Harriet Brown and Rebecca Sheldon represent Appellant pro bono
Harriet and Rebecca recently represented the Appellant before the UT in Coconut...
Chambers and Partners UK Bar Awards 2022
We are delighted to have won 'Tax Set of the Year' at...
The taxation of carried interest: where are we now?
In his recent Tax Journal article, Ben Symons addresses the current issues...
The post-election (anti-avoidance) enforcement landscape
Ross Birkbeck considers what Labour’s promised crackdown on tax avoidance really means....
Non-Dom Reform: The Proposals
Rebecca Sheldon has written an article on the proposed changes to the...
TaxSnax: Litigating against HMRC
Harriet Brown, Ross Birkbeck and Rebecca Sheldon take a dive into various...
Purkiss v Kennedy & Ors [2024] EWHC 1081 (Ch) (08 May 2024)
The liquidator had brought a claim against Ethos (in Liquidation). Following a two...
Hague v Revenue & Customs [2024] UKFTT 139 (TC)
Christopher Vallis successfully defended appeal against over £100,000 of discovery assessments and...
Hemingway v Revenue & Customs [2023] UKFTT 749 (TC)
Christopher successfully defended appeal concerning whether s401 ITEPA applied to a payment...
Mudan v Revenue & Customs [2023] UKFTT 317 (TC)
Chrisopher successfully defended SDLT appeal; whether property “suitable for use as a...
Evans v Revenue & Customs [2022] UKFTT 458 (TC)
Christopher's successful application for strike out on basis of no reasonable prospects...
Kondrat-Wilk v Revenue & Customs [2022] UKFTT 342 (TC)
Christopher successfully persuaded Tribunal to strike out appeal on basis that there...
Norton v Revenue & Customs [2020] UKFTT 503 (TC) –
Christopher successfully defended appeal at FTT concerning benefits in kind, whether a...
Marano v Revenue & Customs [2020] UKFTT 199 (TC)
Christoper widely quoted a decision concerning s12D TMA, staleness (referred to in...
The Quentin Skinner 2005 Settlement L (& ors) v Revenue & Customs [2019] UKFTT 516 (TC)
Appeal concerning statutory interpretation of s169 Taxation of Chargeable Gains Tax Act...
Simon Dolan v Revenue & Customs [2020] UKFTT 448 (TC)
Christopher whether sch 24 FA 2007 penalty was “deliberate” and, if not,...
RPC Taxing Matters Podcast - Changes to non-domiciliary rules with Philip Simpson KC and Ben Symons
In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate...
Tolley's Taxation Awards 2024 Shortlist
We are delighted to annouce that we have been shortlisted for the...
Pensions Taxation Update
Old Square Tax Chambers invites you to attend a Webinar titled: “Pensions Taxation...
Old Square Tax Chambers welcomes Shanzé Shah as our New Tenant.
Following the completion of a third-sixth pupillage, we are delighted to annouce...
Non-Doms after the Budget
Old Square Tax Chambers invites you to attend a hybrid-seminar titled:“Non-Doms after...
The GATA Gibraltar Tax Essay Prize
Rory Mullan KC of Old Square Tax Chambers is one of judges...
Key Haven Publications LTD - Pre-Election Tax Planning
Key Haven invites you to attend an afternoon Seminar titled: "Pre-Election Tax Planning" This...
Sarah Squires appointed to the editorial board of the British Tax Review
We are delighted to share that Sarah Squires has recently joined the editorial...
Spring Budget 2024 - Etienne Wong's expert comments
Following the Spring Budget, Etienne Wong commented on the Chancellors announcements which...
TaxSnax: Spring Budget 2024
A special episode of TaxSnax regarding the release of the Spring Budget...
MBL: Corporate Tax Conference 2024
MBL: Corporate Tax Conference 2024 Sarah Squires will be speaking at MBL's...
HMRC v Daniel Ridgway [2024] UKUT 36 (TCC)
Ross Birkbeck successfully represented HMRC in the Upper Tribunal, which allowed HMRC’s...
M Brown and another v HMRC [2024] EWCA Civ 92
Ross Birkbeck represented the taxpayer in the Court of Appeal, in a...
Boox company successfully applies to join clients' appeals against MSC charge
The App Accounting Group Ltd represented by Rory Mullan KC has successfully...
The App Accounting Group Ltd, Uberdev Ltd & Rosetta Software Ltd v HMRC [2024] UKFTT 100 (TC) (TC09051)
PROCEDURE - application to be joined as a party - appeals against...
Designing The Perfect International Tax System
We are delighted to share that Harriet Brown's long-running podcast (presented by...
Webinar on Crypto Asset Reporting Framework - New Challenges for Crypto Businesses
Harriet Brown and Rebecca Sheldon gave a talk on "Crypto Asset Reporting Framework”...
Christmas Opening Hours
Chambers will be closed from 16:00 on Friday 22 December until 8:30am...
British Tax Review: Finance (No 2) Act 2023
Sarah Squires has recently contributed to the British Tax Review Finance Act...
Fisher v HMRC [2023] UKSC 44
The Supreme Court has held in favour of the taxpayers, represented by...
HMRC v Universal Umbrella Services Limited BL-2023-000380
resisting an HMRC injunction in relation to tax in dispute was over...
Hybrid Seminar on 'Current issues in VAT’
Old Square Tax Chambers will be hosting a seminar titled 'Current issues in VAT’, to...
Legal Directory 2024 Bar Rankings
Old Square Tax Chambers is delighted to have been ranked as a...
HMRC v Micheal Breen [2023] UKUT 00252 (TCC)
Ross Birkbeck represented the taxpayer in the FTT and the Upper Tribunal,...
MJL Contracts Ltd v HMRC [2023] UKUT 254 (TCC)
Ross Birkbeck successfully represented HMRC in the Upper Tribunal, in a case...
Harriet Brown admitted as a Fellow of the Chartered Institute of Taxation
Harriet Brown has been admitted to the Chartered Institute of Taxation as...
MBL Seminars: REITs - the fundamentals (August 2023)
Sarah Squires has been asked by MBL Seminars to again provide an...
Judgement - MAGIC CARPETS (COMMERCIAL) LIMITED v HMRC
Rebecca Sheldon appeared for the taxpayer. It was held by the FTT...
Chambers High Net Worth 2023
We are delighted to have been recommended as a set by Chambers...
Legal 500 - Shortlist 2023
James Kessler KC and Harriet Brown have been shortlisted in the legal...
Debra Elizabeth Adjei v Official Receiver and HMRC EWCA 1572 [2023] (Admin)
Ross Birkbeck represented HMRC in the High Court in relation to costs...
Old Square Tax chambers welcomes Ben Symons as its newest tenant.
We are delighted to welcome Ben Symons as a tenant of chambers....
O v R
An 8 day LCIA arbitration relating to the validity of a £20...
Gupta v Shah [2022] EWHC 318 (CH)
Ben Symons was led by Paul Lowenstein KC, defending a $14 million...
HMRC v One Motion Logistics Limited [2021] UKFTT 260 (TC)
Appeal against an HMRC VAT penalty notice
TENANCY AND THIRD SIX PUPILLAGE VACANCY
Old Square Tax Chambers is inviting applications for a funded third six...
Upper Tribunal decision - Shinelock Ltd v HMRC
The Upper Tribunal recently issued its decision in Shinelock Ltd [2023] UKUT...
Tax Snax - Episode 16: Cosmetic Surgery
Harriet Brown and Grahame Jackson of Hassan's (https://www.gibraltarlaw.com/our-people/grahame-jackson/) discuss the tax deductions...
TENANCY AND THIRD SIX PUPILLAGE VACANCY
Old Square Tax Chambers is inviting applications for a funded third six...
Key Haven 2024 - PRACTICAL TAX PLANNING 2023
Key Haven Publications in association with Old Square Tax Chambers will be...
Hybrid seminar on Tax Planning Through Trusts
Old Square Tax Chambers will be hosting a hybrid seminar titled 'Tax Planning through Trusts,' to...
MBL Seminars: Interest relief and corporate losses: June/July 2023
Sarah Squires has been asked by MBL to provide two webinars for...
Happy 50th Birthday, VAT! - Tax Journal
Etienne Wong has written an article in the Tax Journal. Please follow...
Redmount Trust Company Ltd v HMRC [2023] UKUT 68 (TCC) (Upper Tribunal)
Upper Tribunal – SDLT - land transaction return - validity of a...
Redmount Trust Company Ltd v HMRC – voluntary returns effective for SDLT purposes
Rory Mullan KC and Ross Brikbeck acted for the taxpayer in its...
Hybrid seminar - Alternatives to family trusts If conventional trusts are ruled out for IHT reasons – what can be done instead?
Old Square Tax Chambers is delighted to host a hybrid seminar titled ‘Alternatives to family...
