses on VAT, customs, and excise duties, and he is regularly instructed by taxpayers as well as high-profile public entities. Denis Edwards is another notable member of the set, and he acted for the taxpayer in Lothian NHS Trust v HMRC, which concerned issues of whether the Trust had provided sufficient evidence to support its unrecovered VAT claims on private external work that had been done by scientific labs. Lyndsey Frawley is a specialised VAT advisor and tax litigator, and she represented BT against HMRC in a First-Tier Tribunal claim regarding a refund for overpaid VAT caused by a failure of the UK to implement an EU compliant bad relief regime between 1978 and 1989.Leading Juniors
Tim Brown – Temple Tax Chambers 'He builds a warm rapport with clients and is measured when he appears before the Tribunal.'
Denis Edwards – Temple Tax Chambers ‘Denis is excellent at bringing to life complex issues and explaining them in commercial and client terms. He is extremely well-regarded by the clients and he is a go-to for indirect tax support.’
Testimonials
‘Very good set with barristers who are always available and accessible.’
‘The training and webinar support is very valuable.’
‘Excellent clerks who are always available and very responsive.’
‘Efficient clerks.’
London Bar > Tax: corporate Tier 3
Specialist tax set Temple Tax Chambers includes members experienced in litigation at all levels, in addition to a broad range of advisory matters. Alun James ’s advisory practice covers corporate reorganisations, debt restructuring, and venture capital trusts, among others. Ximena Montes Manzano, who appeared before the Court of Appeal in key IR35 case Atholl House Productions Limited v HMRC, is highly active for taxpayers. Jonathan Schwarz focuses on international disputes and cross-border tax issues, including acting for the Danish customs and tax administration in Skatteforvaltningen v Solo Capital Partners LLP & Ors, a case concerning the attempted recovery of €1.7bn from a Dubai-based hedge fund that the Danish revenue alleges are the proceeds of “cum-ex” fraud. Philip Ridgway acts on the full range of tax matters, including both litigious and advisory issues. David Pett, who was formerly head of tax at Pinsent Masons LLP, has key strength in employment tax.Leading Juniors
Alun James – Temple Tax Chambers ‘Alun is a joy to work with, flexible, pragmatic, always willing to discuss points in as much detail as necessary, engages in genuine dialogue with the person instructing, and is equally good with lay clients.’
Philip Ridgway – Temple Tax Chambers ‘Understanding of both tax law and accounting issues and bringing these to his opinions.’
Jonathan Schwarz – Temple Tax Chambers ‘He is excellent and always goes the extra mile for clients.’
Michael Sherry – Temple Tax Chambers ‘Michael is a tenacious and thorough advocate who leaves no stone unturned. He is passionate about his cases and a delight to work with.’
Ximena Montes Manzano – Temple Tax Chambers ‘Ximena is a strong advocate who prepares thoroughly.’
David Pett – Temple Tax Chambers ‘David’s advice is clear and comprehensively deals with the issues clients request him to cover. He is always courteous and happy to field follow-up queries.’
Michael Avient – Temple Tax Chambers ‘Michael's strengths are his honesty, persistence and work ethic in analysing the case before him in depth and objectively, but always with the interests of his client as the priority.’
Keith Gordon – Temple Tax Chambers ‘Keith has a good understanding of commercial impacts of the case in point and the effects of potential outcomes.’
Testimonials
‘The clerks are unfailingly helpful and hospitable.’
‘They were very efficient and easy to deal with.’
‘Both the clerks are very helpful, responsive and willing to assist.’
‘The clerks are professional, effective, and friendly.’
‘They are my go-to set.’
‘There is a good depth in the team on tax technical matters and good support was given.’
‘I have a positive view of Temple Tax Chambers. Great strength in depth across all UK tax. I have instructed a number of Counsel at the Chambers.’
‘They are relatively small and friendly by comparison with some of the chambers I have dealt with. They are user-friendly.’
London Bar > Tax: personal
Temple Tax Chambers > Set 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 1934. Members have always specialised in tax, making it one of the longest established tax sets 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.
Income tax and capital gains tax: Discovery assessments, IR35, NICs.
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: Vermillion v HMRC
Court of Appeal: Skatteforvaltningen (The Danish Customs and Tax Administration) v Solo Capital Partners LLP & Ors; British Telecommunications PLC v HMRC
High Court: Claimants In the Royal Mail Group Litigation v Royal Mail Group Ltd.
