John Gunn & Sons Limited v. HMRC 2021 S.C. 195 (whether amount due by way of aggregates levy restricted to amount of advantage enjoyed by taxpayer because of exemption found by EU Commission to be unlawful)
Charlton Chauffeur Limited v. HMRC  UKFTT 56 (TC) (whether a payment received by way of damages for professional negligence for failure to discover fraud by an employee was capital or income for the taxpayer company)
Balhousie Holdings Limited v. HMRC  1 W.L.R. 2164;  S.T.C. 753 (whether sale and leaseback of care home counted as ‘disposal of the entire interest’ for purposes of provisions concerning clawback of VAT on zero-rated supply of construction of care home)
Wm Morrison Supermarkets plc v. HMRC  UKFTT 106 (TC) (whether Organix and Nakd bars confectionery for VAT purposes, and therefore zero-rated)
John Codona’s Pleasure Fairs Limited v. HMRC  UKFTT 262 (TC) (whether appeal against VAT assessment in time/whether permission to appeal late should be granted)
Sliver Seas Properties (Leamington Spa) Limited v. HMRC  UKFTT 350 (TC) (whether input tax on fittings, furnishings and equipment provided and installed by contractor in care home recoverable)
Finucane v. HMRC  CSOH 38 (whether loan charge provisions invalid as infringement of EU law on free movement of capital)
Moulsdale v. HMRC  S.T.C. 1077(whether option to tax building switched off by provisions in Schedule 10A VATA94 where legislation circular)
Vermilion Holdings Limited v. HMRC  S.T.C. 1874 (whether share options granted to a person who became a director, where they replaced previous options granted in exchange for consultancy services, were employment-related securities options for ITEPA 2003)
Fieldmuir Limited v. HMRC  UKFTT 389 (TC) (whether appeals against income tax / NICs re overnight allowances paid to long-distance lorry drivers to be struck out)
Eastern Motor Company Limited v. Grassick  CSIH 67 (whether VAT to be taken into account in calculating value of stock for purposes of completion accounts on sale of company)
HMRC v. Vermilion Holdings Limited  UKUT 162 (TCC) (whether share options granted to a person who became a director, where they replaced previous options granted in exchange for consultancy services, were employment-related securities options for ITEPA 2003)
Moulsdale v. HMRC  UKUT 719 (TCC) (whether option to tax building switched off by provisions in Schedule 10A VATA94 where legislation circular)
Lovie Limited v. HMRC  UKFTT 112 (TC) (whether rock quarried at particular quarry was mainly ‘slate’ and therefore exempt from aggregates levy)
Grinyer v. HMRC  UKFTT 64 (TC) (whether, in course of enquiry into personal tax return, HMRC entitled to consider whether LLP was carrying on a trade, and doing so on a commercial basis, where individual claimed, in personal return, relief against general income on basis of LLP’s losses)
Archus Trading Limited v. HMRC  UKFTT 61 (TC) (whether company providing doctors for GP surgery in prison making supply of staff or supply of medical services for VAT purposes)
Castlelaw (No. 628) Limited v. HMRC  UKFTT 34 (TC) (whether reasonable excuse for relief from senior accounting officer penalties)
Snow Factor Limited v. HMRC  UKUT 25 (TCC) (whether supply of ski lift passes at indoor ski slope attracted reduced rate of VAT)
Snow Factor / Snow Factor Training Limited v. HMRC  UKFTT 664 (TC) (whether ski lessons etc. at indoor ski slope were exempt from VAT as supplies of education)
Dundas Heritable Limited v. HMRC  UKUT 208 (TCC) (whether claims for capital allowances made in time)
Kotton v. HMRC  EWHC 1327 (Admin) (whether HMRC entitled to obtain credit card documents following request by Swedish Tax Authority)
Clydesdale Bank plc v. HMRC  UKFTT 419 (TC) (whether supplies of banknotes re-issued after having been in circulation zero-rated for VAT)
Symphony Hotels Limited v. HMRC  UKFTT 332 (TC) (whether staff at hotel were employees or supplied by third party for VAT purposes)
Vermilion Holdings Limited v. HMRC  UKFTT 230 (TC) (whether share options granted to a person who became a director, where they replaced previous options granted in exchange for consultancy services, were employment-related securities options for ITEPA 2003)