Scott v HMRC [2023] UKFTT 360 (TC)
Ross Birkbeck represented the taxpayer in the FTT, in an appeal against...
Judgement - Dalriada Trustees Limited
Rebecca Sheldon was solely instructed for one of the taxpayers in the...
Taxation magazine - Income and crypto mining
Shane O'Driscoll has published an article in the Taxation Magazine. Shane’s response...
The Legal Training Consultancy ‘Tax Planning for High-Net-Worth Individuals’ online conference
On Monday 27 March 3 members of Old Square Tax Chambers will...
Decision - Universal Flooring (Contractors) Limited and Mark Mackley
Rebecca Sheldon successfully appeared for the taxpayer in a case against HMRC...
Mitchell v HMRC [2023] EWCA Civ 261
Mr Bell challenges the UT’s determination that he is not entitled to...
TaxSnax - Ep 14: Strategies for Enquiries
In this video barristers Ross Birkbeck and Rebecca Sheldon discuss strategies for...
Free Seminar - Tax Incentives for R&D: Recent Developments
Old Square Tax Chambers is hosting a seminar titled ‘Tax Incentives for R&D:...
TaxSnax – Episode 13: Penalties & Human rights
Harriet Brown and Rebecca Sheldon discuss in detail Penalties & Human rights...
TaxSnax – Episode 12: Discovery Assessments
In our newest episode of TaxSnax Ross Birkbeck and Shane O'Driscoll discuss...
Ross Birkbeck One minute with the Tax Journal
Ross Birkbeck has been interviewed by the Tax Journal which was published...
Gary Pougher v HMRC [2022] UKFTT 00086
Ross Birkbeck successfully represented HMRC in the First Tier Tribunal in respect...
Paul Harrison v HMRC [2023] UKUT 00038 (TCC)
Harriet Brown and Ross Birkbeck represented the taxpayer in the Upper Tribunal...
TaxSnax – Episode 11: When is a penalty payable for tax errors
Our newest episode of TaxSnax has arrived! Harriet Brown and Rebecca Sheldon...
MBL Seminars Interest relief and REIT basics - February 2023
Sarah Squires has been asked by MBL to provide two webinars for...
Reliable Shipping v HMRC [2023] UKFTT 45 (TC)
Ross Birkbeck successfully represented HMRC in the First Tier Tribunal, and in...
Drafting Trusts & Will Trusts in the Channel Islands, by James Kessler, KC and Paul Matthams
The new (3rd) edition of Drafting Trusts & Will Trusts in the...
Tax Journal - VAT in 2022
Etienne Wong has published an article in the Tax Journal 2022. Please...
British Tax Review Issue 5, 2022 - HMRC v Euromoney Institutional Investor Plc
Sarah Squires has contributed to the British Tax Review. HMRC v Euromoney...
Liquidator's application to amend refused - Ethos Solutions Limited
The Liquidator has brought a section 423 IA 1986 claim against the...
Tax Journal - Wholly and exclusively: does a tax motive prevent deductibility?
Ross Birkbeck has published an article in the Tax Journal. Please see...
Webinar on The Crypto Asset Reporting Framework
Harriet Brown and Grahame Jackson (Hassans) gave a talk Crypto Asset reporting...
British Tax Review: Finance Act 2022 Notes
Sarah Squires has contributed two notes to the recent British Tax Review’s...
Tax Journal Article - Ouroboros: VAT, HMRC, business, non-business
Etienne Wong has written a recent article for the Tax Journal. Four...
Chambers seminar on Taxation of Employment Income: Recent developments
Old Square Tax Chambers will be hosting an in-person seminar titled Taxation of...
Tax Efficient Bequests to Charity
Please contact the clerks by email to request a copy of the...
VAT on the Importation of Excise Goods
Please contact the clerks by email to request a copy of the...
DAC6 and MDR: What To Do Now
Harriet Brown of Old Square Tax Chambers, and Grahame Jackson of Hassans...
Chambers Webinar - Corporate residence and hybrid entities
James Kessler QC and Sarah Squires hosted an afternoon webinar where they...
UK Property Taxation: What You Need to Know Now
This live webinar will last approximately 1 hour 30 minutes and will...
Pensions Taxation
This live webinar will last approximately 1 hour 30 minutes and will...
Old Square Tax Chambers launches TaxSnax
First up: Rishi Sunak’s 2021 budget. We will be looking at various...
TaxSnax – Episode 2
A short video delivered by Rebecca Sheldon covering the changes to business...
TaxSnax – Episode 3
A short talk delivered by Ross Birkbeck covering the announcements in the...
TaxSnax – Episode 4
A short talk delivered by Mary Ashley covering the announcements in the...
TaxSnax – Episode 5
A short talk delivered by Harriet Brown covering the announcements in the...
TaxSnax – Episode 6
A short talk delivered by Sarah Squires covering the announcements in the...
TaxSnax – Episode 7
A short talk delivered by Sarah Squires covering the announcements in the...
TaxSnax – Episode 8
A short video delivered by Ross Birkbeck covering Stamp Duty Land Tax...
TaxSnax - Episode 9
A short video delivered by Mary Ashley covering Stamp Duty Land Tax...
TaxSnax – Episode 10
A short video delivered by Rebecca Sheldon covering Stamp Duty Land Tax...
Tax Administration and Taxpayer Rights
Old Square Tax chambers hosted a seminar on Tax Administration and Taxpayer...
Taxation of Trusts
Old Square Tax Chambers hosted a seminar on Taxation of Trusts. Seminar...
Current Issues with the Taxation of UK Real Estate
Old Square Tax Chambers hosted a seminar on Current Issues with the...
Dealing with HMRC Investigations
Old Square Tax chambers hosted its first seminar in Manchester. Seminar Timetable...
Revenue Powers
Old Square Tax Chambers hosted a seminar on Revenue Powers. Seminar Timetable...
Private Client Tax Developments
Old Square Tax Chambers hosted a seminar on Private Client Tax Developments....
Current Issues in Employment Taxation
Old Square Tax Chambers hosted a seminar on Current Issues in Employment...
Free Webinar on Finance Bill 2020
Old Square Tax Chambers recently hosted an afternoon webinar where Robert Venables...
Developments in Offshore Taxation
Old Square Tax Chambers recently hosted an afternoon webinar where James Kessler...
Recent Supreme Court Tax Cases
Philip Simpson QC and Rory Mullan recently hosted an afternoon webinar where...
In or Out of Scope of VAT: Disbursements & Compensation
Old Square Tax Chambers hosted an afternoon webinar on 19th November 2020...
Taxation of Internationally Mobile Employees
James Kessler QC and Harriet Brown recently hosted an afternoon webinar where...
DAC6 and MDR: What To Do Now
Harriet Brown of Old Square Tax Chambers, and Grahame Jackson of Hassans...
The New IR35 Is Nigh at Hand
Robert Venables QC and Jon-Selous Borlace will be hosting an afternoon webinar...
Contractor Loan Schemes
Rory Mullan QC and Ross Birkbeck invite you to an afternoon webinar...
HMRC’s attack on Tax Avoidance
Robert Venables Q.C, Patrick Boch, Mary Ashley (by Zoom), and Ross Birkbeck will be speaking on HMRC’s Attack...
Legitimate expectation in the world of VAT
Etienne Wong and Rebecca Sheldon invite you to an afternoon webinar where...
Hybrid seminar on Crypto Assets, Securities and Mistakes
Old Square Tax Chambers hosted its first hybrid seminar on the 8th...
Rebecca Sheldon appointed to C Panel
Chambers congratulates Rebecca Sheldon who has been appointed to the London C Panel of...
Judgement – RE: Thursford Enterprises
The taxpayer, represented by Patrick Boch, won its appeal in Thursford Enterprises [2022] UKFTT 240....
Judgement – RE: Thursford Enterprises
The taxpayer, represented by Patrick Boch, won its appeal in Thursford Enterprises [2022] UKFTT 240....
Etienne Wong case note in the British Tax Review
Etienne Wong has written a case note for the British Tax Review on Balhousie Holdings Limited...
Key Haven Publications 2022 – 40th Annual Oxford Four-Silk Sixteen-Speaker
Key Haven Publications will be holding the 40th Annual Oxford Four-Silk Sixteen-Speaker...
Seamus Kavanagh (FTT)
(Entrepreneurs Relief, whether 5% shareholding for ‘personal company’, whether trust of shares...
Old Square Tax chambers welcomes Shane O’Driscoll as its newest tenant.
We are delighted to welcome Shane O’Driscoll as a tenant of chambers....
Court of in Hoey v HMRC
Court of in Hoey v HMRC The Court of appeal has handed...
Hoey v HMRC [2022] EWCA Civ 656 (Court of Appeal)
Taxation contractor loan arrangements – PAYE liability – judicial review HMRC discretion...
