Head of Chambers: Alun James
Senior Clerk: Claire James
Temple Tax is a long-established tax set. Its strength is the collection of individuals who together represent a wide range of expertise at the highest level. The set has unrivalled knowledge in all areas of tax law and can deploy a leading expert in relation to every area of tax. This is evidenced by:
■ Members’ involvement in cutting-edge litigation and advice
■ The veritable library of leading tax works authored by members of Chambers
■ The commitment to tax education at leading universities and research
Temple Tax combines intellectual rigour with a practical approach. One of its distinguishing features is that most members learned their tax outside the Bar, as senior revenue officers, as solicitors, accountants, in-house tax counsel and practitioners in other countries. The set offers robust but measured advice and advocacy backed by technical knowledge and professional experience in the changed world of modern tax practice.
Corporation Tax: Corporate/business tax advisory and planning for large corporate groups including transaction and IPO work, corporate finance, break-up bids, MBOs and corporate rescues, and for ownermanaged businesses/SMEs including reconstruction and clearance work.
Employment & Employee Remuneration: Pensions and NI contributions, employment related securities/ share scheme and other remuneration, planning work with LLPs and partnerships, including structuring for hedge fund managers/venture capitalists; QCBs.
Private Client & Personal Taxation: Human Rights, IHT planning, onshore and offshore trust issues and drafting and maximising BPR, offshore income tax/CGT/IHT issues including transfers of assets abroad and advising non-domiciled individuals in matters such as remittances, excluded property settlements and UK homes structures.
International Tax: Permanent establishments, double tax relief, the effect of EU law on UK legislation, international employments, supply chain structuring, internationally mobile executives, FATCA.
VAT & Customs & Excise Duties: VAT expertise includes land and buildings, charities, partial exemption, financial services, grouping, fraud/investigations, single/multiple supplies and three year capping. Customs and excuse duties include MTIC classification, licensing, preferences, quotas, reliefs, warehousing, duty suspended movements and seizures.
Stamp Duties & Stamp Duty Land Tax: SDLT planning and transactional work as well as SDLT/stamp duty advice in relation to reorganisations.
RECENT CASES Chambers has a real tax litigation presence at all levels and has featured in many recent significant cases include:
Supreme Court:Fowler v HMRC; Hancock v HMRC; Forde McHugh v HMRC.
Court of Appeal:Beadle v HMRC; Farnborough Airport Properties Company v HMRC; de 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 Taxassethound 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; SaintGobain 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: “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); Anne Fairpo: Revenue Law: Principles and Practice (37th ed); Keith Gordon: Tax Appeals, Law and Practice at the FTT (4th Ed)
Alun James (1986)
David Southern QC (1982) (QC-2014)
Michael Sherry (1978)
A Jonathan S Schwarz (1998) (SA 1977, Can 1981)
Tim Brown (2001)
Scott Redpath (1996)
Michael Collins (2003)
Philip Ridgway (1986)
Anne Redston (2010)
Stephen Arthur (2002)
A Michael Quinlan (1984)
Keith Gordon (2003)
Ximena Montes Manzano (2004)
Andrey Krahmal A (New York Bar 2004)
Anne Fairpo (2009)
Lyndsey Frawley (1995)
A David Pett (2017)
A Michael Avient (1988) A Direct/Public Access