Lyndsey Frawley

Call: 1995    

Practice Overview

12 years’ standing as a barrister in private practice

10 years practice in the UK and Australia as a specialist indirect tax adviser and litigator

Joined Temple Tax Chambers in October 2016

Appointed to the Attorney General’s Panel of Counsel from 1 March 2018


Specialist tax advisory practice

Specialist indirect tax adviser to FTSE 100 companies, other large corporates and SMEs. Lyndsey advises in all areas of indirect tax but is particularly recognised for her expertise in Value Added Tax.

• Value Added Tax
• Customs and Excise Duties
• Environmental Taxes - Landfill Tax, Aggregates Levy, Climate Change Levy etc

She also has wide experience of other areas of tax where disputes often arise with HMRC and can provide sage advice to her clients about how best to avoid disputes and potential litigation in the future.

Extensive knowledge of the application of EU law principles within the domestic courts and HMRC anti-avoidance measures and the courts approach to actual or perceived avoidance.


Other advisory work

• Judicial review of public body decisions (challenging or defending)
• Commercial disputes
• Insolvency
• Professional negligence


Contentious tax matters

Lyndsey represents taxpayers and HMRC across all areas of taxation and in insolvency and judicial review proceedings.

She represents clients at all levels of the judicial process, including the Supreme Court and Court of Justice of the European Union.

She has been led by notable silks Roderick Cordara QC and Nicola Shaw QC and continues to act as Junior Counsel in the long-running claim by BT PLC for a refund of overpaid VAT arising from the denial of bad debt relief from 1 January 1978 to 31 March 1989. Despite HMRC’s notice that the GMAC and BT litigation has concluded, BT’s appeal remains alive and well in the FTT and a final determination of BT’s entitlement to make a claim under the wider provisions of section 80(1B) VATA 1994 is still pending.

Overall, Lyndsey is regarded as a confident, conscientious and bold advocate. She will consider a dispute from every conceivable angle before ever concluding that a case is ‘hopeless’.

Most recently, she has found a path to challenge an assessment to VAT (even where based on a disclosure report prepared by other advisers) which may yet reduce the assessment by half and save her client in excess of £300,000 and potential bankruptcy.

In another recent matter, she has staved off winding up petitions against her client in excess of £1million and secured a refund of VAT from HMRC in respect of default surcharge assessments totalling c. £70k. The happy client commented: 

“Throughout all your dealings with us and HMRC you really have been outstanding Lyndsey and your phenomenal care, efficiency and sheer bloody hard work are massively appreciated.”
Recent cases
HMRC v British Telecommunications PLC [2014] EWCA Civ 433 and subsequent hearings before the First-tier Tribunal (TC) during the course of 2016 and 2017. Section 80 VATA 1994, claims in restitution, giving effect to directly effective claims under EU law, taxpayer remedies and statutory time limits
FMC Limited v HMRC [2017] UKFTT 491 – (VAT / PENALTIES: Default Surcharge) – currently on appeal to the UTTC
A Company v HMRC – [2017] (VAT / PENALTIES: Default Surcharge) – settled
Tipping v HMRC [2017] UKFTT 485 – (INCOME TAX / CORPORATION TAX Pension Scheme) Late notification of claim for enhanced protection - Appeal allowed

Hughes v HMRC / Twaite v HMRC [2017] – successful applications for permission to appeal to Upper Tribunal
Rowntree v [x] Borough Council – public law challenge in the County Court – decision pending
Various insolvency matters in the High Court and contract disputes in the County Court


Selected cases of particular interest
British Telecommunications plc v HMRC – Bad debt relief and potential bars to claims – Fleming claim – Judicial Review and Restitution – Instructed as junior counsel since March 2010
Marks and Spencer plc v HMRC – historic litigation regarding the three-year cap for VAT claims – working within Deloitte tax litigation team. Instructing leading counsel in the UK and specialist EU counsel from Brussels. Leading edge litigation regarding the application of EU law principles in national courts in the UK.
Associated British Ports v HMRC – recovery of input tax credits where customs duty and import VAT chargeable under third party liability
UK (EFS) Limited (trading as Lenstore) v HMRC – classification of services provided in association with the supply of contact lenses to customers
Pinewood Studios Limited v HMRC – sole counsel for interlocutory applications opposing HMRC application for appeal to be stood behind Birmingham Hippodrome.
Harrods Limited v HMRC – successful claim against HMRC for costs on the indemnity basis
FTSE 100 mobile phone services provider v HMRC – successful claim for compensation against HMRC.

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


Professional Memberships
Revenue Bar Association
VAT Practitioners Group
Women in Tax group