Judgment – RE: A taxpayer v HMRC
James Kessler KC and Rebecca Sheldon appeared successfully for the taxpayer in the first case...
Chohan Management Ltd v Revenue and Customs Commissioners [2021] UKFTT 196 (TC)
This is an appeal by Chohan Management Limited ("Chohan") in respect of...
Taxation of Nonresidents and Foreign Domiciliaries – 2022/23 edition
The 2022/23 edition of Taxation of Nonresidents and Foreign Domiciliaries by James Kessler KC is now...
A Taxpayer v HMRC [2022] UKFTT 133 (TC)
The Taxpayer (“the Appellant”) appeals against amendments made by the Respondents (“HMRC”)...
Julian Hickey – Part 8 Claims – An A to Z Guide in One Day
Part 8 Claims – An A to Z Guide in One Day...
James Kessler QC and Rebecca Sheldon in first case on Statutory Residence Test
James Kessler QC and Rebecca Sheldon have successfully appeared for the taxpayer in the first...
Oisin Fanning v The Commissioners for HM Revenue and Customs – Judgement –
Julian Hickey appeared for Mr. Oisin Fanning on his appeal from the FTT...
Oisin Fanning (PTA to CA)
(SDLT planning and grant of option)
Willmott Dixon Holdings Ltd v HMRC – successful claim.
Rory Mullan QC appeared for the successful taxpayer in its appeal seeking repayment...
First hybrid seminar on Cryptoassets, Securities and Mistakes
Old Square Tax Chambers hosted its first hybrid seminar on the 8th of...
Julian Hickey joins Old Square Tax Chambers
We are delighted to announce that Julian Hickey has joined Chambers with immediate effect....
Willmott Dixon Holdings Ltd v HMRC [2022] UKFTT 6 (TC)
(TC08359) NICs – Payments of car allowances to employees for making a...
Harriet Brown speaking in International Tax Bites Christmas Bonus Episode
As the year comes to a close Harriet Brown, along with Grahame Jackson...
Rory Mullan to be appointed Queens Counsel
Congratulations to Rory Mullan who has been successful in his application to...
Eastern Motor Company Limited v. Grassick
Whether VAT to be taken into account in calculating value of stock...
DECISION ON CORPORATION TAX FOR PROVISION IN RESPECT OF UNFUNDED PENSION
Rory Mullan QC appeared for the taxpayer in its appeal concerning whether a...
Tax Journal Article – VAT in 2021: the ‘teaser year’
Etienne Wong has written an article for the Tax Journal called VAT in 2021: the...
DECISION ON CORPORATION TAX FOR PROVISION IN RESPECT OF UNFUNDED PENSION
Rory Mullan QC appeared for the taxpayer in its appeal concerning whether a...
Redmount Trust Company v HMRC – decision on SDLT sub-sale by option agreement
Rory Mullan QC appeared for the taxpayer in its appeal concerning SDLT arrangements...
The Tax Journal – VAT in 2021: the ‘teaser year’
Some years start with anticipation – where judgment on an important or...
Loan Charge Declaration: HMRC application to strikeout refused by the High Court
Setu Kamal appeared before the High Court of Justice Queen’s Bench Division, which...
Talk with Bloomsbury Professional Tax – Rebecca Sheldon
Rebecca Sheldon with be speaking on Inheritance Tax for Bloomsbury’s Private Client Taxation...
A D Bly Groundworks and Civil Engineering Ltd & CHR Travel Ltd v HMRC [2021] UKFTT 445 (TC)
Corporation Tax – whether expense not wholly and exclusively for purposes of...
Redmount Trust Company Ltd v HMRC
STAMP DUTY LAND TAX – sub-sale relief – s45(3) FA2003 – retrospective...
Talk on divorce and CGT – Rebecca Sheldon Copy
Rebecca Sheldon will be giving a talk via Zoom on divorce and CGT...
Old Square Tax Chambers ranked in Chambers and Partners for the UK Bar 2022
Old Square Tax Chambers is honoured to be recognised in the Chambers...
Rory Mullan formally sworn in as Queen’s Counsel
We are all very proud to announce that Rory Mullan has been formally sworn...
Fieldmuir Limited v. HMRC
(Whether appeals against income tax / NICs re overnight allowances paid to...
Legitimate Expectation in the World of VAT
Etienne Wong and Rebecca Sheldon are hosted an afternoon webinar where they discussed Legitimate Expectation in...
In the matter of CHF Pip! Plc v HMRC – Judgement –
Harriet Brown and Rebecca Sheldon appeared before the First Tier Tax Tribunal as Counsel in CHF...
CHF Pip! Plc v HMRC [2021] UKFTT 383 (TC)
Availability of EIS relief This appeal concerns the Enterprise Investment Scheme (“EIS”)...
British Tax Review: Finance Act 2021 Notes
Sarah Squires has contributed to the recent British Tax Review’s Finance Act Notes,...
Rebecca Sheldon nominee for the Young Pro Bono Barrister of the Year
Rebecca Sheldon has been nominated for Young Pro Bono Barrister of the Year!...
HMRC v Fisher Judgement
HMRC v Fisher [2021] EWCA Civ 1438 The Court of Appeal has...
HMRC v Fisher [2021] EWCA Civ 1438
An appeal concerning the transfer of assets abroad code: Tax avoidance; motive...
Trusts and Estates Law & Tax Journal, 2021
Click to read the article
MBL’s Corporate Tax Conference 2021: Sarah Squires – December 2021
Sarah Squires has been asked will be speaking at MBL’s annual corporate tax...
Harriet Brown and Grahame Jackson on information exchange and tax podcasts
Harriet Brown was recently a guest on the “Tax Stories” podcast talking about...
Bhaur & Others v IVM PCC & Others (Chancery Division)
(Part 8 Claim, Application to set aside non-UK employee benefit trusts on...
Shinelock Ltd
An appeal concerning whether a contractual obligation on the company to pay...
Sliver Seas Properties (Leamington Spa) Limited v. HMRC
(Whether input tax on fittings, furnishings and equipment provided and installed by...
Harriet Brown’s Book on International Tax Agreements now available
Harriet is one of the co-authors of the first edition of “International Tax...
James Kessler QC shortlisted for Tax Silk of the Year
We are very pleased to announce that James Kessler QC has been...
lamp & Anor, R (On the Application Of) v HMRC [2021] EWHC 2360 (Admin)
Judicial review – HMRC’s power to agree tax treatment in light of...
Vermilion Holdings Limited v. HMRC
Whether share options granted to a person who became a director. Where...
Key Haven Publications 2021 – 39th Annual Oxford Four-Silk Fourteen-Speaker Residential Seminar
Key Haven Publications will be holding the 39th Annual Oxford Four-Silk Fourteen-Speaker Residential...
Patrick Boch and Ross Birkbeck appointed to C Panel
Chambers congratulate Patrick Boch and Ross Birkbeck who have been appointed to the London C Panel...
Rebecca Sheldon case note in the British Tax Review
Rebecca Sheldon has written a case note for the British Tax Review on HMRC v...
TENANCY AND THIRD SIX PUPILLAGE VACANCY
Old Square Tax Chambers is inviting applications for a funded third six...
Chambers and Partners – High Net Worth Guide 2021
Chambers and Partners High Net Worth Guide 2021 have published their latest...
Capital Gains Tax (2021)
Rory Mullan QC will be speaking in the upcoming webinar on Capital Gains...
Rory Mullan QC interviewed by the Tax Journal
Rory Mullan QC was interviewed by the Tax Journal. One minute with Rory Mullan...
Kingsley Douglas v Revenue and Customs
Validity of VAT best judgment assessments.
John Codona’s Pleasure Fairs Limited v. HMRC
(Whether appeal against VAT assessment in time/whether permission to appeal late should...
Chambers Webinar – Pensions Taxation
Philip Simpson QC and Mary Ashley hosted an afternoon webinar where they discussed Pensions Taxation on...
TaxSnax – Episode 10: SDLT – Mixed Use Property
TaxSnax – Episode 10: SDLT – Mixed Use Property A short video...
Tax Snax Episode 9: SDLT – Higher Rates
TaxSnax – Episode 9: SDLT – Higher Rates A short video delivered...
TaxSnax – Episode 8: SDLT – Multi-Dwelling Relief
TaxSnax – Episode 8: SDLT – Multi-Dwelling Relief A short video delivered...
Brown v HMRC: SDLT sub-sales
Ross Birkbeck appeared for the taxpayer in his appeal to the First-Tier Tribunal...
Appeal before the Upper Tribunal – Moulsdale v HMRC
Moulsdale v. HMRC [2021] CSIH 29 Philip Simpson, Q.C., appeared for the...
Upper Tribunal: Cooper v HMRC
Ross Birkbeck appeared for the taxpayer in his appeal to the Upper...
