Timothy Brennan QC
Year of Call 1981 Silk 2001
Timothy Brennan QC practises public and commercial litigation in the High Court and above and in statutory and domestic tribunals. His main areas of work are tax and other commercial litigation, judicial review and other public law litigation, employment and discrimination. He occasionally accepts instructions outside these fields.
He has particular familiarity with employment remuneration and is frequently engaged in litigation and advice concerning taxation of employment income, remuneration structures, bonuses, employment related securities, third party employment income, employment status, benefits and statutory rights.
He has appeared in a number of disciplinary cases concerning the behaviour of professionals in the fields of medicine, law and education.
Timothy Brennan is authorised to sit as a Deputy High Court Judge in the Queen's Bench Division, the Administrative Court and the Chancery Division. He sits as a Recorder in the Crown Court.
He has also been a part-time Judge of the Employment Appeal Tribunal.
He is a contributing editor of 'Harvey on Industrial Relations and Employment Law' (LexisNexis).
He is experienced in a wide range of business, financial and employment matters, particularly those involving technical questions of statutory construction.
Recent notable cases include:
- Autoclenz Ltd v Belcher [2011] UKSC 41 (employment status, 'sham' substitution and 'no obligation' clauses, whether employee, worker, or independent contractor)
- Yukos v Russia [2011] STC 1988 (ECHR, tax fraud, Art 6, Art 1 Protocol 1)
- R (Prudential plc) v Special Commissioner [2010] EWCA Civ 1094 (statutory investigation powers; no legal professional privilege for accountants giving tax advice)
- HM Revenue & Customs v Smallwood [2010] EWCA Civ 778, [2010] STC 2045 (tax avoidance through double tax treaties; place of effective management and the 'Round the World Scheme')
RECOMMENDATIONS
The "extremely reassuring" Timothy Brennan QC is acclaimed by market sources as "someone to go to when it really matters." He is frequently instructed by clients in the City and accountancy firms to advise on employment matters with a tax element. Brennan recently appeared in the Supreme Court in Autoclenz v Belcher, a case on employment status and other issues. Chambers UK 2013
Timothy Brennan QC of Devereux Chambers is "a very good, robust" performer and "a fine tactician," who brings a real breadth of knowledge to his work. He is an especially good choice for clients seeking to resolve workplace-related tax disputes. His recent cases have included Autoclenz Ltd v Belcher, a Supreme Court case examining employee tax status. Chambers UK 2013
Timothy Brennan QC is "an unrivalled choice when a definitive answer is needed on complex tax-driven employment legislation." He is "charming, highly intellectual and ruthless when you need him to be." Brennan is commended for his collegiate approach. Chambers UK 2012
Timothy Brennan QC "comes up with the goods time and again." An experienced litigator and adviser, he has recently been involved in domestic matters in the Supreme Court, along with various international tax issues. Commentators say he is "very solutions-based, pragmatic and user-friendly. He displays great agility in his analytical range, which enables him to understand cases and offer opinions quickly.” Chambers UK 2012
Within ‘Tax: corporate and VAT’, Timothy Brennan QC is ranked a Leading Silk who is considered ‘very thorough, professional and concise’. Legal 500 2011
An outstanding advocate who understands the thought processes of judges better than anyone else ..."Has lucidity of mind and toughness in court. First choice for employment matters with taxation overlap." Chambers UK 2011
"Extraordinarily quick at responding to questions and a particularly effective cross examiner." Chambers UK 2010
"Esteemed for his advocacy skills. Marvellously quick-witted and incisive in his approach, he conducts lethal cross-examinations that draw upon exhaustive research. Particularly renowed in the employment-related tax field." Chambers UK 2009
CloseTax
Add to PortfolioHe has much experience at all levels in substantial high-value litigation, often factually as well as legally complex requiring expert evidence and mastery of technical detail. He previously held the Attorney-General's appointment as Junior Counsel to the Inland Revenue (Common Law); since taking silk in 2001 he represents taxpayers and the Crown.
Particular expertise in employment related taxation, but tax work has involved statutory appeals and judicial review concerning, among other things, capital allowances, industrial buildings, Enterprise Zones, employment remuneration, employee benefit trusts, NIC schemes, PRT and oil industry technology, investigation powers, forged documents, domicile, avoidance, company residence, transfer pricing, transfer of assets abroad and offshore settlements, shadow directors, journalism, horse-racing, waste disposal, retail developments, accountancy principles, exempt approved pension schemes, pensions busting, FURBS, legal professional privilege, the Iranian Revolution, crematoria and massive commercial fraud.
