Charlotte Brown

Call date: 2007

Charlotte is an Associate Member of Chambers, based in Manchester. Her practice encompasses all taxes and tax-related matters with specific expertise in indirect tax litigation. She represents clients as sole Counsel in complex cases of significant value and novel points of law, often appearing against London Counsel of greater seniority. Her approach is pragmatic and commercial, and she works closely with clients throughout.

Charlotte represents both taxpayers and HMRC. She is authorised to conduct litigation and accepts Public Access instructions, so is able to provide a full service throughout the litigation process. Charlotte often works collaboratively as part of a team from the beginning of a dispute and advice on the merits to the final hearing or settlement.

Cases of significance include: • HMRC v. Logfret (UK) Ltd [2018] UKUT 422 (TCC) (duration of duty suspended movement and whether an irregularity occurs if goods do not arrive within 4 months)• Cheshire Centre for Independent Living v. HMRC [2019] UKFTT (TC) (application of the VAT welfare exemption to a supply of payroll services to disabled customers hiring a Personal Assistant)• The Ice Rink Company Ltd & Anor v HMRC [2020] UKFTT 0350 (TC) (VAT appeal remitted from the Upper Tribunal regarding the characterisation of a package supply of the hire of children’s ice skates and rink admission) • HMRC v Cheshire Centre for Independent Living [2020] UKUT 0275 (successful costs application against HMRC for unreasonable behaviour)

For further details on Charlotte’s practice and latest cases, please visit her Addington profile https://addingtonchambers.com/

Tolley’s Taxation Rising Star Award 2018Chartered Institute of Taxation Advanced Diploma in International Taxation (2008)LLM (Tax) King’s College, University of London (2008)LLB King’s College, University of London (2005)