Rory Mullan QC article for the Tax Journal
Rory Mullan QC has written an article for the Tax Journal. Hoey: contractor loans,...
Chambers Webinar – Contractor Loan Schemes
Rory Mullan QC and Ross Birkbeck hosted an afternoon webinar where they discussed Contractor Loan Schemes on...
Golamreza Qolaminejite (aka Anthony Cooper) v Revenue and Customs [2021] UKUT 118 (TCC)
Appearing in the Upper Tribunal for the appellant on 5 issues which...
Moulsdale v. HMRC
(Whether option to tax building switched off by provisions in Schedule 10A...
Successful costs application against HMRC
Patrick Boch, representing the taxpayer in an ongoing appeal, successfully made an...
M&M Builders (Norfolk) Limited v HMRC
Annuity given as consideration for purchase of property, whether s.52 (annuity provisions)...
Etienne Wong article for the Tax Journal
Etienne Wong has written an article for the Tax Journal. Wellcome Trust and the...
Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs
whether Industrial Buildings Allowances available.
Hannah, R (On the Application Of) v The Taxation Disciplinary Board Ltd
whether Chartered Institute of Taxation is a public body, and whether referral...
The Tax Journal – Wellcome Trust and the reverse charge
In Wellcome Trust (Case C-459/19), the CJEU held that services supplied to...
Challenge to loan charge legislation rejected
Philip Simpson, Q.C., instructed by the Office of the Advocate General, has...
Shinelock Ltd
A successful application for its costs on the basis HMRC had acted...
Contractor loans, PAYE and transfer of assets abroad
Rory Mullan appeared for the taxpayer in his appeal to the Upper Tribunal...
Hoey v Revenue and Customs Commissioners – (Upper Tribunal)
Taxation of contractor loan arrangements Jurisdiction of tribunal to address PAYE credits...
Mobey v Revenue and Customs
(STAMP DUTY LAND TAX-Multiple Dwellings Relief-whether relief available for annexe to main...
Wm Morrison Supermarkets plc v. HMRC
Whether Organix and Nakd bars confectionery for VAT purposes, and therefore zero-rated
Rebecca Sheldon article for Tax Adviser Magazine
Click to read external article
Old Square Tax chambers welcomes Jon-Selous Borlace as its newest tenant
We are delighted to welcome Jon-Selous Borlace as a tenant of chambers. Jon-Selous Borlace...
‘Forced to continue’ 2021, Tax Adviser
Click to read the article
Balhousie Holdings Limited v. HMRC
Whether sale and leaseback of care home counted as ‘disposal of the...
Success in Supreme Court in Balhousie Holdings Limited v. HMRC
Philip Simpson, Q.C., has successfully represented the appellant taxpayer in the Supreme...
Success in Jersey Royal Court
Harriet Brown represented JTC Trust Company in its successful application to have loans...
Rebecca Sheldon case note in the British Tax Review
Rebecca Sheldon has written a case note for the British Tax Review on Financial...
TaxSnax – Episode 7: Corporate Tax – Reliefs
A short talk delivered by Sarah Squires covering the announcements in the budget concerning...
Corporate Tax Loss Relief – MBL Seminars: Sarah Squires – May 2021
MBL have asked Sarah Squires to talk about the changes to corporation tax loss...
Rebecca Sheldon – co-editor of 32nd supplement of “A Handbook of EU VAT Legislation
Rebecca Sheldon has co-edited the new 32nd supplement of “A Handbook of EU VAT...
TaxSnax – Episode 6: Corporate Tax – Rates
A short talk delivered by Sarah Squires covering the announcements in the budget concerning...
TaxSnax – Episode 5: Freeports
A short talk delivered by Harriet Brown covering the announcements in the...
Finucane v. HMRC
(Whether loan charge provisions invalid as infringement of EU law on free...
TaxSnax – Episode 4: Personal Tax
A short talk delivered by Mary Ashley covering the announcements in the budget concerning...
TaxSnax – Episode 3: Avoidance
A short talk delivered by Ross Birkbeck covering the announcements in the...
TaxSnax – Episode 2: Business Rates
A short video delivered by Rebecca Sheldon covering the changes to business rates announced...
Old Square Tax Chambers launches ’TaxSnax’
Old Square Tax Chambers launches ’TaxSnax’ – a new series of short video...
Wills: which law to interpret a will – a simple question with a complicated answer
Mary Ashley explores a case which illuminates the court’s approach in such...
Allocation of profits of mixed partnerships – HFFX LLP v HMRC
Rory Mullan successfully represented the Andrey Badzyan as an interested party before the...
International Tax Bites launches with Harriet Brown
Harriet Brown (with Grahame Jackson of Hassans) has been talking about international...
Charlton Chauffeur Limited v. HMRC
Whether a payment received by way of damages for professional negligence for...
Upper Tribunal grants permission to appeal in Embiricos
The Upper Tribunal have granted permission for the taxpayer to appeal their...
Liquidator’s claim struck out
Setu Kamal attended a hearing on the 3rd and 4th of November in...
Hannah & Anor v Revenue and Customs
(SDLT – whether annuity sole consideration for house purchase, ss. 52, s.75A)...
Congratulations to Patrick Boch on the Avery Jones Medal
Congratulations to Patrick Boch, who was awarded the Avery Jones Medal for the...
The How Development 1 Ltd
An SDLT appeal concerning the purchase of a landed property with large...
Revenue and Customs v Empaminondas Embiricos (partial closure notice) [2020] UKUT 370 (TCC)
Appearing with James Kessler QC before the The First Tier Tribunal and...
Albert House Property Finance PCC Ltd & Anor v Revenue and Customs (STAMP DUTY LAND TAX)
(whether SDLT appeals validly withdrawn)
R (M.Sport Limited v HMRC) [2021] EWCA Civ 561 (Court of Appeal)
Appearing in the Court of Appeal with Robert Venables QC. On behalf...
‘Financial Reporting Council v Frasers Group PLC’ 2021, British Tax Review
https://www.sweetandmaxwell.co.uk/Product/Taxation-Law/British-Tax-Review/Journal/30791232
HMRC v SSE Generation Limited’ 2021, British Tax Review
The procedural importance of the protective assessment. This considers an important capital...
Development Securities (No.9) Ltd & Others v HMRC (UT)
(won on appeal from FTT, reversed in CA) (corporate tax residence /...
British Tax Review: Finance Act 2020 Notes
Sarah Squires has contributed to the recent British Tax Review’s Finance Act Notes,...
Taxation of Internationally Mobile Employees
James Kessler QC and Harriet Brown hosted an afternoon webinar where they...
MBL Corporate Tax Conference 2020
MBL has invited Sarah Squires to speak at their annual Corporate Tax Conference which...
Decision – TC-2019-02718 Michael Robinson
Rebecca Sheldon attended a hearing on the 17th of November in the tax...
Rebecca Sheldon has published a new case note
Rebecca Sheldon has published a new case note on Dong Yang Electronics C-547/18...
Rebecca Sheldon has been mentioned in Advocate
Rebecca Sheldon has been mentioned in this months Advocate ‘Pro Bono Heroes’ for...
Hopscotch Ltd v HMRC
(Upper Tribunal considered whether the redevelopment of residential property was part of...
Kevin McCabe v HMRC
(whether to direct HMRC to disclose documents relating to a “mutual agreement...
Corporate Tax Loss Relief – MBL Seminars: Sarah Squires
This year brought in a new corporate capital loss restriction (CCLR) which,...
Property Tax Conference 2020
Sarah Squires has been invited to speak at Bloomsbury Professional’s Property Tax Conference...
Recent Supreme Court Tax Cases
Philip Simpson QC and Rory Mullan recently hosted an afternoon webinar where...
Patrick Boch Recently Acted as an Expert Witness
Patrick Boch recently acted as an expert witness on UK law for a...
Legal 500 2021 Rankings
Old Square Tax Chambers is delighted to have been ranked in the...
‘Coyle Transport v HMRC’ 2020, British Tax Review
Click to read the article
‘Dong Yang Electronics Case C-547/18’ 2020, British Tax Review
Click to read the article
‘Principal private residence relief’ 2020, Key Haven
Click to read the article
‘Residence under the OECD Model’ 2020, Key Haven
Click to read the article
'The tax plans of the major parties,‘ 2019, Key Haven Tax Review
Click to read the article.
The International Aspects of VAT on Legal Advisory Fees
Click to read the article
John Gunn & Sons Limited v. HMRC
whether amount due by way of aggregates levy restricted to amount of...
Key Haven Tax Planning Webinar
11 members of chambers will be speaking at the Key Haven Tax...
Coyle Transport in the British Tax Review
Rebecca Sheldon has published a new article on Coyle Transport in the British...