He has appeared in scores of reported cases at all levels over the last decade - too many to list here. They include many of the major tax cases of recent years, 14 of them in the House of Lords and Supreme Court, in Strasbourg, and many in the Court of Appeal and the High Court, both in the Chancery Division and in the Administrative Court, as well as before the Special Commissioners and in the Upper Tribunal and First-tier Tribunal. They have been particularly in the fields of tax avoidance, employment taxation, company and individual residence and domicile, and investigations.
Some of them are:
- Autoclenz Ltd v Belcher [2011] UKSC 41 (employment status, 'sham' substitution and 'no obligation' clauses, whether employee, worker, or independent contractor)
- Yukos v Russia [2011] STC 1988 (ECHR, tax fraud, Art 6, Art 1 Protocol 1)
- R (Prudential plc) v Special Commissioner [2010] EWCA Civ 1094 (statutory investigation powers; no legal professional privilege for accountants giving tax advice)
- HM Revenue & Customs v Smallwood [2010] EWCA Civ 778, [2010] STC 2045 (tax avoidance through double tax treaties; place of effective management and the 'Round the World Scheme')
- Drummond v HM Revenue and Customs [2009] EWCA Civ 608 (tax avoidance through second-hand insurance policies; interrelation between income tax and CGT treatment)
- Laerstate BV v HM Revenue & Customs [2009] UKFTT 209 (TC) (company residence; central management and control; place of effective management; application of Wood v Holden and Smallwood)
- Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs [2008] STC 2564, [2008] UKHL 54 (industrial building allowances, meaning of 'part of a trade')
- Agassi v Robinson [2006] STC 1056, [2006] UKHL 23 (taxation of international entertainers and sportsmen)
- Wood v Holden [2006] STC 443, [2006] EWCA Civ 26 (residence of companies, central management and control)
- MacDonald v Dextra Accessories Ltd [2005] STC 1111, [2005] UKHL 47 (deductibility of payments into employee benefit trusts)
- Wilkinson v Commissioners of Inland Revenue [2006] STC 270, [2005] UKHL 30 (Extra Statutory Concessions and the Human Rights Act 1998)
- R v A Special Commissioner, ex parte Morgan Grenfell & Co Ltd (HL) [2003] 1 AC 563 (investigation powers and legal professional privilege)
Employment
Add to PortfolioExtensive experience of employment litigation at all levels up to the House of Lords and Supreme Court. Including termination of employment and retirement, public and private sector pension schemes and other retirement arrangements, 'pensions busting', unfairness, redundancy, Employment Agencies and Employment Businesses, restrictive covenants, confidentiality, TUPE, public procurement, trade unions, race, sex, disability, age, orientation discrimination, Working Time, PAYE, NICs, IR35, SSP, Tax Credits, and the National Minimum Wage, disciplinary tribunals (medical, legal and education), sports tribunals.
Cases include:
- Autoclenz Ltd v Belcher [2011] ICR 1157, [2011] UKSC 41 (employment status, 'sham' substitution and 'no obligation' clauses, whether employee, worker, or independent contractor)
- Hammonds LLP and others v Mwitta [2010] UKEAT 0026_10_0110 (burden of proof in race discrimination, consultation on redundancy, unfair dismissal)
- EDF Energy Powerlink Ltd v National Union of Rail, Maritime and Transport Workers [2009] EWHC 2852, [2010] IRLR 115 (Blake J) (strike ballot, information, injunction)
- Revenue & Customs Commissioners v Annabel's (Berkeley Square) Ltd [2008] ICR (tronc payments, gratuities and the National Minimum Wage)
- Keeley v Fosroc International Ltd [2006] EWCA Civ 1277 (contractual enhanced redundancy payments).
- Horkulak v Cantor Fitzgerald International [2005] ICR 402, [2004] EWCA Civ 1287, and [2004] ICR 697, [2003] IRLR 756 (City bullying - discretionary bonuses, obligations of trust and confidence)
- Venables v Hornby [2004] ICR 42, [2003] 1 WLR 3022, HL (the meaning of 'retirement' in exempt approved pension schemes)
