Practice area
Judicial review of public bodies, human rights claims, regulatory and disciplinary decisions, public procurement challenges, and environmental and information law.
Mr Alan Griffiths and his wife, Mrs Veronica Jean Griffiths, returned to the United Kingdom from Spain on 2 March 2004 bringing with them 14,620 cigarettes and 2 kilos of hand rolling tobacco. As travellers between European Union…
The appellant, Cheryll Scott, was stopped by Customs Officers at the UK Control Zone at Coquelles, France, on 16 June 2005 while driving her Vauxhall Vectra with three passengers, Mrs Gunn, Mrs Johnson and Mr Marriott, all…
Mr Roland Pooley and his wife, Mrs Joan Mary Pooley, ran a ladies outerwear shop in a small market town from 1972 until its closure in December 1995, Mrs Pooley having become a partner by the start of the 1986-87 year of…
Mrs Daphne Gutteridge, born on 21 November 1947 and married on 9 March 1968, worked almost continuously from the age of 15. In August 2003, when she was nearly 56, the Pension Service sent her a calculation showing that her…
The Highland Council operated leisure facilities across the Highlands: 15 council facilities, 11 of them including swimming pools, thirteen of which were associated with the Highlife card, together with 10 not-for-profit…
E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…
The appellant, Mrs Sandra Lesley Whittaker, married in December 1965 and entered the National Insurance scheme on 7 February 1960, working almost continuously from 1959 and at one point holding four jobs at the same time. Her…
Euroworld Distribution Services, a business set up by Ali (Jaffery) Maleek in March 2003, initially imported soft drinks from Egypt before deciding to move into the import of beer and spirits, obtaining the appropriate…
This was an ex parte application by the Commissioners for HM Revenue and Customs for consent under section 20(8A) of the Taxes Management Act 1970 to serve Notices on a Financial Institution and two named UK subsidiaries…
Grace Construction Products Limited imported from the United States a composite building material known as Preprufe, manufactured by one of its U.S. affiliates and designed to be laid beneath concrete slabs as a highly reliable…
Riverside Housing Association Limited is a registered social landlord within section 2 of the Housing Act 1996, incorporated under the Industrial and Provident Societies Act 1965 as a company limited by guarantee, and it is…
UBS AG, a Swiss bank, appealed as successor to Swiss Bank Corporation in respect of SBC's London branch. SBC was resident in Switzerland and carried on a banking business in London through that branch, which acted as a market…
MyTravel Group plc, formerly Airtours plc, is a tour operator required to account for VAT on designated travel services under the Tour Operators Margin Scheme, set out in Customs Notice 709/5, parts of which have the force of…
The appellant, Specsavers Optical Group, claimed statutory interest from the Commissioners of Customs and Excise in connection with spectacles apportionment claims. The appeal followed an earlier decision of the same tribunal…
Mr K A Frazer appealed against a decision of the Commissioners of Customs and Excise, communicated on review by letter of 13 February 2002, refusing to restore to him a Renault Laguna car seized on 25 November 2001. At about 1.25…