Barrister Profile

Profile

Principal areas of practice are Public and Commercial law; Tax Litigation; Employment; Discrimination; Professional Disciplinary Tribunals; Professional Negligence.

Recommendations

"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 & Partners 2011

"Extraordinarily quick at responding to questions and a particularly effective cross examiner."
Chambers & Partners 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."

"Offers clear, useful advice"
Chambers & Partners 2009

"with noted dexterity in advocacy and cross-examination - devastatingly effective in court"

" ... extremely bright and practical"
Chambers & Partners 2008

"very bright with an excellent client manner"
Legal 500

"you can sit back and relax... he has got it covered"
Chambers & Partners

Shows "attention to the detail, which is vital in Revenue work... He has been impressing major clients in the City"
Chambers & Partners

"... brilliant to watch - if I have a serious High Court case I would go to him"
Chambers & Partners

"... extremely articulate. Good on his feet and accessible."
Chambers & Partners

Appointments

2008 - Deputy High Court Judge (Supreme Court Act 1981, s 9(1)), authorised to sit in the Queen's Bench Division, Administrative Court and Chancery Division
2007 - Member of Panel of ACAS Arbitrators
2006 - Bencher of Gray's Inn
2006-2009 - Vice-Chairman of the Complaints Committee of the Bar Standards Board
2002-04 - Judge of the Employment Appeal Tribunal
2001 - Queen's Counsel
1997-2001 - Junior Counsel to the Inland Revenue (Common Law)
2000 - Recorder
1997 - Assistant Recorder

Areas of Practice

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, and cases before disciplinary and sporting tribunals.

He has particular familiarity with employment taxation and is frequently engaged in litigation and advice concerning taxation and other aspects of employee remuneration such as bonus disputes, employment status, benefits in kind 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 and occasionally in the County Court.

He has also acted as 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.

TAX LITIGATION
He 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.

His 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, 13 of them in the House of Lords 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)
• 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 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')
• Pipe v HM Revenue & Customs [2008] STC 1991, [2008] EWHC 646 (Ch) (tax procedure - penalties)
• 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)
• Browallia Cal [2004] STC 296 (tax procedure - reasonable excuse in appeals)
• Venables v Hornby [2004] ICR 42, [2003] 1 WLR 3022, HL (the meaning of 'retirement' in exempt approved pension schemes)
• R v A Special Commissioner, ex parte Morgan Grenfell & Co Ltd (HL) [2003] 1 AC 563 (investigation powers and legal professional privilege)

EMPLOYMENT, DISCRIMINATION AND PENSIONS
Extensive experience of Court of Appeal, High Court, EAT and employment tribunal litigation and advice on employment matters, 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] 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] IRLR 942, [2004] EWCA Civ 1287, and [2004] ICR 697, [2003] IRLR 756 (the heavily publicised City bullying case - 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)
• Taylor Gordon v Timmons [2004] IRLR 180, EAT (deduction from wages and SSP) 
• Wirral Borough Council v Pensions Ombudsman [2001] OPLR 73, (requirement of administering authority of Local Government Pension Scheme to tender advice to member of scheme concerning transfer of benefits)
• Gorham v British Telecommunications plc [2000] 1 WLR 2129 Pension mis-selling, duties of employer and insurance company to advise. Successful at first instance on behalf of British Telecom plc. Appeal reported, (Bristol Mercantile Court)

PUBLIC LAW LITIGATION AND ADVICE
Litigation and advisory work in public law matters concerning local authority and university powers and duties in education, child protection, services reorganisations, CCT, TUPE, internal disciplinary enquiries and hearings, the Local Government Pension Scheme and finance leasing.

Relevant cases (in the public domain) include:

• Higham v The University of Plymouth [2005] EWHC 1492 (Admin) (expulsion of medical student from university course: proportionality and Article 8)

• Jones v Commission for Social Care Inspection [2005] 1 WLR 2461, [2004] EWCA Civ 1713 (registration of care home manager under the Care Standards Act 2000)

• R (on the application of C) v London Borough of Waltham Forest (confidentiality of accusations of misconduct in context of child protection) (July 2002 Administrative Court)

• R v Hertfordshire CC ex parte A (disciplinary dismissal of head teacher in context of child protection, powers of Social Services in investigations under section 47 Children's Act 1989) (2002 & 2003 Administrative Court, CA)

• Hutchings v London Borough of Islington [1998] 1 WLR 1629 (local government pension scheme) (CA)

PROFESSIONAL NEGLIGENCE
Advisory and litigation work in professional negligence in all fields, especially financial matters and including pensions and tax based professional errors.

• Andrews v. Barnett Waddingham [[2006] EWCA Civ 93, (CA), [2005] EWHC 1121 (QB) (negligence of consulting actuaries concerning purchase of pension annuities)

Recent Publications

Contributing Editor to Harvey on Industrial Relations and Employment Law (Butterworths)

Contributor to Griffith-Jones: Law and the Business of Sport (Butterworths)

General Editor Butterworths Employment Law Guide (4th Ed.)

Autoclenz Ltd v Belcher & ors - article first published in ELA Briefing in December 2009

Professional Membership

Combar, ELBA, ELA, Revenue Bar Association