Upper Tribunal: Jasper Conran (1) and JC Vision Ltd (2) v HMRC; Wyatt Paul v HMRC;Revenue and Customs v Atholl House Productions Limited; Keith Murphy v HMRC; Northern Light Solutions Ltd v HMRC; Revenue and Customs v Inverclyde Property Renovation LLP & Anor; Marlow Rowing Club v Revenue and Customs.
First-tier Tribunal (tax): Whispering Smith Ltd v HMRC; S & L Barnes Ltd v HMRC; Innovative Bites Ltd v Revenue & Customs; Jack George Yerou and Anor v HMRC; Portview Fitout Ltd v HMRC; Albatel Ltd v HMRC; Taska Tankers Ltd v HMRC; Edwards Cumming Bruce v HMRC; Timothy Norton Motor Services & Tim Norton v HMRC; Conservatory Roofing Systems Ltd v HMRC; Padfield & Ors v HMRC; HMRC v Premiere Picture Ltd; Peter Marano v HMRC; Albany Fish Bar Ltd v HMRC; Southend Football Club v HMRC.
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 (6th ed), Booth and Schwarz: Residence, Domicile and UK Taxation (21st 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 Pett: “Employee Share Schemes” (2-Vol loose-leaf and online pub. Thomson Reuters); “Disguised Remuneration and the Loan Charge” (Claritax Guide 2020); “Tiley & Collison’s UK Tax Guide” 2018-19 (contributor);’; Keith Gordon & Ximena Montes Manzano co-author Tiley & Colinson UK Tax Guide 2019; Ximena Montes Manzano: Main Residence Relief (3rd ed); Keith Gordon: Tax Appeals, Law and Practice at the FTT (5th Ed)
Main Contacts
| Department | Name | Telephone | |
|---|---|---|---|
| Senior Clerk | Lucy Campbell | lucy.campbell@templetax.com | 020 7353 7884 |
| Clerk | Cindy Green | cindy.green@templetax.com | 020 7353 7884 |
| Clerk | Kaylin O'Rourke | kaylin@templetax.com | 020 7353 7884 |
| Head of Chambers | JAMES, Alun (1986) | ||
| Member of Chambers | SHERRY, Michael (1978) | ||
| Member of Chambers | SCHWARZ, Johnathan (1998) | ||
| Member of Chambers | BROWN, Tim (2001) | ||
| Member of Chambers | COLLINS, Michael (2003) | ||
| Member of Chambers | RIDGWAY, Philip (1986) | ||
| Member of Chambers | REDPATH, Scott (1996) | ||
| Member of Chambers | ARTHUR, Stephen (2002) | ||
| Member of Chambers | QUINLAN, Michael (1984) | ||
| Member of Chambers | FRAWLEY, Lyndsey (1995) | ||
| Member of Chambers | GORDON, Keith (2003) | ||
| Member of Chambers | MONTES MANZANO, Ximena (2004) | ||
| Member of Chambers | AVIENT, Michael (2018) | ||
| Member of Chambers | EDWARDS, Denis (2002) | ||
| Member of Chambers | DUNCAN, Siobhan (2017) |
Meet The Clerk(s)
Barrister Profiles
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Stephen Arthur | UK taxation and offshore trusts; HMRC negotiations of historic liabilities; SDLT and… | View Profile |
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Michael Avient | View Profile | |
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Mr Timothy Brown | View Profile | |
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Denis Edwards | View Profile | |
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Lyndsey Frawley | Dispute resolution Lyndsey is a specialist tax litigator with a predominantly contentious… | View Profile |
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Keith Gordon | Dealing with a wide range of tax-related issues, particularly in contentious matters.… | View Profile |
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Alun James | Alun aims to help businesses achieve their commercial objectives in the most… | View Profile |
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Ximena Montes Manzano | Ximena accepts instructions in all areas of Chambers expertise from Solicitors, Accountants,… | View Profile |
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David Pett | David has extensive experience of both direct and indirect taxes and of… | View Profile |
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Michael Quinlan | Michael’s specialist area of practice is stamp duties and similar transaction taxes.… | View Profile |
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Scott Redpath | Revenue He specialises in all areas of revenue law, including: · Corporate… | View Profile |
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Philip Ridgway | All forms of corporate and personal tax, including company reconstructions and demergers,… | View Profile |
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Jonathan Schwarz | International tax disputes as counsel and as an expert and advice on… | View Profile |
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Michael Sherry | View Profile |