Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
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Sir John Griffin, the founder of the private hire business Addison Lee, was born in England on 1 August 1942 to Irish parents. His father, John Griffin senior ("Jack"), had left Glenbeigh, County Kerry in about 1935 to find work…
The applicant, Mr Anandpreet Powar, was the sole director and sole shareholder of Drinks 4 Less (UK) Limited, a wholesaler of wine, beer, spirits and other alcoholic beverages registered for VAT from 5 September 2011 and…
Mr KC ran a Chinese takeaway from premises at 80 Crwys Road, Cardiff, which had previously been operated by Wok to Box Limited, a company incorporated in November 2015 (originally as Everest Wok Limited) and owned and directed by…
Environmental Services Limited, formerly Environmental Services (Chesterfield) Ltd, is a small Derbyshire waste business incorporated on 3 September 2002 and jointly owned by Miss Kellee Boller and Mr Robert Moore, both…
ITS Plant-Tech Limited carries on a business providing inspection, testing, training and maintenance services in the wind technology and related sectors, employing some 20 to 30 workers during the relevant period. Until 2019 it…
The Appellant, Katarina Poznic, was a director and later an employee of StudioAnyo Architects Limited. The company was an architectural practice incorporated in 2011 as Maja Architects Limited, and it had adopted modified model…
Mr Rahman, an IT consultant who had previously worked through his own personal service company, participated between 2004-05 and 2007-08 in tax arrangements promoted by Montpelier Tax Consultants Ltd and notified under the DoTAS…
Fulmar Contracting Ltd was an umbrella company incorporated on 3 March 2021 which supplied locum doctors to NHS end users through the employment agency Fresh Recruitment Limited, trading as Fresh Medical. It paid its workers…
Aramark Limited, part of a group headed by the US parent Aramark Corporation, supplied catering and hotel services to the operators of offshore installations on the UK continental shelf. From 8 October 2004 until 11 March 2017 it…
Mr John Lowry is an independent turnaround and restructuring specialist who has provided his services to public and private companies and government funded enterprises. Prior to 2011 he operated through a partnership, then…
The appellant, Jody Scheckter, a South African business proprietor and former motor racing driver who had realised a substantial gain on the sale of his firearms training simulator company FATS Inc., moved to England in 1996 and…
Raza Miah appealed against discovery assessments raised under section 29 of the Taxes Management Act 1970 for the tax years 2005/06 to 2013/14, together with penalty determinations under section 7 of the Taxes Management Act 1970…
Mrs Jessbir Kaur bought a residential property in London in or about March 1991. Legal title was transferred to her husband, Prem Singh Potiwal, in 2000, then to her daughter, Paranjeet Kaur, in 2006, and finally in 2008 to her…
Shane Matin has been identified as the sole company officer of APQ Developments Ltd, and Personal Liability Notices were issued to him in respect of the company's corporation tax and construction industry scheme liabilities. His…
Golf Holdings Ltd ("GHL"), incorporated in 2001 and at all material times a close company, acquired the shares in Wine Inns Ltd, James McCabe Ltd and City of Belfast Warehousing Ltd in 2002. The three appellants — Mr Paul Hunt…
Mr Jordan Lyden was issued with closure notices by the Commissioners of His Majesty's Revenue and Customs determining an increase in his income tax liability for two tax years. His notice of appeal to the First-tier Tribunal (Tax…
JST (UK) Limited, the UK subsidiary of the Japanese company JST Mfg Co Ltd, had provided market entry services to its parent between 2002 and 2007 under a service arrangement made in 2002. After a Japanese tax audit disallowed…
The appellant, Mr Paul McGuire, constructed a dwelling at Upper Malone Road, Belfast. On 31 January 2025 he submitted a claim under the DIY Housebuilders' Scheme seeking repayment of VAT of £43,912.41 incurred in the…
The appellant, Grand Smile Design Limited, is a Surrey dental practice whose directors are Dr Thomas Keppel and his wife Dr Priyangika Suaris. In 2014 and 2015 both participated in the Qubic Gold Bullion Scheme, a disguised…
Knights Developments Limited ("KDL") is an Isle of Man resident company, incorporated there on 27 November 2001 and at all material times a member of the Dandara group founded by Mr Daniel Tynan, whose ultimate controlling party…