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.
Scotch Whisky Association v. The Lord Advocate
[2017] UKSC 76
Petition for judicial review challenging the lawfulness of the Act. Philip argued...
Routier v HMRC [2017] EWCA Civ 1584 (Court of Appeal)
[2017] EWCA Civ 1584 (Court of Appeal)
– Status of Jersey in EU law – meaning of charity in...
Findmypast Limited v. HMRC
[2017] ScotCS CSIH 59
Nature of supply for VAT purposes in context of on-line services; whether...
Butt v HMRC [2017] UKUT 325 (TCC)
[2017] UKUT 325 (TCC)
Rory Mullan QC, Etienne Wong, and Harriet Brown Acted for the Appellant.
Frosh, Joyce, Goring-Thomas v HMRC
[2017] STC 1941 (UT)
(closure notices / effect of invitation to settle letters)
Rajesh Gill v HMRC
[2017] UKFTT 597 (TC)
This included the effect of the quantitative easing programme on financial markets...
HMRC v Hely-Hutchinson
[2017] EWCA Civ 1075 (Court of Appeal)
Appeal by HMRC on the question of whether taxpayer had an enforceable...
HMRC v Hely-Hutchinson [2017] EWCA Civ 1075
[2017] EWCA Civ 1075
Rory Mullan QC and Harriet Brown acted under direct access for the...
Sibcas Limited v. HMRC
[2017] UKUT 298 (TCC)
Whether units installed as temporary classrooms were ‘immovable’, and their supply was...
AIM (Perth) Limited v. HMRC
[2017] UKFTT 533 (TC)
Whether loans made by pension fund to sponsoring employer unauthorised payments /...
James H Donald (Darvel) Limited v. HMRC
[2017] UKFTT 446 (TC)
Whether income tax assessments to be reduced by corporation tax payments made...
Andrey Badzyan v HMRC
[2017] UKFTT 439 (TC)
Application for stay of appeal by former partner of an investment firm...
Redwood Birkhill Limited v. HMRC
[2017] UKFTT 234 (TC)
VAT treatment of discounts given by breweries to publicans.
Gullane Golf Club v. HMRC
[2017] UKFTT 179 (TC)
Application for permission to appeal late against refusal of VAT claim.
Macleod & Mitchell Contractors Limited v. HMRC
[2017] UKFTT 139 (TC)
Whether insurance premiums paid by employer a taxable benefit in kind. Where...
Dong v National Crime Agency
[2014] UKFTT 369 (TC), [2014] SWTI 2092
Application for postponement of tax