Snow Factor Limited v. HMRC  UKUT 77 (TCC) (whether taxpayer liable to pay VAT pending appeal to Upper Tribunal – section 85B VATA94)
Computational Structural Mechanics Limited v. HMRC  UKFTT 183 (TC) (whether, for VAT purposes, individual acting as director of taxpayer or on behalf of sister company in undertaking tasks for business of taxpayer)
Macleod and Mitchell (Contractors) Limited v. HMRC  UKUT 46 (TCC) (whether insurance premiums taxable as benefit-in-kind to director where policy mistakenly taken out in director’s name instead of company’s name)
Pulsin Limited v. HMRC  UKFTT 775 (TC) (whether gluten-free brownies ‘cakes’ for purposes of VAT)
Biffin Limited v. HMRC  UKFTT 506 (TC) (whether taxpayers should be allowed further time to provide witness statements)
Olive Garden Catering Company Limited v. HMRC  UKFTT 393 (TC) (whether supplies by taxpayer were of catering or of staff for VAT purposes)
Taylor Clark Leisure plc v. HMRC  UKSC 35 (whether representative member of VAT group entitled to repayment of VAT where claim submitted to HMRC by former group member)
Moulsdale v. HMRC [20180 UKFTT 309 (TC) (whether option to tax building switched off by provisions in Schedule 10A VATA94 where legislation circular)
Redwood Birkhill Limited v. HMRC  UKUT 189 (TCC) (VAT treatment of discounts given by breweries to publicans)
Character World Limited v. HMRC  UKFTT 456 (TC) (Case concerning whether slankets (items made out of fleece material, in the shape of blankets but having sleeves) attracted zero-rating on the basis that they were clothing designed for young children. It was agreed between the parties that the size made them suitable for young children (as did the design, which was of various well-known cartoon and other characters). The question was whether they were ‘designed as clothing’). The First-tier Tribunal agreed that slankets were designed to be worn, and accordingly that they were to be zero-rated.)
Glasgow School of Art v. HMRC  UKFTT 276 (TC) (The case concerned whether the construction of a new building (the Reid Building) for the Glasgow School of Art and the refurbishment of another building (the Assembly Building) constituted separate supplies, and whether the lease the School of Art granted to the Students’ Association counted as economic activity, despite a low rent. The Tribunal held that the Assembly and the Reid Buildings were a single building, because of one fire door that linked the two. In any event, the features of the single construction contract that covered both sets of works meant that there was a single supply. The low rent meant that the lease to the Students’ Association was not in itself economic activity, but part of the overall educational activity of the School of Art.)
SiBCAS LTD V. HMRC  CSIH 49 (VAT liability of temporary school accommodation. On appeal from the Upper Tribunal (which had found in HMRC’s favour), the Court of Session concluded that having regard to the nature of Sibcas’ business (the manufacture and hire of accommodation units) and the terms of the hire in the particular case, the supply was not the letting of moveable property. It was therefore standard-rated. This makes it significantly easier for Sibcas to operate the VAT treatment of its business.)
Dundas Heritable Limited v. HMRC  UKFTT 244 (TC) (The taxpayer company had filed tax returns for two years late, more than two years after the end of the accounting periods in question. The returns included claims for capital allowances. At the time the returns were lodged, the capital allowance claims were out of time. But HMRC opened enquiries into the returns. Where an enquiry has been opened into a corporation tax return, the time limit for making capital allowances claims is one month after the end of the enquiry. The question for the FTT was whether the enquiry meant that the claims were in time. The FTT held that it did. The legislation was clear, and excluded enquiries into certain returns (those that had been amended so as to include a capital allowances claim) from the extension of the time limit. Accordingly, the taxpayer’s claims in the present case had been made in time.)
