Chambers and Partners 2015 – Indirect Tax: Noted for his litigation experience relating to a wide variety of indirect tax issues. His matters include customs and excise duty, VAT and insurance premium tax cases.
Expertise: "As he was previously employed as an Officer of HM Customs and Excise for many years he is fully familiar with HMRC law, regulations, policy, procedures and guidance. As a result he is able to take a broader view of HMRC tax investigations, and achieve the best possible outcome for our appellant clients."
Recent work: Represented SHS International in a case to determine the tax status of amino acids imported for use in formulas for babies unable to take cow's milk as either food or medicine.
Legal 500 2014 Corporate and VAT: ‘An approachable and user-friendly junior.’
All aspects of VAT, customs and excise duty including technical matters and investigations. Money laundering.
Tim spent 12 years in HM Customs & Excise (now HM Revenue and Customs), where he began his career at an international airport. He then moved on to a Local VAT Office and an excise team before joining the National Investigation Service (now Law Enforcement), where he was a case officer for numerous serious offences including VAT, customs duty and excise duty frauds.
Tim then broadened his experience by joining the Indirect Tax team at Deloitte & Touche for four years, followed by the Tax Investigations team at PricewaterhouseCoopers for three years. During this time, in addition to advising large corporations and smaller businesses on their tax affairs, he also appeared on several occasions as an expert witness for the defence representing persons accused of VAT fraud by HM
Customs & Excise.
Tim is listed as leading junior counsel for VAT in the Legal 500 (2011), (2012) and (2013).
Tim has an honours degree in law from Nottingham School and was called to the Bar in 2001.
Tim is a keen motorcyclist and footballer (from the comfort of his armchair nowadays). In 1982 he captained England Schools Under-18 football team and went on to have spells at Notts County FC and Mansfield Town FC.
Finmeccanica Group Services SPA v Revenue & Customs  UKFTT 224 (TC)
European Tour Operators Association v Revenue & Customs  UKFTT 213 (TC)
Noble v Revenue & Customs  UKUT 252 (TCC)
British Association of Leisure Parks v HMRC  UKUT 130 (TCC)
Astral Construction Ltd v Revenue & Customs  UKFTT 374 (TC)
Thomas Estates Ltd (t/a Beacon Bingo) v Revenue & Customs  UKFTT 662 (TC)
Franck & Tobieson (UK) Ltd v Revenue & Customs  UKFTT 648
Goodman Equine Ltd v Revenue & Customs  UKFTT 565 (TC)
SHS International v HMRC  UKFTT 134 (TC)
TNT UK Ltd v HMRC  UKUT 49 (TCC)
PS Gill & Son (UK) Ltd v Revenue & Customs  UKFTT 374 (TC)
Cameron Black (London) Ltd v Revenue & Customs  UKFTT 257 (TC)
Vehicle Control Services Ltd v HMRC  UKUT 129 (TCC)
St Mary Magdalene College (University of Cambridge) v Revenue & Customs  UKFTT 680 (TC)
Best Buys v HMRC  UKUT 497 (TC)
My Secrets Ltd v Revenue & Customs  UKFTT 72 (TC)
Network Euro Ltd (in liquidation) v Revenue & Customs  UKFTT 255 (TC)
Greystone International Ltd v Revenue & Customs  UKFTT 321 (TC)
(Cosmo Leisure) Ltd v Revenue & Customs  UKFTT 143 (TC)
Maximum Networks v Revenue & Customs  UKFTT 93 (TC)
Mark Hulton T/A Same Day Shipping and The Commissioners for Her Majesty's Revenue and Customs 
Phonepoint Communications Limited v Revenue & Customs  UKFTT 452 (TC)
Mithras (Wine Bars) Ltd v. Revenue & Customs  UKUT 115
Selective Marketplace Ltd v. Revenue & Customs  UKFTT 181
Demand & Supply v. HMRC  EWHC 3321
QEB Metallics v. Peerzada & Others  EWHC 3348 (Admin)
David Jacobs UK Ltd v. HMRC  UKFTT 106 (TC)
Health House Charter Ltd v. HMRC  UKFTT 305 (TC)
Global Foods v. HMRC  UKFTT 256 (TC)
Mithras Wine Bars v. HMRC  UKFTT 83 (TC)
J P Commodities v. HMRC  STC 816, Ch D
Hargreaves UK plc v. HMRC  Ch D (unreported)
Merlewood Properties Ltd v. HMRC  UKVAT V20810
Dempster v. HMRC  UKVAT V20141
Pasante Healthcare Ltd v. HMRC  UKVAT V19724
Arnold v. G-Con Ltd  STC 1516, CA