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.
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...
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...
lamp & 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...
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...