Scotch Whisky Association v. The Lord Advocate  UKSC 76 (petition for judicial review challenging the lawfulness of the Act and arguing that minimum unit pricing was disproportionate under EU law, breached world trade law, and breached the Treaty and Act of Union by which England and Scotland united in 1707)
Findmypast Limited v. HMRC  ScotCS CSIH 59 (nature of supply for VAT purposes in context of on-line services; whether payments in advance gave rise to VAT point; and whether on-line credits able to be used to download documents on genealogy website are face-value vouchers, and effect of their expiring without being used)
Sibcas Limited v. HMRC  UKUT 298 (TCC) (whether units installed as temporary classrooms were ‘immovable’, and their supply was therefore exempt for VAT purposes)
AIM (Perth) Limited v. HMRC  UKFTT 533 (TC) (whether loans made by pension fund to sponsoring employer unauthorised payments / equitable relief)
James H Donald (Darvel) Limited v. HMRC  UKFTT 446 (TC) (whether income tax assessments to be reduced by corporation tax payments made in context of tax avoidance arrangements)
Redwood Birkhill Limited v. HMRC  UKFTT 234 (TC) (VAT treatment of discounts given by breweries to publicans)
Gullane Golf Club v. HMRC  UKFTT 179 (TC) (application for permission to appeal late against refusal of VAT claim)
Scotch Whisky Association v. Scottish Parliament  ScotCS CSIH 77 (whether legislation to impose minimum retail price per unit of alcohol compatible with EU law – whether excise duty alone or with other measures a less restrictive means to achieve the aim pursued)
Macleod & Mitchell Contractors Limited v. HMRC  UKFTT 139 (TC) (whether insurance premiums paid by employer a taxable benefit in kind, where keyman insurance policy taken out by mistake in name of employee instead of employer)
Stewart v. HMRC, unreported, 15th February 2017 (residence for capital gains tax purposes)
Alliance Trust Savings Limited v. Currie  ScotCS CSOH 154 (claim for repayment of part of pension fund paid out without deduction of tax)
Matossian v. Matossian  ScotCS CSOH 21 (gifts by deceased – whether voidable on ground of facility and circumvention – capital gains tax on gifts and effect of their revocation)
Taylor Clark Leisure plc v. HMRC  CSIH 54 (claims for repayment of VAT in context where claim relates to transactions by a VAT group which the company that submitted the claim has left)
Findmypast Limited v. HMRC  UKUT 17 (TCC) (whether on-line credits able to be used to download documents on genealogy website are face-value vouchers, and effect of their expiring without being used)
Caithness Rugby Football Club v. HMRC  UKUT 354 (TCC) (whether rugby club pavilion used similarly to a village hall, and construction supplies relating to it were zero-rated)
Balhousie Group Limited v. HMRC  UKFTT 377 (TC) (whether sale and leaseback of a residential care home counted as the ‘disposal of the owner’s entire interest’ in it, so that the zero-rating on the acquisition of the home was in effect converted to standard-rating)
Faskally Care Home Limited v. HMRC  UKFTT 379 (TC) (whether company making taxable supplies and therefore entitled to credit for input tax incurred)
Sibcas Limited v. HMRC  UKFTT 502 (TCC) (whether units installed as temporary classrooms were ‘immovable’, and their supply was therefore exempt)
Knutsford Business Services Limited v. HMRC  UKFTT 674 (TC) (whether invoices sufficient to entitle input tax deduction)
Caithness Rugby Football Club v. HMRC  UKFTT 378 (TC) (whether a pavilion ‘similar to a village hall’ for the purposes of VAT zero-rating rules)
Royal Troon Golf Club v. HMRC  UKFTT 121 (TC) (whether supplies of food and drink by a members club to its members are supplies for the purposes of VAT)
Senex Investments Limited v. HMRC  UKFTT 107 (TC) (whether the activities of a church were a trade for the purposes of business premises renovation allowance)
Brightsolid Online Technology Limited v. HMRC  UKFTT 1040 (TC) (whether credits issued by online genealogy database face-value vouchers for VAT purposes)
Devine v. HMRC  UKFTT 855 (TC) (appeal against assessments to betting duty based on alleged underdeclarations of turnover)
Lees of Scotland and Thomas Tunnock Limited v. HMRC  UKFTT 630 (TC) (whether snowballs are cakes or general confectionery for VAT purposes)
Luigi Pia and Sons v. HMRC  UKFTT 232 (TC) (appeal against VAT assessments based on alleged underdeclarations of turnover)
Scotts Atlantic Investments Limited v. Dryburgh  CSOH 165 (claim against former shareholder and director of company in connection with section 419 corporation tax charge)
Taylor Clark Leisure plc v. HMRC  UKUT 396 (Fleming claims in context of VAT group where a company has left the group)
Taylor Clark Leisure plc v. HMRC  UKFTT 792 (TC) (Fleming claims in context of VAT group where a company has left the group)
Mandagie v. HMRC  UKFTT 672 (TC) (application for permission to appeal out of time)
European Development Company (Westhill Hotel) Limited v. HMRC  UKFTT 671 (TC) (penalty surcharge for late payment of VAT over a number of years)
