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Chambers of Penelope Reed
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Christopher Tidmarsh
- Phone020 7242 6201
- Email[email protected]
Position
Barrister with a wide ranging Chancery practice. Since taking silk, he has focused on trusts and probate, tax, pension schemes and associated professional negligence. He is experienced in both contentious and non-contentious aspects of the administration of trusts (UK and off-shore), estates and pension schemes. Before taking silk he was a standing Junior Counsel to the Inland Revenue and brings that experience to bear in his private practice. Has extensive experience in tax cases before the special and general commissioners and in the High Court and the Court of Appeal. He was involved in the litigation surrounding the T&N Pension Scheme (concerning the recovery by pension scheme trustees of debts due from an insolvent employer), the KPMG pension scheme (meaning of money purchase scheme), Re Rogers (test case concerning probate and LLPs) and has been advising on various regulatory matters for the Institute and Faculty of Actuaries. He regularly advises public bodies such as the Pension Protection Fund, the Pension Regulator, the Inland Revenue and the Bank of England. Reported cases include: Boyer Allen Investment Services Ltd v Revenue and Customs [2012] UKFTT 558 (TC); Greenbank v HMRC [2011] STC 1582; Re Nelson Dance Settlement [2009] EWHC (Ch) 71; Johnston Publishing North v HMRC [2008] EWCA Civ 858; Underwood v HMRC [2008] EWCA Civ 1423; Random House (UK) Ltd v Rupert Allason [2008] EWHC (Ch) 2854; Sargeant v Reese [2008] 1 P8CR DG8; Hearn v Dobson [2008] EWHC (Ch) 1620; Re Rogers [2006] 1 WLR 1577; Re T&N [2005] PLR 33; Hearn v Younger [2005] PLR 49; Property Co v Inland Revenue [2005] STC (SCD) 59; and Aon v KPMG [2004].
Education
St George’s College, Weybridge; Kingston College of Further Education; Merton College, Oxford (1983 BA).