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Tax Barrister - David Southern
David Southern is a tax barrister at 3 Temple Gardens Tax Chambers, London, UK. His principal specialisation is in corporate finance. He is currently engaged in wide-ranging litigation concerning the time-limits for claiming repayment of overpaid output VAT and under-recovered input VAT, following his Court of Appeal success in Fleming (t/a Bodycraft) v C & E Comrs [2006] STC 864. The Revenue and Customs Commissioners have taken this case on appeal to the House of Lords, and are seeking a reference to the European Court of Justice.
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