“He is very knowledgeable, clear in his arguments, and is a stylish speaker.”
Chambers & Partners 2014
The early years of Timothy’s career were spent doing general chancery work. He then spent a considerable time in revenue chambers and now deals with a wide range of public and commercial law matters. Particular areas of interest include:
- Direct and indirect tax disputes (VAT, excise duty, national insurance) – including EU and international aspects.
- Arbitrations under double tax and bilateral investment treaties.
- EU customs duties; anti-dumping and countervailing duties.
- Trade and WTO law – disputes and arbitrations.
- General EU law – internal market (fundamental freedoms, state aid, public procurement); environment; external relations.
- Private client – trusts, succession, conflict of laws, and taxation.
Timothy’s interest in international matters has led to him advising foreign governments as well as businesses and high net wealth individuals. He represents in court, and advises, trustees of both domestic and international trusts on a wide range of issues and is a member of STEP’s Cross-Border Estates Group and its EU Committee.
Timothy has been called to the Bar of the Republic of Ireland (1998) and is also a member of the London Court of International Arbitration.
- Case C-84/15 Sonos Europe BV v Staatssecretaris van Financiën (EU customs law – reference from the Hoge Raad der Nederlanden to the CJEU, 2015).
- Targetti (UK) Ltd v HMRC – (2012) validity of EU anti-dumping regulation.
- BUPA v HMRC heard together with Halifax plc v CCE  ECR I-1609 (VAT input tax and abuse of law).
- R v Dimsey  1 AC 509, transfer of assets abroad, human rights law and taxation.
- Case C-296/95 The Queen v CCE, ex parte EMU Tabac SARL  ECR I-1605 (excise duty on cross-border movements of goods).