Northgate Tax Chambers is the Chambers of Charlotte Brown, a sole practitioner at the Bar.

Charlotte advises and represents clients across all direct and indirect taxes, with particular expertise in VAT, Customs and Excise Duty. Having previously worked within the tax litigation team of a solicitors’ firm, and more recently within the indirect tax dispute resolution team of a Big 4 accountancy firm, Charlotte has significant experience in handling disputes between taxpayers and HMRC, and in complying with the practice and procedure of the tax tribunals.

She represents HMRC and taxpayers, acting for both national and international clients, including individuals, small and medium enterprises and blue chip companies.

Charlotte works with clients and their professional advisers, providing advice, litigation support and representation at the tax tribunals and higher courts. She is able to assist on technical issues as well as procedural issues, such as objections to stays, disclosure applications and costs claims.

  • "Charlotte is just excellent. In addition to being incredibly easy to work with, she is extremely knowledgeable, responsive and supportive at all times. Her advocacy skills are outstanding as is her written advice and submissions. Charlotte is a go-to barrister for tax related disputes."

    Legal 500 2023 – Leading Junior, Band 2, Chancery, Probate and Tax, Regional Bar.

  • “A very pragmatic barrister who is highly knowledgeable about tax."

    Chambers and Partners 2022 – Tax – The Regions (Bar), Band 2.

  • Charlotte was  appointed to the Attorney General’s Regional B Panel in 2023.

  • Tolley's Taxation’s Rising Star 2018

Experience and expertise

  • R (on the application of Beech Developments (Manchester) Ltd and others) v Revenue and Customs Commissioners [2023] EWHC 977 (Admin). Led by Philip Koppel KC. Judicial Review relating to the the Income Tax (Construction Industry Scheme) Regulations 2005 and when HMRC is able to issue a non liability direction.

    Netufo v HMRC [2023] UKFTT 121 (TC). Appeal against a non-restoration decision.

    Soda v HMRC [2022] UKFTT 396 (TC). Excise Duty assessment and wrongdoing penalty.

    Cozy Pet Ltd v HMRC [2022] UKFTT 359 (TC). Customs classification of cat trees and scratchers and dog panels. Concerned the application and scope of an Implementing Regulation.

    Clear Display Limited v HMRC [2022] UKFTT 00018 (TC). Customs classification of locking display frames and sanitiser stands.

    AVF Group Ltd v HMRC [2022] UKFTT 00014 (TC). Customs classification of television stands.

    Transwaste Recycling & Aggregates Ltd v HMRC [2022] UKFTT 4 (TC). Represented the successful taxpayer in out of time applications where the appeals were up to three and a half years late.

    McLaughlin t/a Blue Devil Lofts [2021] UKFTT 455 (TC). Excise Duty appeal in relation to rebated fuel. Consideration of arguments of double taxation and double jeopardy.

    Asif Hussain v HMRC TC/2018/8207 (11 October 2021). Represented the taxpayer in relation to discovery assessments relating to property income and attribution of capital gains on property disposals that were reduced on appeal. Consideration of beneficial ownership between husband and wife.

    Odinas v HMRC [2021] UKFTT 303 (TC). Represented HMRC in a successful application to strike out an appeal against an Excise Duty assessment. Consideration of penalty mitigation and interaction with the deeming provisions.

    Nice & Robinson v HMRC [2021] UKFTT 285 (TC). Represented the lead appellant taxpayers in their income tax appeals against assessments reducing Gift Relief claimed on gifts of shares to charity. Consideration of the principles to determine the market value of the gift of shares listed on the Channel Island Stock Exchange.

    Brough East Yorkshire Ltd v HMRC [2021] UKFTT 268 (TC). Represented the successful taxpayer in an appeal against VAT assessments and penalties on the basis that they were not made to best judgment.

    HMRC v Cheshire Centre for Independent Living [2020] UKUT 0275. Successful costs application against HMRC for unreasonable behaviour where HMRC was the successful party.

    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, considering the importance of options when supplying a package. Represented the taxpayer in the original First-tier Tribunal appeal ([2017] UKFTT 698 (TC)) and the Upper Tribunal appeal ([2019] STC 1026).

    Michael Coyle t/a Coyle Transport v The Commissioners for HM Revenue and Customs [2020] UKUT 0113 (TCC). Out of time excise duty appeals considering the validity of assessments. Represented HMRC in the Upper and First-tier Tribunals ([2019] UKFTT 60 (TC)).

    Foley v HM Revenue and Customs UT/2019/0155 (4 March 2020). Oral reconsideration application to the Upper Tribunal to admit an out of time appeal relating to excise duty.

    Revenue and Customs Commissioners v Logfret (UK) Ltd [2019] STC 544 – Excise duty appeals dealing with novel point on the duration of duty suspended movement. Represented the taxpayer in the Upper and First-tier Tribunals ([2017] UKFTT 484 (TC)).

    Dodadine (trading as toucanbox) v Revenue and Customs Commissioners [2019] UKFTT 748 (TC). VAT characterisation of supply of children’s subscription boxes containing magazines and craft activities.

    Hussain v Revenue and Customs Commissioners [2019] UKFTT 529 (TC). Appeal against Personal Liability Notice relating to inaccuracies in VAT returns.

    Glover and another v Revenue and Customs Commissioners [2019] UKFTT 426 (TC). Out of time applications against excise duty assessments.

    Cheshire Centre for Independent Living v Revenue and Customs Commissioners [2019] UKFTT 354 (TC). VAT treatment of Payroll Services for recipients of Direct Payments, whether the Welfare Exemption was applicable or not.

    Ad Hoc Property Management Ltd v Revenue and Customs Commissioners [2019] UKFTT 315 (TC). Costs application relating to a VAT appeal regarding the VAT treatment of Property Guardians.

    Coyle (trading as Coyle Transport) v Revenue and Customs Commissioners [2019] UKFTT 60 (TC). Out of time excise duty appeals and the validity of assessments. Upper Tribunal decision pending (represented HMRC in the Upper and First-tier Tribunals).

    Farrow v HMRC [2019] UKFTT 200 (TC). Represented the successful taxpayer in an appeal against a Personal Liability Notice.

    Pegasus (Manchester) Limited v HMRC [2018] UKFTT 0126 (TC). VAT treatment of supplies of takeaway food.

    Fresh Catch Limited v Her Majesty’s Revenue and Customs [2016] UKFTT 0196 (TC). Customs Duty Civil Evasion penalty.

    Bellavail IMS Limited v HMRC TC/2014/05159 and TC/2016/02666. VAT treatment of supplies of highway construction services supplied in relation to new housing developments.

    Substantia Invest Limited v The Commissioners for Her Majesty’s Revenue and Customs [2015] UKFTT 0671 (TC). VAT appeal against refusal to allow input VAT tax claims predominantly relating to legal fees.

  • Chartered 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)

    Wakefield Girls’ High School (1994-2001)

  • VAT Practitioners’ Group

    Customs Practitioners’ Group

    Revenue Bar Association

  • Charlotte has written articles for professional publications and presented to professional and lay clients at a number of seminars.

    She enjoys presenting at internal seminars for firms or businesses, and is happy to appear on panels or speak at conferences hosted by professional clients and practice groups. Please contact Chambers to discuss further.