Tim Brown
Recent work: Represented Beigebell Limited in its successful MTIC case in the first-tier Tribunal.
All aspects of VAT, customs and excise duty including technical matters and investigations. Money laundering.
Background
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 has consistently been listed as leading junior counsel for VAT in the Legal 500 since 2009.
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.
Significant Cases
Newmafruit Farms Ltd v HMRC [2019] UKFTT 0440 (TC)
Beigebell Ltd v HMRC [2019] UKFTT 0335 (TC)
GREENISLAND FOOTBALL CLUB v HMRC [2018] UKFTT 0043 (TC)
Phoenix Foods Limited v HMRC [2018] UKFTT 018 (TC)
Taylors Service Centres Limited v HMRC [2018] UKFTT 0474 (TC)
C W Fletcher & Sons Limited and HMRC [2017] UKFTT 014 (TC)
Mucho Mas Limited T/A Chilango and HMRC [2016] UKFTT 0302 (TC)
Blue Chip Hotels Limited and HMRC [2016] UKFTT 0309 (TC)
Finmeccanica Group Services SPA v Revenue & Customs [2014] UKFTT 224 (TC)
European Tour Operators Association v Revenue & Customs [2014] UKFTT 213 (TC)
Noble v Revenue & Customs [2014] UKUT 252 (TCC)
British Association of Leisure Parks v HMRC [2013] UKUT 130 (TCC)
Astral Construction Ltd v Revenue & Customs [2013] UKFTT 374 (TC)
Thomas Estates Ltd (t/a Beacon Bingo) v Revenue & Customs [2013] UKFTT 662 (TC)
Franck & Tobieson (UK) Ltd v Revenue & Customs [2013] UKFTT 648
Goodman Equine Ltd v Revenue & Customs [2012] UKFTT 565 (TC)
SHS International v HMRC [2012] UKFTT 134 (TC)
TNT UK Ltd v HMRC [2012] UKUT 49 (TCC)
PS Gill & Son (UK) Ltd v Revenue & Customs [2012] UKFTT 374 (TC)
Cameron Black (London) Ltd v Revenue & Customs [2012] UKFTT 257 (TC)
Vehicle Control Services Ltd v HMRC [2012] UKUT 129 (TCC)
St Mary Magdalene College (University of Cambridge) v Revenue & Customs [2011] UKFTT 680 (TC)
Best Buys v HMRC [2011] UKUT 497 (TC)
My Secrets Ltd v Revenue & Customs [2011] UKFTT 72 (TC)
Network Euro Ltd (in liquidation) v Revenue & Customs [2011] UKFTT 255 (TC)
Greystone International Ltd v Revenue & Customs [2011] UKFTT 321 (TC)
(Cosmo Leisure) Ltd v Revenue & Customs [2011] UKFTT 143 (TC)
Maximum Networks v Revenue & Customs [2011] UKFTT 93 (TC)
Mark Hulton T/A Same Day Shipping and The Commissioners for Her Majesty's Revenue and Customs [2010]
NorthWeald Golf Club v Revenue & Customs[2014] UKFTT 130 (TC)
L I F E Services Limited and HMRC [2016] UKFTT 0444 (TC)
Peter Boggis and HMRC [2016] UKFTT 0794 (TC)
KIP UK Limited and HMRC [2016] UKFTT 0820 (TC)
KIP UK Limited and HMRC [2016] UKFTT 0821 (TC)
Capital Focus Limited and HMRC [2016] UKFTT 0440 (TC)
UK Inbound Limited and HMRC [2016] UKFTT 0414 (TC)
Wetheralds Construction Limited and HMRC [2016] UKFTT 0827 (TC)
Parklane UK Investments Limited and HMRC [2016] UKFTT 0803 (TC)
The Club Company (UK) Ltd v Revenue & Customs [2014] UKFTT 576 (TC)
Phonepoint Communications Limited v Revenue & Customs [2010] UKFTT 452 (TC)
Mithras (Wine Bars) Ltd v. Revenue & Customs [2010] UKUT 115
Selective Marketplace Ltd v. Revenue & Customs [2010] UKFTT 181
Demand & Supply v. HMRC [2009] EWHC 3321
QEB Metallics v. Peerzada & Others [2009] EWHC 3348 (Admin)
David Jacobs UK Ltd v. HMRC [2009] UKFTT 106 (TC)
Health House Charter Ltd v. HMRC [2009] UKFTT 305 (TC)
Global Foods v. HMRC [2009] UKFTT 256 (TC)
Mithras Wine Bars v. HMRC [2009] UKFTT 83 (TC)
J P Commodities v. HMRC [2008] STC 816, Ch D
Hargreaves UK plc v. HMRC [2008] Ch D (unreported)
Merlewood Properties Ltd v. HMRC [2008] UKVAT V20810
Dempster v. HMRC [2007] UKVAT V20141
Pasante Healthcare Ltd v. HMRC [2006] UKVAT V19724
Arnold v. G-Con Ltd [2006] STC 1516, CA
Directories - Professional Recommendations
"Tim is an excellent advocate with impressive technical knowledge. He is particularly good in conference as he puts the client at ease." "A barrister with detailed and technical knowledge of the VAT rules, who always provides an excellent level of service. He is unflappable and knows how to litigate."- Chambers UK 2024: Tax
"Tim possesses excellent technical knowledge, especially in the MTIC fraud area of VAT. He is always well prepared and takes a polite but firm approach during the cross-examination of witnesses." - Legal 500 2022
"Has the ability to grasp difficult situations and find a solution which everyone understands." - Legal 500 2021
"Having worked for HMRC earlier in his career he has a real understanding of how the department works." - Legal 500 2020
"Experienced in some particularly niche areas of tax law." - Legal 500 2017
"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." - Chambers and Partners 2015 – Indirect Tax
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