Cases
Eastern Motor Company Limited v. Grassick
[2021] CSIH 67
Whether VAT to be taken into account in calculating value of stock...
A D Bly Groundworks and Civil Engineering Ltd & CHR Travel Ltd v HMRC [2021] UKFTT 445 (TC)
[2021] UKFTT 445 (TC)
Corporation Tax – whether expense not wholly and exclusively for purposes of...
Redmount Trust Company Ltd v HMRC
[2021] UKFTT 0443 (TC)
STAMP DUTY LAND TAX – sub-sale relief – s45(3) FA2003 – retrospective...
R (on the application of Sibley) v Revenue and Customs Commissioners - [2022] STC 336
[2022] SFTD 1010
Rory Mullan QC represented the Claimant, Mr Sibley, in his application for...
Fieldmuir Limited v. HMRC
[2021] UKFTT 389 (TC)
(Whether appeals against income tax / NICs re overnight allowances paid to...
CHF Pip! Plc v HMRC [2021] UKFTT 383 (TC)
[2021] UKFTT 383 (TC)
Availability of EIS relief This appeal concerns the Enterprise Investment Scheme (“EIS”)...
HMRC v Fisher [2021] EWCA Civ 1438
[2021] EWCA Civ 1438
An appeal concerning the transfer of assets abroad code: Tax avoidance; motive...
Bhaur & Others v IVM PCC & Others (Chancery Division)
[2021] EWHC 2581
(Part 8 Claim, Application to set aside non-UK employee benefit trusts on...
Sliver Seas Properties (Leamington Spa) Limited v. HMRC
[2021] UKFTT 350 (TC)
(Whether input tax on fittings, furnishings and equipment provided and installed by...
Shinelock Ltd
[2021] UKFTT 320
An appeal concerning whether a contractual obligation on the company to pay...
Clamp & Anor, R (On the Application Of) v HMRC [2021] EWHC 2360 (Admin)
[2021] EWHC 2360 (Admin)
Judicial review – HMRC’s power to agree tax treatment in light of...
Vermilion Holdings Limited v. HMRC
[2021] S.T.C. 1874
Whether share options granted to a person who became a director. Where...
Kingsley Douglas v Revenue and Customs
[2021] UKUT 163 (TCC)
Validity of VAT best judgment assessments.
HMRC v One Motion Logistics Limited [2021] UKFTT 260 (TC)
[2021] UKFTT 260 (TC)
Appeal against an HMRC VAT penalty notice
John Codona’s Pleasure Fairs Limited v. HMRC
[2021] UKFTT 262 (TC)
(Whether appeal against VAT assessment in time/whether permission to appeal late should...
Golamreza Qolaminejite (aka Anthony Cooper) v Revenue and Customs [2021] UKUT 118 (TCC)
[2021] UKUT 118 (TCC)
Appearing in the Upper Tribunal for the appellant on 5 issues which...
Moulsdale v. HMRC
[2021] ScotCS CSIH_29
(Whether option to tax building switched off by provisions in Schedule 10A...
M&M Builders (Norfolk) Limited v HMRC
[2021] STC 975, [2021] 4 WLR 83
Annuity given as consideration for purchase of property, whether s.52 (annuity provisions)...
Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs
[2021] UKUT 100 (TCC) and [2021] STC 1144
whether Industrial Buildings Allowances available.
Hannah, R (On the Application Of) v The Taxation Disciplinary Board Ltd
[2021] EWHC 1069 (Admin)
whether Chartered Institute of Taxation is a public body, and whether referral...
Shinelock Ltd
[2021] UKFTT 318 (TC)
A successful application for its costs on the basis HMRC had acted...
Hoey v Revenue and Customs Commissioners – (Upper Tribunal)
[2021] STC 792
Taxation of contractor loan arrangements Jurisdiction of tribunal to address PAYE credits...
Mobey v Revenue and Customs
[2021] UKFTT 122 (TC)
(STAMP DUTY LAND TAX-Multiple Dwellings Relief-whether relief available for annexe to main...
Wm Morrison Supermarkets plc v. HMRC
[2021] UKFTT 106 (TC)
Whether Organix and Nakd bars confectionery for VAT purposes, and therefore zero-rated
Balhousie Holdings Limited v. HMRC
[2021] 1 W.L.R. 2164; [2021] S.T.C. 753
Whether sale and leaseback of care home counted as ‘disposal of the...
Finucane v. HMRC
[2021] ScotCS CSIH_38
(Whether loan charge provisions invalid as infringement of EU law on free...
Charlton Chauffeur Limited v. HMRC
[2021] UKFTT 56 (TC)
Whether a payment received by way of damages for professional negligence for...
Hannah & Anor v Revenue and Customs
[2021] UKUT 22 (TCC)
(SDLT – whether annuity sole consideration for house purchase, ss. 52, s.75A)...
The How Development 1 Ltd
[2021] UKFTT 248
An SDLT appeal concerning the purchase of a landed property with large...
Embiricos v Revenue & Customs [2020] UKUT 370 (TCC)
[2020] UKUT 370 (TCC)
Summary Mr Embiricos, who claimed non-UK domicile status and used the remittance...
Revenue and Customs v Empaminondas Embiricos (partial closure notice) [2020] UKUT 370 (TCC)
[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)
[2020] UKUT 373 (TCC)
(whether SDLT appeals validly withdrawn)
R (M.Sport Limited v HMRC) [2021] EWCA Civ 561 (Court of Appeal)
[2021] EWCA Civ 561
Appearing in the Court of Appeal with Robert Venables QC. On behalf...