Direct and indirect tax arbitration. Timothy has a broad practice which includes VAT appeals, EU anti-dumping duty, public procurement, WTO law, the impact of the EU fundamental freedoms on direct tax, and EU state aid law. His interest in international matters has led to him advising on international as well as EU law, and his clients have included foreign governments as well as businesses and high-net-worth 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. He is a member of the EU Savings Directive group assisting the European Commission in the review of the EU Savings Directive. His book ‘EC Customs Law’ (OUP second edition 2008) has been called ‘simply the most up to date and comprehensive handbook on customs matters currently available in the English language’ and ‘a standard reference work for practitioners in the field of trade and customs legislation’. He is also the general editor of ‘European Cross-Border Estate Planning’ (Sweet & Maxwell), a contributor to ‘Value Added Tax: Commentary and Analysis’ (Sweet & Maxwell), and joint editor of the ‘International Guide to the Taxation of Trusts’ (IBFD).

Called 1980; Silk 2003; called to the Irish Bar 1998; joined 39 Essex Street 2012. Publications ‘EC Customs Law’ (OUP second edition 2008); ‘European Cross-Border Estate Planning’; contributor to ‘De Vail’s Indirec Tax Scheme’; ‘Value Added Tax: Commentary and Analysis’; ‘International Guide to the Taxation of Trusts’.

French.

Bristol University (LLB); University of London (LLM; PhD in Trusts and Property Law).