Rebecca Sheldon, appointed as One of Three Co-editors of a Handbook of EU VAT legislation
Rebecca Sheldon has been appointed as one of three co-editors of a Handbook...
Ranked as a leading set in Chambers HNW
The Chambers HNW 2020 rankings have been released and once again chambers...
BlackRock: single supply, dual use – apportionment?
BlackRock (Case C-231/19) concerns VAT on a single supply of investment management...
Tax Fraud, the Proceeds of Crime Act and Furlough Fraud
Old Square Tax Chambers will be hosting an afternoon webinar where Patrick Cannon and Rebecca...
Fisher v HMRC for Tax Advisor Magazine
Rebecca Sheldon has written an article on Fisher v HMRC for Tax Advisor...
Developments in Offshore Taxation
Old Square Tax Chambers recently hosted an afternoon webinar where James Kessler...
Rory Mullan: Tax Penalties Uncovered – Key Elements Explained
Rory Mullan has been invited to speak at a MBL Seminar , which...
Corporate Capital Loss Restriction (CCLR)
A new restriction on the use of carry forward capital losses by companies within the...
Etienne Wong: HMRC v Royal Opera House
In the latest article in Tax Journal, Etienne Wong discusses the latest HMRC v Royal Opera...
Royal Opera House: VAT, opera and ice cream
In HMRC v Royal Opera House Covent Garden Foundation, the Upper Tribunal held...
Arron Banks v HMRC [2020]
Rebecca Sheldon has published an article on Arron Banks v HMRC [2020] UKUT 0101...
Robert Venables QC – A Signal Honour
Robert Venables Q.C. has been elected as an Honorary Fellow of the College...
HMRC v. Vermilion Holdings Limited
Whether share options granted to a person who became a director. Where...
Free Webinar on Finance Bill 2020
Old Square Tax Chambers recently hosted an afternoon webinar where Robert Venables...
Corporate Tax Loss Relief | MBL Seminars: Sarah Squires
Since April 2017, companies have been adjusting to the corporate income loss...
Off-Payroll Working: Treating People Fairly
On 27 April 2020, the House of Lords Finance Bill Sub-Committee released...
UK Resident Non Doms: The Remittance Basis
UK Resident Non Doms: The Remittance Basis If you are a non-domiciled...
Off-Payroll Working: Treating People Fairly
The Report was published following the Committee’s recent inquiry into the UK...
Tax on overseas properties: which laws apply?
Rebecca Sheldon of Old Square Tax Chambers provides an overview of some...
Publication of ‘Taxation of Non-Residents and Foreign Domiciliaries’
This well known book provides comprehensive information about: – Taxation of foreign...
A Stable Proposition? – Tax Adviser
Rebecca Sheldon has published a new article in the Tax Adviser magazine entitled...
Rory Mullan comments on Loan Charge decision
Mrs Justice Andrews today handed down judgement in Zeeman and Murphy v...
Le Roux Zeeman & Ors v HM Revenue and Customs [2020] EWHC 794
Appearing in the High Court with Robert Venables QC Counsel acted on...
High Court Dismisses Challenge to the 2019 Loan Charge
The High Court has dismissed two claims for judicial review of the...
Double Tax Treaties Explained
Harriet Brown of Old Square Tax Chambers – leading barristers in the field...
Covid-19: Temporary Measures to Support Our Clients
We at Old Square Tax Chambers are committed to providing the very...
Moulsdale v. HMRC
Whether option to tax building switched off by provisions in Schedule 10A...
Fisher v HMRC
In Fisher v HMRC Rory Mullan (led by Philip Baker QC) represented the taxpayers...
Lovie Limited v. HMRC
Whether rock quarried at particular quarry was mainly ‘slate’ and therefore exempt...
Sarah Squires appointed Specialist Adviser to the House of Lords
Sarah Squires has been appointed specialist advisor to the House of Lords...
How to Keep Your Money, Episode 10,’Brexit and Judicial Review’, GFOS (Podcast)
Caroline has been concerned that in recent years new tax legislation has...
Private Client Tax – End of year round-up 2019
Rory Mullan will be speaker in the upcoming webinar on Private Client Tax...
Grinyer v. HMRC
Whether, in course of enquiry into personal tax return. HMRC entitled to...
Archus Trading Limited v. HMRC
Whether company providing doctors for GP surgery in prison making supply of...
Current Issues in Employment Taxation
Old Square Tax Chambers is hosting an afternoon seminar where Philip Simpson QC,...
Snow Factor Limited v. HMRC
Whether supply of ski lift passes at indoor ski slope attracted reduced...
Castlelaw (No. 628) Limited v. HMRC
Whether reasonable excuse for relief from senior accounting officer penalties.
MCX Dunlin (UK) Ltdd v Revenue And Customs
(whether repayments were Advance Petroleum Revenue Tax or PRT; represented HMRC)
The Tax Journal – 2020 through the VAT lens
www.taxjournal.com/home
A stable proposition?’ 2020, Tax Adviser
www.taxadvisermagazine.com/article/stable-proposition
UK Resident Non Doms: The Remittance Basis
The below article by Rebecca Sheldon (barrister at Old Square Tax Chambers)...
‘All bets are off- Fisher v HMRC‘ 2020, Tax Adviser
www.taxadvisermagazine.com/article/all-bets-are
‘Sheiling Properties Limited’ 2020, Tax Adviser
www.taxadvisermagazine.com
End of Year Review Issue of Tax Journal
The Tax Journal recently published the End of the Year review Issue...
Free Seminar on Private Client Tax Developments
Old Square Tax Chambers hosted an afternoon seminar where James Kessler QC, Harriet...
Old Square Tax Chambers ranked as a leading set
Old Square Tax Chambers is delighted to have been ranked in the...
Newton & Anor v Revenue & Customs
(SDLT - whether discovery - whether subsale relief applied)
Corporation Tax Loss Relief: The Loss Restriction
The Tax Journal recently published part 2 of a practice guide on...
Snow Factor / Snow Factor Training Limited v. HMRC
Whether ski lessons etc. at indoor ski slope were exempt from VAT...
Mark Mitchell & Paul Bell
Julian Hickey acted for the Appellants (HMRC seeking to rely on documents...
MBL Seminars – 2019 Annual Corporate Tax Conference
Sarah Squires has been invited to speak at the MBL Seminar’s annual conference...
Revenue Powers
Old Square Tax Chambers hosted an afternoon seminar on the 17th of...
All Or Nothing – Tax Adviser
Rebecca Sheldon has published a new article in Tax Adviser magazine entitled “All...
Corporation Tax Loss Relief – Article – Sarah Squires
The Tax Journal recently published a practice guide on corporation tax loss...
‘Italmoda: the birth of the principle of third-party liability for VAT fraud,’ 2016
Click to read the article
‘Finance (No.2) Act 2017 Notes: Section 68: penalty for transactions connected with VAT fraud etc,’ 2017
Click to read the article
‘Praesto Consulting UK Ltd v HMRC [2019] EWCA Civ 353‘ 2019, British Tax Review
Click to read the article
non-taxable transactions and VAT deductibility
Etienne Wong recently had an article entitled “University of Cambridge: non-taxable transactions and...
2019 Chambers UK Bar Awards
Old Square Tax Chambers is delighted that Rory Mullan has been nominated for ‘Tax...
‘All or nothing: Embiricos v Revenue and Customs Commissioners [2019] UKFTT 236 (TC)’ 2019
Click to read the article
British Tax Review: Finance Act 2019 Notes
Sarah Squires is among the contributors to the British Tax Review’s Finance Act...
Devine v. HMRC
Appeal against assessments to betting duty based on alleged underdeclarations of turnover.
CIOT Autumn Residential Tax Update Conference 2019
Sarah Squires will be among the speakers at this year’s CIOT Autumn Residential...
Praesto Consulting UK ltd v HMRC – Input tax credit
Rebecca Sheldon has published a new article for British Tax Review. To view...
Old Square Tax Chambers ranked in Chambers and Partners
Old Square Tax Chambers is honoured to be recognised in the Chambers...
Philip Simpson QC appointed to the Attorney General’s Panel
We are pleased to announce that Philip Simpson QC has been appointed to the...
Limits to Upper Tribunal Jurisdiction
Rebecca Sheldon has published her first article in the Taxation Magazine. To read...
Limits to Upper Tribunal jurisdiction
Key points Generally, the facts of a case should be determined at...
EANOVAT Annual Conference
Rebecca Sheldon will be speaking at EANOVAT Annual Conference on the 6th of...
LexisPSL Practice Note: the QPP exemption – Sarah Squires
Sarah Squires has been recently listed as one of LexisPSL’s contributing authors, following the update of...
Dundas Heritable Limited v. HMRC
Whether claims for capital allowances made in time.
VAT Recovery by Holding Companies – Key Principles Explored
Etienne Wong will be speaker in the up coming webinar on VAT Recovery...
