Templeman is famous for paving the way for later judges to combat tax avoidance. He is famous for the concept of "Sham Transactions" introduced in the case of Black Nominees Ltd v Nicol (Inspector of Taxes). This case (which concerned an avoidance scheme adopted by the advisers of the actress Julie Christie) was groundbreaking as for the first time, judges were able to depart from the controversial Duke of Westminster Doctrine. Consequently, the business/commercial motive of a transaction conducted by a taxpayer would be considered. Notwithstanding this he was also famous for being a supporter of the Ramsay Doctrine and was notable for writing a scathing public letter (in retirement) to Lord Hoffman for wanting to move away from the Ramsay Principle in the Ramsay case. Ironically, during his time at the bar he had been active in advising on tax mitigation schemes for his clients, although this may have helped formulate his later views on the bench.
