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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Mr Hill was the scheme administrator of the Molten Metal 2012 Pension Scheme and Mr McCracken the scheme administrator of the DMI Pension Scheme. HMRC issued each of them an information notice in January 2018. At the time Liddell…
The six appellant companies, York SD Limited and others, issued shares to investors under the enterprise investment scheme. Each installed a single rooftop solar panel in the UK, accompanied by an agreement to sell electricity to…
Tapi Carpets Limited is a flooring retailer operating 220 stores in the United Kingdom, selling carpets, vinyl, laminate and engineered wood, largely to domestic customers. Where a customer bought flooring, the customer could…
The appellant, Mr Andrew Burridge, arrived at Terminal 2 of Manchester Airport on 15 April 2024 on a flight from Banjul, Gambia, having travelled there on a visit organised by his local church to deliver electrical kitchen goods…
BOH Investments Ltd was wholly owned by Mr Gary Quillan, who was also its sole director. On 16 January 2017 BOH passed a resolution for voluntary winding up and Andrew Rosler of Ideal Corporate Solutions Limited was appointed…
The appellant, Mr John Robert Pascual, lived in Gateshead and had formerly worked on a North Sea oil platform on a high salary until an accident left him unemployable in that industry, though he retained substantial savings and…
Twycross Zoo East Midland Zoological Society is a charitable zoological society, founded in 1963 and registered as both a limited company and a charity, which operates Twycross Zoo in Leicestershire. The zoo occupies 88 acres…
Mozibur and Gazibur Rahman traded in partnership as S & H Fashions, a cut, make and trim business registered for VAT on 1 November 1998 which supplied garments principally to Hobbs Ltd and Burberry. The brothers had worked as…
HMRC issued Notices of Requirement ("NORs") to Intech Ventures Limited and to Mr Michael Stefan Duma, requiring security for PAYE and NICs. Both appealed to the First-tier Tribunal (Tax Chamber) against the notices. The FTT…
Mark Gadsden's appeal against HMRC's refusal to treat late-paid Class 2 National Insurance contributions as paid for contributory benefit purposes was allowed by the First-tier Tribunal (Tax Chamber) in a decision released on 14…
Property 118 Limited, which operates a large online forum and consultancy service for private landlords, and Cotswold Barristers Limited, the service company associated with a chambers with which it worked in a joint venture…
The appellant, Jerzy Wesolowski, traded as "Uslugi Transportowe", a Polish transport business. On 3 April 2017 Border Force officers stopped a 7.5 tonne lorry owned by the appellant at Dover Eastern Docks, driven by his employee…
The applicant, Parvaiz Akhtar, was assessed to VAT by the Commissioners for His Majesty's Revenue and Customs for the periods 12/19 to 03/23 in the sum of £29,199.19. The assessments were best judgement assessments issued under s…
Westbury Collections Ltd, a debt collection business incorporated in February 2019 and VAT-registered from 14 February 2019, appealed against VAT default surcharges totalling £19,395.60 imposed under section 59 of the Value Added…
The appellant, Lexgreen Services Limited, established a trust in 2005 whose trustees were resident in Jersey. In 2020 HMRC issued Lexgreen with a notice of determination fixing it with liability to inheritance tax in respect of a…
Cogefin (Bermuda) Limited was incorporated in Bermuda in February 1996 as an exempted company wholly owned by the Poole Family Trust, of which Mr Giuseppe Ciardi was the economic settlor and beneficiary. It was funded with some…
The applicant, Mrs Sau Kwan Huan, carried on a takeaway food business. On 2 March 2010 the Commissioners for Her Majesty's Revenue and Customs opened an enquiry into her self-assessment income tax return for the tax year 2008-09…
Following the unprecedented foot and mouth disease outbreak of 2001, statutory responsibility for control and eradication rested with the Department for Environment Food and Rural Affairs. Cumbria, the epicentre of the epidemic…
Mrs H Paneser appealed to the First-tier Tribunal (Tax Chamber) against a surcharge imposed by the Commissioners for Her Majesty's Revenue and Customs for the late payment of income tax for the tax year ending 5 April 2009. Her…
The appellant, Mr A.J. Clarke, appealed against assessments raised by HMRC on 9 January 2009 for the tax year ended 5 April 2006 and on 16 January 2009 for the tax year ended 5 April 2003, following an enquiry in which HMRC…