Tim Brown

Call: 2001    

Practice Overview


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.

 

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 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.

 


Significant Cases

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]

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

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."