KEY HAVEN PUBLICATIONS LTD – PRACTICAL TAX PLANNING 2019
37th Annual Oxford Four-Silk Residential Seminar and Workshop PRACTICAL TAX PLANNING 2019 Tuesday...
London Legal Walk 2019
Old Square Tax Chambers has entered a team for the London Legal...
Kotton v. HMRC
Whether HMRC entitled to obtain credit card documents following request by Swedish...
Commercial Property Development – MBL Seminars ~ Sarah Squires
Sarah Squires will be providing an update on recent UK tax developments as...
Free Seminar (Manchester) – Dealing with HMRC Investigations
Old Square Tax Chambers hosted an afternoon seminar on 22nd of May 2019...
Tax for General Practice – Spring 2019
Rory Mullan and Harriet Brown were speakers on Inaugural Tax for General Practice on 30th of April...
James Kessler QC and Ross Birkbeck – Embiricos v HMRC [2019]
Rory Mullan and Harriet Brown were speakers on Inaugural Tax for General Practice on 30th of April...
Trusts and Estates Law & Tax Journal, 2021
Click to read the article
Trustees’ powers: Beyond the deed
Mary Ashley explores a recent case considering the options by which trustees...
Rory Mullan and Harriet Brown – Butt v HMRC
Rory Mullan and Harriet Brown have been commended for their pro bono work by the Court of...
Butt v HMRC [2019] EWCA Civ 554 (Court of Appeal)
Appeal on the issue of whether a VAT penalty imposed by reference...
Embiricos v Revenue and Customs Commissioners [2019] SFTD 795 and [2019] UKFTT 236 (TC)
James Kessler QC and Ross Birkbeck (instructed by Moore Stephens, accountants) for...
Free Seminar: Tax Administration and Taxpayer Rights
Old Square Tax Chambers hosted an afternoon seminar where Rory Mullan, Ross Birkbeck and Philip Simpson QC....
Computational Structural Mechanics Limited v. HMRC
Whether, for VAT purposes, individual acting as director of taxpayer or on...
Rebecca Sheldon has joined Chambers as a full tenant
Rebecca holds two first class law degrees from the universities of Durham...
Turners (Soham) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX) : Exemptions and reliefs)
computation of trading profits / application of statutory renewals allowance; whether trucks...
Macleod and Mitchell Contractors Limited v. HMRC
Philip Simpson, Q.C., has successfully acted for the taxpayers in the case...
Current and New Issues with the Taxation of UK Real Estate
Old Square Tax Chambers are hosting an afternoon seminar on 7 March 2019 where Patrick Cannon, Etienne...
Macleod and Mitchell (Contractors) Limited v. HMRC
Whether insurance premiums taxable as benefit-in-kind to director where policy mistakenly taken...
R (Jimenez) v FTT & HMRC [2019] EWHC Civ 51 (Court of Appeal)
Appeal by HMRC on the issue of whether a notice issued under...
Corporation Tax Loss Reforms – MBL Seminars
Sarah will be speaking on the 2017 reforms to the availability of...
Pulsin’ Limited v. HMRC ~ Philip Simpson QC
Philip Simpson QC successfully represented the taxpayer in the case Pulsin’ Limited v. HMRC....
Pulsin Ltd v HMRC
represented HMRC, whether product an item of “confectionary” or a “cake” for...
VAT and the evolution of the special investment fund
Etienne Wong recently had an article he co-authored with Alex Tostevin of Dentons...
Ryanair: holding companies recovering VAT
Etienne Wong recently had an article entitled “Ryanair: holding companiesrecovering VAT” published in...
UPDATED Practice Note on Sukuk
Etienne Wong has recently updated his Practice Note on Sukuk – investment bond arrangements...
Corporation Tax Loss Reforms – MBL Seminars
Following on from the seminars that Sarah Squires gave on the new corporation tax...
Free Seminar: Taxation of Trusts
Old Square Tax Chambers hosted an afternoon seminar where Robert Venables QC, Harriet Brown and Patrick Boch discussed...
Tax Planning for 2019 – Key Haven Publications Ltd
Robert Venables QC, James Kessler QC and Ross Birkbeck will be among the speakers for...
Clauses for Thought (STEP 2018)
Click to read the article
Biffin Limited v. HMRC
Whether taxpayers should be allowed further time to provide witness statements.
DAC Beachcroft v HMRC
Information notice, application of legal professional privilege, Information Notice: Resolution of Disputes...
Olive Garden Catering Company Limited v. HMRC
Whether supplies by taxpayer were of catering or of staff for VAT...
Taylor Clark Leisure plc v. HMRC
Whether representative member of VAT group entitled to repayment of VAT where...
Character World Limited v. HMRC
Case concerning whether slankets (items made out of fleece material, in the...
Redwood Birkhill Limited v. HMRC
VAT treatment of discounts given by breweries to publicans.
Glasgow School of Art v. HMRC
The case concerned whether the construction of a new building (the Reid...
Rajesh Gill v HMRC
A 7-day trial on whether the taxpayer, a well-known financial securities trader,...
Checking the power – Tax Adviser
The Court of Appeal’s decision in R (on the application of Rowe...
Dundas Heritable Limited v. HMRC
The taxpayer company had filed tax returns for two years late, more...
Mark Winstanley(dec’d)
Whether a closure notice may be given to a taxpayer who has...
Inheritance tax: The net widens
Mary Ashley discusses the pros and cons of the new inheritance tax...
National Federation of Occupational Pensioners v HMRC
VAT / unincorporated associations / whether separate person for VAT
Scotch Whisky Association v. The Lord Advocate
Petition for judicial review challenging the lawfulness of the Act. Philip argued...
Routier v HMRC [2017] EWCA Civ 1584 (Court of Appeal)
– Status of Jersey in EU law – meaning of charity in...
Imposing Territorial Limitations (Taxation 2017)
Click to read the article
Location Counts (Taxation 2017)
Click to read the article
Findmypast Limited v. HMRC
Nature of supply for VAT purposes in context of on-line services; whether...
Butt v HMRC [2017] UKUT 325 (TCC)
Rory Mullan QC, Etienne Wong, and Harriet Brown Acted for the Appellant.
Frosh, Joyce, Goring-Thomas v HMRC
(closure notices / effect of invitation to settle letters)
Rajesh Gill v HMRC
This included the effect of the quantitative easing programme on financial markets...
HMRC v Hely-Hutchinson [2017] EWCA Civ 1075
Rory Mullan QC and Harriet Brown acted under direct access for the...
HMRC v Hely-Hutchinson
Appeal by HMRC on the question of whether taxpayer had an enforceable...
James H Donald (Darvel) Limited v. HMRC
Whether income tax assessments to be reduced by corporation tax payments made...
AIM (Perth) Limited v. HMRC
Whether loans made by pension fund to sponsoring employer unauthorised payments /...
Sibcas Limited v. HMRC
Whether units installed as temporary classrooms were ‘immovable’, and their supply was...
Variation: Keeping up-to-date
Mary Ashley looks at modernising trusts through variation ‘The court’s jurisdiction does...
Andrey Badzyan v HMRC
Application for stay of appeal by former partner of an investment firm...
Redwood Birkhill Limited v. HMRC
VAT treatment of discounts given by breweries to publicans.
Gullane Golf Club v. HMRC
Application for permission to appeal late against refusal of VAT claim.
Macleod & Mitchell Contractors Limited v. HMRC
Whether insurance premiums paid by employer a taxable benefit in kind. Where...
Dong v National Crime Agency
Application for postponement of tax
Alliance Trust Savings Limited v. Currie
Claim for repayment of part of pension fund paid out without deduction...
Scotch Whisky Association v. Scottish Parliament
Whether legislation to impose minimum retail price per unit of alcohol compatible...
A degree of unfairness (Taxation 2016)
Click to read the article
Caithness Rugby Football Club v. HMRC
Whether rugby club pavilion used similarly to a village hall, and construction...
Sibcas Limited v. HMRC
Whether units installed as temporary classrooms were ‘immovable’, and their supply was...
Balhousie Group Limited v. HMRC
Whether sale and leaseback of a residential care home counted as the...
Faskally Care Home Limited v. HMRC
Whether company making taxable supplies and therefore entitled to credit for input...
Tax: Victory for the taxpayer
Mary Ashley looks at Lobler v HMRC [2015], which has an interesting...
HMRC v Apollo Fuels Ltd [2016] EWCA Civ 157 (Court of Appeal)
Can a benefit in kind charge arisein respect of provision of a...
Surprise Discovery – Tax Adviser, March 2016
Click to read the article
William Archer v HMRC
An application for costs due to alleged unreasonable conduct by the Revenue.
Matossian v. Matossian
Gifts by deceased – whether voidable on ground of facility and circumvention...
