Lyndsey Frawley > Temple Tax Chambers > London, England > Barrister Profile
Temple Tax Chambers Offices
3 TEMPLE GARDENS, 1ST FLOOR
TEMPLE, LONDON
EC4Y 9AU
England
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Lyndsey Frawley
Position
Dispute resolution
Lyndsey is a specialist tax litigator with a predominantly contentious tax practice. She has worked within the field of tax litigation since 1997. With almost 20 years’ experience, Lyndsey really understands the ‘nuts and bolts’ of tax litigation and dispute resolution at all levels. Strategic thinking from the very start of a dispute between taxpayers and HMRC sets Lyndsey apart from other practitioners.
Lyndsey is authorised by the Bar Standards Board to have the conduct of litigation at all levels. She is also authorised to accept public access instructions from lay clients. She is therefore able to provide a ‘cradle to grave’ approach to all her clients. She can take responsibility for a whole matter, where necessary. Such an approach is particularly helpful for those clients who do not have a dedicated tax litigation practice. She is instructed by accountants, solicitors and corporate clients directly and adopts an extremely collaborative approach to her work.
As an advocate, Lyndsey appears regularly in the FTT as sole counsel. She also advises clients regarding suitable choices for leading counsel when a leader is required. When a leader is instructed, Lyndsey transitions seamlessly from having the conduct of the litigation into the shoes of junior counsel (with consequent cost benefits).
Challenges to the decisions of HMRC naturally gives rise to other issues of public law and Lyndsey can advise on alternatives to tribunal proceedings in appropriate cases. Judicial review forms a core part of her practice along with proceedings in the High Court.
Advisory practice
Having gained substantial experience in VAT and other indirect taxes (including customs duties, landfill tax and aggregates levy) over the past 20 years, Lyndsey also provides specialist tax advice in these areas.
Her knowledge and application of EU law is also substantial given her expertise in VAT and customs duties litigation and associated advisory work.
Career
Called to the Bar in 1995 – with substantial advocacy experience in the UK before relocating to Australia in September 1999.
7 years’ experience in the Big 4 accounting firms providing indirect tax advice to clients (in the UK and Australia) plus tax litigation support and advocacy services to clients.
Lyndsey returned to independent practice in 2007 providing litigation and advocacy services to clients within the field of tax, employment and commercial law.
Memberships
Revenue Bar Association
VAT Practitioners Group (Council Officer and Deputy Chairman of the West End Chapter)
London Common Law and Commercial Bar Association
Jules Thorn and Blackstone Scholar of the Middle Temple
Education
Barrister – England and Wales – 1995
Barrister and Solicitor – New South Wales, Australia – 2002
University of Manchester – Management Science – BSc (Hons) 2:1 – 1994
City University – 1995 (Commendation)
Inns of Court School of Law – 1996 (Very competent)
Tax – CIOT CTA Exams (Indirect tax route) – 2004
Lawyer Rankings
London Bar > Tax: VAT and excise
(Leading Juniors)Ranked: Tier 2The 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.