Cairnsmill Caravan Park v. HMRC  UKFTT 164 (TC) (whether part-resurfacing of caravan park capital or revenue for income tax purposes)
Butlers Ships Stores v. HMRC  UKUT 564 (excise duty assessments on innocent warehousekeeper in context of excise duty fraud)
Drumtochty Castle Limited v. HMRC  UKFTT 429 (TC) (whether supply of wedding venue was exempt supply of land and buildings for VAT purposes)
Butlers Ships Stores v. HMRC  UKFTT 371 (TC)(excise duty assessments on innocent warehousekeeper in context of excise duty fraud)
Maritsan Developments Limited v. HMRC  UKFTT 283 (TC) (existence of partnership for VAT purposes)
Pure Independence (UK) Limited v. HMRC  UKFTT 611 (TC) (zero-rating of memory foam mattresses)
Macintyre House Limited v. Maritsan Developments Limited 2011 S.L.T 936 (interpretation of VAT clause / whether contract constituted partnership for VAT purposes)
Dryburgh v. Scotts Media Tax Limited  CSOH 147 (director’s duties in context of EBT / corporation tax deduction)
Spring Salmon and Seafood v. HMRC  CSOH 117 (application to restore company to register in context of claims for income tax relief on losses on shares)
Advocate General v Montgomery  S.T.C. 2387
Lau v. HMRC  S.T.C. (SpC) 740 (validity of disclaimer / deed of variation for HT)
Executors of MacArthur (deceased) v. HMRC  S.T.C. (SpC) 1100 (valuation of shares for IHT)
Advocate General v Montgomery 2008 S.C.L.R. 1 (income tax; surcharges; Inland Revenue certificates)
Other Recent Cases Include Advising On:
- Whether enforcement of judgment by High Court against assets located in England and Wales would count as remittance of profits from which the debt sued for had derived
- Structure to remit clean element of capital receipt on sale of shares listed in New York to UK, avoiding remittance of any element of the capital gain on the sale, where shares held by offshore trust and beneficiary within s.87 TCGA92
- VAT in relation to hire-purchase of machinery where lessee in administration
- Whether liquidation of separate LLPs and transfer of businesses into a new company within transactions in securities rules
- Whether expired credits under mobile phone contract liable to VAT
- Whether postponing capital entitlements of beneficiaries entitled to interests in possession terminated their interests in possession for purposes of IHT on trusts
- Whether furnished holiday letting arrangements counted as ‘investment’ for purposes of business property relief from IHT
- VAT treatment of volume discounts paid by brewery companies to pub where discount included barrelage of tenants / investee companies of recipient of supply
- Validity of unauthorised payments charge, unauthorised payments surcharge, and scheme sanction charge on loans made by pension fund to sponsoring employer company
- Location of insurance risk for purposes of insurance premium tax
- Charities relief from LBTT where charity co-invested with commercial investor
- Capital gains tax where disposals set aside by court following contested litigation between parties to the disposals
- Claim to income tax relief on losses made on shares in private company
- Principal private residence relief where outbuilding sold separately to main building
- Whether dilapidations payments capital or income in landlord’s hands.
- Whether company entitled to deduction against revenue profits in context of share scheme to remunerate director.
- Drafting / interpretation of tax warranties and indemnities in share purchase agreements.
- Liability of Delaware corporation to UK taxes in context of aircraft repairs.
- Structure for taking residential property out of property development company.
- Structure for winding up a farming company.
- Structure for de-merging farming / property partnership.
- Whether purchases of a number of premises related for SDLT purposes.
- Liability for customs duties where goods stolen after leaving bonded warehouse.
- VAT bad debt relief in context of liquidation of property development companies.
- Zero-rating for VAT of supplies obtained in course of construction of residential home.
- Reduced-rating for VAT of supplies of energy-saving materials.
- Partial exemption special method for construction of golf clubhouse.
- Whether property development transaction a joint venture for VAT purposes.
- Validity of VAT invoices.
- Identity of parties to supply of refined oil product in context of financing arrangements.
- Whether trade organisation entitled to exemption on subscriptions as representative body.
- Whether damages for breach of contract deductible from estate for IHT purposes.
- Variation of trusts following FA 2006 changes to inheritance tax regime.
- Establishment of disabled person’s trust in context of a personal injury award.
- Tax treatment of assignations of life policies written in trust.
- Effect of precatory gift for inheritance tax purposes.
- Validity of deed of variation / nil-rate band discretionary trust.
- Tax-efficient structure for payment of school fees.
- Special annual allowance charge for pension contributions.
- Domicile of individuals.