Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
Noved Investment Company, incorporated with limited liability in 1919 by two members of the Foyle family to sell books, was later re-registered as an unlimited company with a share capital and, following the transfer of the…
Company Registrations Online Limited provided an extensive range of corporate services, mainly to solicitors and accountants but also directly to the public. The service in issue was its online company formation service, sold in…
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…
The appellant, Miss Usha Devi Teji, was formerly a practising barrister. Following the birth of a child in 1995 she developed endometriosis, a gynaecological complaint causing extreme pain and requiring regular surgery, with…
Ford Motor Company Limited determined in early 2004 to introduce the "Ford Bonus Scheme", a scheme designed to generate sales of Ford cars and to reduce the output tax payable on those sales. In May 2004 it sought a ruling from…
MBNA Europe Bank Ltd is a "monoline" credit card bank and a partially exempt trader, its core business consisting of exempt supplies of credit falling within Group 5 of Schedule 9 to the Value Added Tax Act 1994. It raises…
The appellant, W R Davies Motor Group, claimed that it had overpaid output tax on "demonstrator cars" over the period from 1973 to 1997. It said the overpayment came to its notice following the judgment of the Court of Justice of…
Mr Peter Schroeder, a Canadian national living in Denmark, at all material times owned and controlled The Arena Corporation Limited, a company incorporated in the Isle of Man in March 1993 whose directors belonged to an Isle of…
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…
HMRC and the accountants Grant Thornton were aware of some 200 cases in which employer companies had used the same arrangements to remunerate directors and employees: antique gold coins located offshore were purchased by the…
Capital One Bank (Europe) plc ("COBE"), a monoline credit card issuer incorporated in the United Kingdom and a wholly-owned subsidiary of the United States corporation Capital One Bank ("COBUS"), took over COBUS's United Kingdom…
Goodshelter Holdings Ltd was a company whose shares were owned by Mr M L Brown and his family, and of which he was a director. It carried on business from freehold premises in Tunbridge Wells, part of which it occupied and part…
Torq Limited, whose business is the sale of sports nutrition bars, appealed against a decision of the Commissioners of Customs and Excise that supplies of its product, the "Torq Bar", were standard-rated for VAT. The Appellant…
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…
PJG Developments Ltd, a company whose business is acquiring and refurbishing properties, appealed against a decision contained in a letter from the Customs of 26 April 2004 to the effect that it had been rightly charged VAT of…
Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a…
The appellant, United Biscuits (UK) Ltd, manufactures the snack food sold under the generic name "Hula Hoops". The variety in issue was marketed as "Shake 2 Flava": conventional Hula Hoops, rings of which the principal ingredient…
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…
Legal & General Assurance Society Limited, a composite insurance company registered in England and Wales and engaged principally in life assurance and pensions business, appealed against estimated corporation tax assessments for…