Cases
Here are some of the many tax cases we have handled in recent years. Please use the filter to select cases by area of expertise.
Chadda v Revenue and Customs Comrs
[2014] UKFTT 1061 (TC), [2015] WTLR 75
Inheritance tax implications of property passing by survivorship and the formalities necessary...
Brightsolid Online Technology Limited v. HMRC
[2014] UKFTT 1040 (TC)
Whether credits issued by online genealogy database face-value vouchers for VAT purposes.
Taylor Clark Leisure plc v. HMRC
[2016] CSIH 54
Claims for repayment of VAT in context where claim relates to transactions...
Taylor Clark Leisure plc v. HMRC
[2014] UKUT 396
Fleming claims in context of VAT group where a company has left...
Devine v. HMRC
[2014] UKFTT 855 (TC)
Appeal against assessments to betting duty based on alleged underdeclarations of turnover.
Fisher v HMRC
[2014] UKFTT 804 (TC)
Transfer of assets abroad: tax avoidance; motive defence; quasi transferors; incompatibility with...
Lees of Scotland and Thomas Tunnock Limited v. HMRC
[2014] UKFTT 630 (TC)
Whether snowballs are cakes or general confectionery for VAT purposes.
Ardmore Construction Ltd v Revenue and Customs Commissioners
16 ITLR 992 and [2014] UKFTT 453 (TC)
James Kessler QC and Amanda Hardy acted for the appellant. Income –...
Ardmore Construction Ltd v Revenue and Customs Commissioners
[2014] SFTD 1077 and [2014] UKFTT 453 (TC)
James Kessler QC and Amanda Hardy (instructed by BDO Stoy Hayward LLP)...
Luigi Pia and Sons v. HMRC
[2014] UKFTT 232 (TC)
Appeal against VAT assessments based on alleged underdeclarations of turnover.