was born and brought up in Manchester. He was called to the bar after university, but came to tax practice via chartered accountancy, becoming a partner in the London office of Ernst & Whinney (now Ernst & Young) in 1986, where latterly much of his time was spent advising on the taxation of financial institutions, leasing and asset finance, investment funds and investment managers.

He was for ten years a member of the taxation committee of the Association of Investment Trust Companies and served on taxation working parties for the Institute of Chartered Accountants in England and Wales.

Joining Gray’s Inn Tax Chambers in 1996, he was delighted to find his practice developing much more broadly. It now covers all forms of direct and much indirect taxation, with occasional forays into overseas taxation. Barrie considers the enormous variety of work that is available for those prepared to do it to be one of the great joys of work at the tax bar. But he also believes that his previous experience as a tax accountant, where he was frequently in direct negotiation with the Inland Revenue, is of great value to him in his work at the tax bar. It has given him a practical insight into their thinking.

His spare time is divided between his family, his Citroen Traction Avant, trying to add ratings to his private pilot's licence and coming to terms with the perpetual underachievement of Manchester City.