Head of Chambers: Alun James
Senior Clerk: Claire James
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 specialist areas of tax law and can deploy a leading expert in relation to every area of tax.
This is evidenced by:
■ Member’s 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 Revenue officers, as solicitors, accountants, in-house tax counsel and practising in other countries. The set offers robust but measured advice and advocacy backed by in-depth technical knowledge and professional experience in the changed world of modern tax practice.
Corporation Tax: Corporate/business tax advisory and planning for large corporate and groups including transaction and IPO work, corporate finance, break-up bids, MBOs and corporate rescues, and for owner-managed businesses/SMEs including reconstruction and clearance work (in particular transactions in securities, Reconstructions and mergers).
Recent Cases: McLaren Racing v HMRC; G4S v HMRC; Farnborough v HMRC; Development Securities Plc v HMRC; HMRC v ABL (Holdings) Ltd and Tanias Properties Ltd; John Shannon v HMRC; HMRC v Benham (Specialist Cars) Limited
Employment & Employee Remuneration: Pensions and National Insurance 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.
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: Forde & McHugh v HMRC; HMRC v Cotter; HMRC v Tower MCashback; Eclipse Film Partners (No.35) LLP v HMRC; R (oao Rowe, Worrall and others) v HMRC; De Silva v HMRC; HMRC v Stolkin; Donaldson v HMRC; Sippchoice v HMRC; Arthur v HMRC; Charity Commission v Mountstar (PTC) Ltd; Mabbutt v HMRC; The Executors of Marjorie Ross (Deceased) v HMRC; Colman, Key, Schilling and Walton (partnership) & Others v HMRC; Aquarius Film Company LLP (In Liquidation) & Ors 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; Darren and Lynne Hills v HMRC; DPSL 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.
Stamp Duties & Stamp Duty Land Tax: SDLT planning and transactional work as well as SDLT/stamp duty advice in relation to reorganisations.
Recent Case:Henderson Investment Funds Ltd v HMRC.
PUBLICATIONS Members of chambers write or contribute to major practitioners’ works. 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’. Rebecca Murray: ‘Tax Avoidance’.
Alun James (1986)
Michael Sherry (1978) A
David Southern QC (1982) (QC-2014)
Michael Conlon QC (1974) (QC-2002)
Jonathan S Schwarz (1998) (SA 1977, Can 1981)
Tim Brown (2001)
Scott Redpath (1996)
Michael Collins (2003)
Philip Ridgway (1986)
Rebecca Murray (2001)
Anne Redston (2010)
Stephen Arthur (2002) A
Michael Quinlan (1984) A
Derek Francis (1985)
Keith Gordon (2003) A
Ximena Montes Manzano (2004)
Andrey Krahmal (New York Bar 2004)
Anne Fairpo (2009)
Lyndsey Frawley (1995)
David Pett (2017)