Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
The appellant, Mr Mohammed Shafiq, appealed against three decisions of the Commissioners of Customs and Excise concerning the taxi operator business United Private Hire, which had traded from premises at 28 Ainsworth Road…
The appellants were Colleen McNally and her daughter Amanda McNally, whose appeals were directed to be heard together. On 26 April 2003 excise goods were seized from them at Dover: in Colleen McNally's case 3160 cigarettes, 2…
Mr William Forrest and his wife Barbara were stopped by police on the M25 motorway on 14 December 2001 while driving a Toyota Avensis car towing a trailer. The reason for the stop is not known, but the police searched the car and…
The appellant, Nigel James Watkins, was stopped by Customs officers at Eastern Docks, Dover on 10 March 2002 while driving a Daihatsu vehicle carrying two passengers, Peter Watkins and Richard Watkins. Each traveller had bought a…
The appellant, Raymond Knowles, travelled with his friend Mr Seddon from Dover to Calais in a Transit van to buy drink for the appellant's 40th birthday party and for the christening of Mr Seddon's child. Boarding the ferry late…
BAT (UK and Export) Ltd despatched a consignment of 13,000 kg of "cut rag tobacco" from its Darlington factory to the factory of an associate company in Prague for secondary processing into cigarettes, the goods moving under the…
Mrs Dyanne Cheung was a director of West West Ltd, which traded as Mr Au Restaurant, a buffet-style Chinese restaurant just off Leicester Square in central London. The company registered for VAT from 26 August 1998 and opened…
The appellant, Robert William Batchelar, was the licensee of the Red White and Blue public house in Portsmouth, where he lived with his wife. The couple were invited to a wedding in Madrid on 8 September 2001 and drove there and…
The appellant, Leez Priory Ltd, operated an ancient country house set in some 40 acres of gardens, lawns and parkland in Essex, which had become the first country house in England to be granted a licence to conduct marriage…
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…
Asington Ltd is a family-controlled property investment company of which Mr Tom Flaherty was the majority shareholder and former managing director, his wife and daughter being the directors. Between 1983 and 1993 it acquired 36…
The appellant, Thomas H Dyer, carried on business as an insolvency practitioner at various addresses in and around Dundee, including premises at 10 Douglas Street, and also traded as a racehorse trainer. He was registered for VAT…
The appellant, Mrs Agnieszka Golebiewska, owned a Mercedes motor car which was stopped by Customs officers at Eastern Docks, Dover on 27 January 2000. The driver was Mr Piotr Terlecki, described by the appellant as her friend…
The appellant, Mr Stewart Roxborough, appealed against a civil penalty of £250 imposed under section 9 of the Finance Act 1994 in respect of conduct attracting a penalty by reason of section 13 of the Hydrocarbon Oil Duties Act…
The appellants, Terence Frederick Hicks and Helen Hicks, carried on business in partnership as Parc Golf Centre near Newport, Gwent. In September 1997 officers visiting the premises noted that income from membership, green fees…
Bond House Systems Limited was a Castleford-based dealer in computer components, principally Intel Pentium 4 processor chips, whose business had been carried on since about 1992 by a partnership of two of its directors before…
The appellant, Mr Matthew Steven Whatnell, had moved to Spain with his wife and three children and lived there for some three months before the marriage broke down and the family decided to return to England. Shortly before…
Colgan Transport Limited owned a Scania freight tractor unit, registration M707 NBE. On 1 March 2002 its driver, Mr Patrick Michael Colgan, was stopped by Customs Officers at the UK Control Zone freight terminal at Coquelles…
The appellant, Jacqueline Cross, was stopped as a foot passenger at the Dover Hoverport on 30 January 2002, travelling with her sister, and declared 2,600 cigarettes, 1½ kilogrammes of tobacco and a case of wine. She had paid…
The third appellant, Mrs José Dent, is disabled by chondrocalcinosis, a form of osteoarthritis diagnosed some 40 years earlier, and has been registered disabled since 1984; regular exercise in warm water is central to maintaining…