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.
Development Securities (No.9) Ltd & Others v HMRC (UT)
[2021] 2 All ER 163, [2021] 4 WLR 4, [2021] STC 84, [2019] STC 1424
(won on appeal from FTT, reversed in CA) (corporate tax residence /...
Norton v Revenue & Customs [2020] UKFTT 503 (TC) –
[2020] UKFTT 503 (TC)
Christopher successfully defended appeal at FTT concerning benefits in kind, whether a...
Simon Dolan v Revenue & Customs [2020] UKFTT 448 (TC)
[2020] UKFTT 448 (TC)
Christopher whether sch 24 FA 2007 penalty was “deliberate” and, if not,...
Hopscotch Ltd v HMRC
[2020] STC 2313
(Upper Tribunal considered whether the redevelopment of residential property was part of...
Kevin McCabe v HMRC
(23 ITL Rep 267, [2020] BTC 561, [2020] STC 2148)
(whether to direct HMRC to disclose documents relating to a “mutual agreement...
John Gunn & Sons Limited v. HMRC
2021 S.C. 195
whether amount due by way of aggregates levy restricted to amount of...
HMRC v. Vermilion Holdings Limited
[2020] UKUT 162
Whether share options granted to a person who became a director. Where...
Marano v Revenue & Customs [2020] UKFTT 199 (TC)
[2020] UKFTT 199 (TC)
Christoper widely quoted a decision concerning s12D TMA, staleness (referred to in...
Le Roux Zeeman & Ors v HM Revenue and Customs [2020] EWHC 794
[2020] EWHC 794 (Admin)
Appearing in the High Court with Robert Venables QC Counsel acted on...
Moulsdale v. HMRC
[2019] UKUT 72 (TCC)
Whether option to tax building switched off by provisions in Schedule 10A...
Lovie Limited v. HMRC
[2020] UKFTT 112 (TC)
Whether rock quarried at particular quarry was mainly ‘slate’ and therefore exempt...
Grinyer v. HMRC
[2020] UKFTT 64 (TC)
Whether, in course of enquiry into personal tax return. HMRC entitled to...
Archus Trading Limited v. HMRC
[2020] UKFTT 61 (TC)
Whether company providing doctors for GP surgery in prison making supply of...
Snow Factor Limited v. HMRC
[2020] UKUT 25 (TCC)
Whether supply of ski lift passes at indoor ski slope attracted reduced...
Castlelaw (No. 628) Limited v. HMRC
[2020] UKFTT 34 (TC)
Whether reasonable excuse for relief from senior accounting officer penalties.
MCX Dunlin (UK) Ltdd v Revenue And Customs
[2020] EWHC 11 (Ch)
(whether repayments were Advance Petroleum Revenue Tax or PRT; represented HMRC)