Findmypast Limited v. HMRC
Whether on-line credits able to be used to download documents on genealogy...
Knutsford Business Services Limited v. HMRC
Whether invoices sufficient to entitle input tax deduction.
Inheritance Tax: Less tax is more complexity
Mary Ashley takes a look at proposals for the residence nil-rate band...
R (oao Hely Hutchinson) v HMRC
Successful application for leave to judicially review HMRC’s refusal to apply guidance...
Butt v HMRC
(MTIC fraud – s.61 VATA penalties by reference to disallowed input tax...
Caithness Rugby Football Club v. HMRC
Whether a pavilion ‘similar to a village hall’ for the purposes of...
The Danish GAAR – Defending the Welfare State or Intellectual Inertia?
A comparison of Danish measures against cross-border avoidance with the approach of...
Royal Troon Golf Club v. HMRC
Whether supplies of food and drink by a members club to its...
Senex Investments Limited v. HMRC
Whether the activities of a church were a trade for the purposes...
Chadda v Revenue and Customs Comrs
Inheritance tax implications of property passing by survivorship and the formalities necessary...
Brightsolid Online Technology Limited v. HMRC
Whether credits issued by online genealogy database face-value vouchers for VAT purposes.
Gifts With Reservation: A win for the taxpayer
Mary Ashley gives an update on the long-running case of Buzzoni v...
Buzzoni v HMRC: another Ingram?
Click to read the article
Taylor Clark Leisure plc v. HMRC
Fleming claims in context of VAT group where a company has left...
Taylor Clark Leisure plc v. HMRC
Claims for repayment of VAT in context where claim relates to transactions...
Fisher v HMRC
Transfer of assets abroad: tax avoidance; motive defence; quasi transferors; incompatibility with...
Trusts: Dealing with mistakes
Mary Ashley examines the lessons from Jersey case In the Matter of...
Lees of Scotland and Thomas Tunnock Limited v. HMRC
Whether snowballs are cakes or general confectionery for VAT purposes.
Ardmore Construction Ltd v Revenue and Customs Commissioners
James Kessler QC and Amanda Hardy (instructed by BDO Stoy Hayward LLP)...
Ardmore Construction Ltd v Revenue and Customs Commissioners
James Kessler QC and Amanda Hardy acted for the appellant. Income –...
Luigi Pia and Sons v. HMRC
Appeal against VAT assessments based on alleged underdeclarations of turnover.
European Development Company (Westhill Hotel) Limited v. HMRC
Penalty surcharge for late payment of VAT over a number of years.
Butlers Ships Stores v. HMRC
Excise duty assessments on innocent warehousekeeper in context of excise duty fraud.
Mandagie v. HMRC
Application for permission to appeal out of time.
Freeman v HMRC
Validity of TMA, section 29 discovery assessment
The December 2012 Amendment of the Corporation Tax Act – A Death Blow for Conduit Companies?
A commentary on an amendment to the Danish Corporation Tax Act, principally...
Cairnsmill Caravan Park v. HMRC
Whether part-resurfacing of caravan park capital or revenue for income tax purposes.
Measuring the dimensions of the UK Patent Box
Click to read the article
Ballard v HMRC
Interaction of ITEPA, sections 394 and 401 – the application of the...
Re A
Application for hearing to be in private
Drumtochty Castle Limited v. HMRC
Whether supply of wedding venue was exempt supply of land and buildings...
Butlers Ships Stores v. HMRC
Excise duty assessments on innocent warehousekeeper in context of excise duty fraud.
Maritsan Developments Limited v. HMRC
Existence of partnership for VAT purposes.
Countrywide Estate Agents FS Limited v HMRC
Determination of whether a payment made in respect of goodwill constituted a...
Revenue and Customs Comrs v PA Holdings Ltd [2011] EWCA Civ 1414 (Court of Appeal)
Treatment of dividends paid to employee shareholders in respect of restricted shares...
DEEMED DIVIDENDS, ZERO/TEN, JERSEY AND THE EU
Click to read the article
Pure Independence (UK) Limited v. HMRC
Zero-rating of memory foam mattresses.
Dryburgh v. Scotts Media Tax Limited
Director’s duties in context of EBT / corporation tax deduction.
The Transparency of Jersey Partnerships and Certainty when Planning
Harriet’s article is focused on The Transparency of Jersey Partnerships and Certainty...
The Changing Face of Taxation in a Low Tax Jurisdiction
Harriet’s article is focused on theTaxation of Deemed Dividends under Jersey Law:...
Littlewoods Ltd and others v HMRC: compound interest overpaid VAT – where are we now?
Please contact chambers by email to request a copy of the article....
Correcting Mistakes: Ashcroft v Barnsdale and rectification
Please contact chambers by emailing [email protected].
Spring Salmon and Seafood v. HMRC
Application to restore company to register in context of claims for income...
The Development of Hastings-Bass in Jersey
Click to read the article
Queensbury Rules – the HMRC Internal Review Procedure One Year On
Click to read the article
H v H
tax counsel in ultra high net worth divorce
Charities and variation of wills
Click to read the article
Considering the UK Tax Implications for Jersey Foundations
Click to read the article
Income-shifting post Finance Act 2009
Click to read the article
Burns and another v Revenue and Customs Commissioners; SpC 728
James Kessler QC and Amanda Hardy (instructed by Stephanie Churchill of Grant...
The Executors of Bower v HMRC
Setu Kamal acted for the appellants
Charitable Changes.
Please contact chambers by email to request a copy of the article....
When is a debt not a debt? The Phizackerley trap
Click to read the article
Revenue and Customs Commissioners v Loyalty Management UK Ltd [2008] STC 59, [2007] EWCA Civ 965, and 151 Sol Jo 1300
Robert Venables QC and Rory Mullan (instructed by Lovells) for LMUK. Value...
Phizackerley v HM Revenue and Customs
(deduction of debt disallowed under the artificial debt rule). (deduction of debt...
Inland Revenue certificates
Click to read the article
Revenue and Customs Commissioners v Loyalty Management UK Ltd
Robert Venables QC and Rory Mullan (instructed by Lovells) for LMUK. Value...
BUPA Hospitals Ltd and another v Customs and Excise Commissioners
Robert Venables QC and Timothy Lyons QC for the claimants. BUPA Hospitals...
Greenalls Management Ltd v Customs & Excise Commisssioners [2005] UKHL 34 (House of Lords)
Robert Venables QC and Rory Mullan (instructed by Dorsey & Whitney) for...
Greenalls Management Ltd v. Commissioners of Customs and Excise [2005] UKHL 34, [2005] 1 WLR 1754 (House of Lords)
Liability to excise duty of innocent warehousekeeper on diversion of goods
Howell v Trippier [2004] STC 1245 (Court of Appeal)
Income tax liability of trustees of a discretionary settlement in receipt of...
Jerome v Kelly (Inspector of Taxes)
Robert Venables QC and Amanda Hardy for the taxpayer. Revenue — Capital...
Red Discretionary Trustees v Inspector of Taxes; Spc 397 [2004] STC (SCD) 132
Robert Venables QC and Rory Mullan (instructed by Deloitte & Touche LLP,...
Mount Murray Country Club Ltd. And Ors v. Macleod and Ors
(disclosure of documents by tax authorities to Commission of Enquiry – confidentiality...
Greenalls Management Ltd v Customs and Excise Commissioners
Robert Venables QC and Rory Mullan for Greenalls. Revenue — Customs and...
Jerome v Kelly (Inspector of Taxes)
Robert Venables QC and Amanda Hardy (instructed by Stokes, Portsmouth) for the...
Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
Robert Venables QC and James Kessler (instructed by James Berkeley, Unilever (UK)...
Regina v. Dimsey; Regina v. Allen
Alan Newman Q.C. and James Kessler for Allen. Income tax—Transfer of assets...
Greenalls Management Ltd v Customs and Excise Commissioners
Robert Venables QC and Rory Mullan (instructed by Ernst & Young) for...
Jerome v Kelly (Inspector of Taxes)
Robert Venables QC and Amanda Hardy (instructed by Stokes, Portsmouth) for the...
Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
This is an appeal by Unilever (UK) Holdings Ltd (“Unilever”), for whom...
Stewart and another (t/a GT Shooting) v Customs and Excise Commissioners
Robert Venables QC and Amanda Hardy (instructed by Edwin Coe) for the...
Regina v Dimsey [2001] UKHL 46 Regina v Allen [2001] UKHL 45
Robert Venables QC, Peter Doyle, Timothy Lyons and Amanda Hardy for D. ...
Regina v Dimsey ; Regina v Allen
Alan Newman QC and James Kessler for the appellant in the second...
Jerome v Kelly (Inspector of Taxes)
Robert Venables QC and Amanda Hardy (instructed by Stokes, Portsmouth) for the...
Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes)
Robert Venables QC and James Kessler (instructed by Tony Tinsley) for the...
Tax Avoidance by Transfer of Assets Abroad
Please contact the clerks by email to request a copy of the...
NMB Holdings Ltd v Secretary of State for Social Security
Robert Venables QC and James Henderson (instructed by Slaughter & May) for...
Taxation News, The Charity Law & Practice Review
Please contact the clerks by email to request a copy of the...
FB 2000 & Tax Planning for Offshore Trusts
Please contact the clerks by email to request a copy of the...
Repeal of the Charge on Emigration of Trustees?
Please contact the clerks by email to request a copy of the...
Parker Hale Ltd v Customs and Excise Commissioners
Robert Venables QC (instructed by Edwin Coe) for the appellant. Value added...
A Case of Uncommon Control: R v. CIR ex p Newfields Developments
Please contact the clerks by email to request a copy of the...
Taxation of E Commerce: A Traditional View
Please contact the clerks by email to request a copy of the...
UK Mini-Budget 2000 Anti Avoidance Measures
Please contact the clerks by email to request a copy of the...
Capital Losses & Trusts
Please contact the clerks by email to request a copy of the...
Transitional Gains & Losses of ‘Golden Trusts’
Please contact the clerks by email to request a copy of the...
Regina v. Dimsey; Regina v. Allen
Robert Venables Q.C.; Peter Doyle and Amanda Hardy for Dimsey. Income tax—Transfer...
R v Dimsey R v Allen
Alan Newman and James Kessler (instructed by Gouldens) for A. Criminal Law...
Attribution of Capital Gains of Non-Resident Companies
Please contact the clerks by email to request a copy of the...
Schuldenfrei v Hilton (Inspector of Taxes)
Peter Sheridan QC, Robert Venables QC and Amanda Hardy (instructed by Lipkin...
REGINA v. DIMSEY ; REGINA v. ALLEN
Robert Venables Q.C. , Peter Doyle and Amanda Hardy for the first...
REGINA v. DIMSEY ; REGINA v. ALLEN
Alan Newman Q.C. and James Kessler (assigned by the Registrar of Criminal...
Private Benefit: A Conundrum
Please contact the clerks by email to request a copy of the...
Value Shifting Out of Shares
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Charities & Imputed Capital Gains
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‘Control’ in the New Transfer Pricing Provisions
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Residence of Companies: The Real Management & Control Test (Company Residence)
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Golden Trusts: Action Prior to 06/04/99
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The Transfer Pricing Provisions & Benefits from Offshore Structures
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‘Where is an Interest in a Unit Trust Situated?
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The Interpretation of Double Taxation Conventions: Residence of Dual Resident & Temporarily Non Resident Individuals
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‘The Source of Interest: A Practical, Hard Matter of Fact’
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A Note on Leon Sartin’s ‘Tax Recovery Claims by the Settlor’
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‘Carbolic Smoke Ball Protects influenza’ or Ingram v. CIR in the HL
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A preface to Julian Ghosh’s ‘Loan Relationships & TCGA 1992 – Conversions.
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Transfers Between Settlements – A Loophole?
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VAT Focus: VAT Groups
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Capital Payments to Charities from Offshore Trusts
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Unigreg Ltd v Commissioners of Customs and Excise
Robert Venables QC and Julian Ghosh (instructed by Landau & Scanlan) for...
Memec plc v Commissioners of Inland Revenue
Robert Venables QC, Julian Ghosh and Amanda Hardy (instructed by Finers) for...
A General Statutory Anti-Avoidance Provision
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CIR v. Challenge Corporation & Ensign Tankers (Leasing) v. Stokes after CIR v. Willoughby
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Corporation Concerns: Meeting Points – the Limitations of Ramsay
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Gifts in Kind to Charity: Some Tax Tips
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The CT Loan Relationships Provisions
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Double Tax Treaty Override: Bricom Holdings v. CIR in the Court of Appeal
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Tax Avoidance After CIR v. Willoughby
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The 100 Year Rule & the Rules Against Perpetuities & Excessive Accumulations
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CIR v. Hang Seng Bank, CIR v. HK-TVB International & CIR v. Orion Caribbean
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CIR v. Challenge Corporation & Ensign Tankers (Leasing) v. Stokes after CIR v. Willoughby
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The Ramsay Doctrine After CIR v. MacGuckian
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Holdover Relief Via Revocable Settlements
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Gifts to Companies: Avoiding the Gift with Reservation of Benefit Provisions
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‘Market Value’: What did CIR v. Crossman Decide?
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Judicial Anti-Avoidance Doctrines After Countess Fitzwilliam
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Offshore Planning: Tax Avoidance After Willoughby v. CIR
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Avoidance Schemes: Tax Planning After McGuckian
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Transfers of Assets Abroad after MacGuckian
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The Bricom Decision – A Reply to Dr. John Avery-Jones from Robert Venables QC
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IR Prosecution: “Unsafe & Unsatisfactory”
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Capital Distributions from Non Resident Trusts: a Tax Trap for Charities
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Partially Exempt Estates & Relieved Property
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‘Unsafe & Unsatisfactory’ – R v. Charlton
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What Did Marshall v. Kerr Decide?
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Double Taxation Treaties: The Antidote to Anti Avoidance Provisions? Bricom Holdings v. CIR
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Capital Distributions from Non Resident Trusts: A Tax Trap for Charities
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Gifts by Associated Operations
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Steele (Inspector of Taxes) v EVC International NV (formerly European Vinyls Corp (Holdings) BV)
Robert Venables QC and Robert Grierson (instructed by Allen & Overy) for...
R v Inland Revenue Commissioners, ex parte Unilever plc and related application
Robert Venables QC, James Kessler and Amanda Hardy (instructed by Beachcroft Stanleys)...
Gift Aid Relief for Gifts in Kind
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Remittances in Kind –A Reply to Richard Bramwell QC
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Company Residence: The New UK Rules
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VAT on the Importation of Excise Goods
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Wills & Their Alternatives in the AIDS Era
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The Insurance & Taxation Implications of Health Trusts
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Taxation of Share Options: A Heterodox Note
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Liability of ‘Donees’ for CGT on Gifts
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Transfer of Assets Abroad: Mr. Brackett’s Problem Case
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Sovereign Immunity & Repayment of Withholding Tax
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Interest in Offshore Funds Held by Non Resident Trustees: FA 1995 Changes
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UK Taxation of Non Residents: The New Substantive Rules
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UK Taxation of Non Residents: Liability of UK Representatives
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An IHT Tax Trap for Settlors of Non Resident Trusts
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The Liechtenstein Foundation & UK Tax Avoidance
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R v Inland Revenue Commissioners, ex parte Unilever plc and related application
Robert Venables QC and James Kessler (instructed by Beachcroft Stanleys) for the...
A Note on Gerolstein
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Double Taxation Treaties as a Defence to ICTA 1988, s775-777
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After Marshall v. Kerr
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IHT ‘Traps’ in CGT Planning Schemes
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Gifts of Business Property & Agricultural Property to Discretionary Trusts
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The UK Charity & Double Taxation Treaties
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Personal Portfolio Bonds & ICTA 1988 s.739
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The Offshore Envelope Trick’ – A Problem
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Indirect Demergers – Trust Capital or Income?
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Double Taxation Reg Deathbed Repurchase Ploy
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The Offshore Beneficiary Provisions & Beneficial Loans.
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Moodie v. CIR
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Discretionary Trusts and Reservations of Benefit.
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When a Deed of Variation Does Not Vary.
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When is Remittance Not a Remittance?
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Non Resident Trusts – An IR Setback
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Fundamentals of the Taxation of trustees and beneficiaries – extract from ‘Comments on the IR CD on Taxation of Trusts’
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When is a Settlement the same Settlement?
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GROB Avoidance by Interest in Possession Trust for Spouse
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Marshall (HM Inspector of Taxes) v Kerr
Mr. Robert Venables Q.C., who appeared for Mr. Kerr Capital gains tax...
The Offshore Settlor Provisions – Additions to Non Qualifying Settlements
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Transfer of Assets Abroad – Part 2
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Offshore Trusts: Non Resident Trusts
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Non Residents Trading in the UK
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FB 1991 Offshore Settlor Provisions and Offshore Beneficiaries Provisions
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Variations of Estates, Policy and the Battle of the Books
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CGT Avoidance – the Sub-Subsidiary Trick
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What Did the Second Vestey Case Really Decide?
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Dawson v Inland Revenue Commissioners
Stephen Oliver QC and James Kessler for the taxpayer. Foreign possessions –...
STANTON (INSPECTOR OF TAXES) APPELLANT AND DRAYTON COMMERCIAL INVESTMENT CO. LTD. RESPONDENTS
(Corporation tax on chargeable gains – issue of own shares by company...