Temple Tax Chambers is well regarded for its provision of advice and representation on indirect tax. Tim Brown possesses ‘excellent indirect tax knowledge’, having acted for the taxpayer on Innovative Bites Ltd v Revenue & Customs, an appeal concerning the VAT treatment of extra-large marshmallows. Denis Edwards appeared before the Upper Tribunal in R (Midlands Partnership University NHS Foundation Trust) v HMRC, a VAT judicial review claim concerning whether supplies made to local authorities of public health services, were business activities or made by the NHS Trust pursuant to a special legal regime.
Legal 500 Editorial commentary
Profile
Position
Specialises in advice and litigation in all VAT and customs and excise duty matters. Particular experience in property, financial services, charities, MTIC fraud and other investigation/dishonesty cases, classification, duty suspended movements, hydrocarbon oils and preferences, bingo duty (GPT).
Career
HM Customs and Excise 1986-1998; Deloitte & Touche 1998-2002; Pricewaterhouse Coopers 2002-2004; called 2001, Inner Temple.
Memberships
Revenue Bar Association; Bar European Group.
Education
Merrill College; Nottingham Law school (1999 LLB Hons).
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Testimonials
Collated independently by Legal 500 research team.
- 'Temple Tax Chambers is welcoming with plenty of space. The clerks and support staff do all they can to put clients at their ease. '

