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Temple Tax Chambers

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Head of Chambers: Alun James
Senior Clerk: Claire James
Tenants: 20


THE CHAMBERS
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.

WORK UNDERTAKEN

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.
Recent Cases:McLaren Racing v HMRC; G4S v HMRC; Farnborough v HMRC; HMRC v ABL (Holdings) Ltd and Tanias Properties Ltd; John Shannon v HMRC; HMRC v Benham (Specialist Cars) Limited; David Beadle v HMRC; Hull City (AFC) Tigers Ltd v HMRC.

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.
Recent Cases:HMRC v Martin; Hancock v HMRC; Moyes v HMRC.; Albatel Ltd v HMRC.

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.
Recent Cases:F orde & McHugh v HMRC; HMRC v Cotter; R (oao Rowe, Worrall and others) v HMRC; De Silva v HMRC; HMRC v Stolkin; Charity Commission v Mountstar (PTC) Ltd; Mabbutt v HMRC; The Executors of Marjorie Ross (Deceased) v HMRC; HMRC v Ritchie; Atherton v HMRC; Ron Dennis CBE v HMRC; Hegarty v HMRC; Richard Villar v HMRC; Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v HMRC; Perfectos Printing Inks v HMRC.

International Tax: Permanent establishments, double tax relief, the effect of EU law on UK legislation, international employments, supply chain structuring, internationally mobile executives, FATCA.
Recent Cases:Fowler v HMRC; Macklin v HMRC.

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.
Recent Cases:International VAT Solutions Ltd v Richemount Int SA; U-Drive Ltd v HMRC; Citigroup NC v HMRC; British Telecommunications PLC v HMRC; Associated British Ports (ABP) v HMRC; The National Federation of Occupational Pensioners v HMRC; Massey & Hilden Park LLP v HMRC; Grand Folkestone Hotels v HMRC; NT ADA Ltd v HMRC; Beigebell Ltd v HMRC; British Telecommunications Plc v HMRC; Milton Keynes Hospitals NHS Foundation Trust v HMRC.

Stamp Duties & Stamp Duty Land Tax:
SDLT planning and transactional work as well as SDLT/stamp duty advice in relation to reorganisations.
Recent Cases:Henderson Investment Funds Ltd v HMRC.

PUBLICATIONS
Alun James and Michael Collins are co-editors of Bramwell on ‘Taxation of Companies and Company Reconstructions’. Michael Sherry is general editor and co-author of ‘Whiteman and Sherry on Income Tax; Whiteman and Sherry on Capital Gains Tax’. Jonathan Schwarz, author of ‘Schwarz on Tax Treaties, Annotated UK Double Tax Treaties, Booth & Schwarz: Residence, Domicile and UK Taxation and Transfer Pricing and Business Restructurings: Streamlining all the way.’ Philip Ridgway co-author: ‘Bloomsbury Professional’s Tax Indemnities and Warranties’. David Southern: ‘Taxation of Loan Relationships and Derivative Contracts’; contributor Gore-Browne on ‘Companies and Law Society Company Law Handbook’. David Pett co-author ‘Employee Share Schemes’; Keith Gordon and Ximena Montes Manzano co-author Tiley & Colinson UK Tax Guide 2019.

Members

Alun James (1986)

David Southern QC (1982) (QC-2014)

Michael Conlon QC (1974) (QC-2002)

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)

Derek Francis (1985)

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