Lyndsey Frawley

Call: 1995    

Practice Overview


Dispute resolution

Lyndsey is a specialist tax litigator with a predominantly contentious tax practice. She has worked within the field of tax litigation since 1997. With almost 20 years’ experience, Lyndsey really understands the ‘nuts and bolts’ of tax litigation and dispute resolution at all levels. Strategic thinking from the very start of a dispute between taxpayers and HMRC sets Lyndsey apart from other practitioners.

Lyndsey is authorised by the Bar Standards Board to have the conduct of litigation at all levels. She is also authorised to accept public access instructions from lay clients. She is therefore able to provide a ‘cradle to grave’ approach to all her clients. She can take responsibility for a whole matter, where necessary. Such an approach is particularly helpful for those clients who do not have a dedicated tax litigation practice. She is instructed by accountants, solicitors and corporate clients directly and adopts an extremely collaborative approach to her work.

As an advocate, Lyndsey appears regularly in the FTT as sole counsel. She also advises clients regarding suitable choices for leading counsel when a leader is required. When a leader is instructed, Lyndsey transitions seamlessly from having the conduct of the litigation into the shoes of junior counsel (with consequent cost benefits).

Challenges to the decisions of HMRC naturally gives rise to other issues of public law and Lyndsey can advise on alternatives to tribunal proceedings in appropriate cases. Judicial review forms a core part of her practice along with proceedings in the High Court.

Advisory practice

Having gained substantial experience in VAT and other indirect taxes (including customs duties, landfill tax and aggregates levy) over the past 20 years, Lyndsey also provides specialist tax advice in these areas.

Her knowledge and application of EU law is also substantial given her expertise in VAT and customs duties litigation and associated advisory work.

 

Background

Called to the Bar in 1995 - with substantial advocacy experience in the UK before relocating to Australia in September 1999.

7 years’ experience in the Big 4 accounting firms providing indirect tax advice to clients (in the UK and Australia) plus tax litigation support and advocacy services to clients.

Lyndsey returned to independent practice in 2007 providing litigation and advocacy services to clients within the field of tax, employment and commercial law.

 

Selected cases of particular interest

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.

British Telecommunications plc v HMRC – Bad debt relief and potential bars to claims – Fleming claim – Judicial Review and Restitution – Junior Counsel to Roderick Cordara QC in the FTT, Upper Tribunal and Court of Appeal – sole counsel for interlocutory hearings in the FTT.

Associated British Ports v HMRC – recovery of input tax credits where customs duty and import VAT chargeable under third party liability – Junior Counsel to Roderick Cordara QC in the FTT and litigator with the conduct of the case.

UK (EFS) Limited (trading as Lenstore) v HMRC – classification of services provided in association with the supply of contact lenses to customers – whether taxable or exempt. Junior Counsel to Nicola Shaw QC and litigator with the conduct of the case.

Pinewood Studios Limited v HMRC – sole counsel for interlocutory applications opposing HMRC application for appeal to be stood behind Birmingham Hippodrome. Instructions to leading counsel for advice. Negotiated settlement with HMRC.

Harrods Limited v HMRC – successful claim against HMRC for costs on the indemnity basis – conduct of the litigation on the underlying appeal – sole counsel presenting claim for costs in the FTT.

Other large telecoms provider v HMRC – successful claim for compensation against HMRC.

 

Qualifications

Barrister – England and Wales – 1995

Barrister and Solicitor – New South Wales, Australia – 2002

Specialist training – CIOT CTA Exams (Indirect tax route)

University of Manchester – Management Science – BSc (Hons)

 

Professional Memberships

Revenue Bar Association

VAT Practitioners Group (Council Officer and Deputy Chairman of the West End Chapter)

London Common Law and Commercial Bar Association

Jules Thorn and Blackstone Scholar of the Middle Temple

Dispute resolution

Lyndsey is a specialist tax litigator with a predominantly contentious tax practice. She has worked within the field of tax litigation since 1997. With almost 20 years’ experience, Lyndsey really understands the ‘nuts and bolts’ of tax litigation and dispute resolution at all levels. Strategic thinking from the very start of a dispute between taxpayers and HMRC sets Lyndsey apart from other practitioners.