Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
Blaze Group Holdings Ltd appealed against VAT default surcharges imposed by HM Revenue and Customs in respect of the VAT periods 06/10, 09/10 and 12/10. The appellant's managing director, Mr Fred Allen, was telephoned on 28…
The appellant, Pickquick Carriers Ltd, had previously traded as Pickwick Carriers before being purchased by Pickwick Carriers Limited on 31 July 2009. It employed a book-keeper on whom it relied to make its tax returns. Its…
The appellant, Mr G B Forbes, was in full-time employment with Bovis Lend Lease and, from 2001, also carried on a boat chartering business. He conducted an initial feasibility study, began with a 37ft power boat and replaced it…
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
The appellant, G Pratt & Sons, is a family farm partnership which has been in the same family since the 1880s and whose output is 90% liquid milk, the remainder beef, eggs and arable produce. The working buildings are grouped…
The appellant, The Horseshoe Inn and Lodge Limited, appealed against penalties imposed by HM Revenue and Customs for the late delivery of its Corporation Tax returns for two accounting periods. Flat rate penalties of £200 were…
The appellant, Kinlet Properties Limited, was an employer required to file a PAYE end of year return (form P35) for the tax year 2009/10 with HMRC. The return was due by 19 May 2010 but was not delivered until 15 October 2010…
Reddleman Properties Ltd ("RPL") was incorporated in August 2000 by Mr Stuart Walker and his wife, who between them owned the whole share capital. In December 2000 it bought commercial premises at 15 Princes Street, Thurso, about…
The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…
The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…
The Honourable Society of Middle Temple, one of the Inns of Court, holds land and buildings at the Middle Temple in London under a Royal Charter dating from 1608. Most of the buildings are let, and the appeal concerned premises…
Mr Graham Roth, trading as Phillips Roth & Company, appealed to the First-tier Tribunal (Tax Chamber) against three VAT default surcharges imposed by the Commissioners for Her Majesty's Revenue and Customs in respect of the…
The appellant, Daytona Surf Limited, a wholesaler of optical wear, was registered for VAT with effect from 19 August 2007. Its VAT return for the period 10/07 claimed a repayment of £15,260.18 of input tax with no output tax…
Mr David Sherratt and Mrs Elizabeth Sherratt built a farmhouse at Brickyard Farm, Pincet Lane, North Kilworth, Lutterworth, adjacent to farm buildings, under an outline planning permission dated 5 December 2006 for the erection…
The appellant, Truebell plc, is an importer and distributor of household goods in the United Kingdom, including compact fluorescent lamps ("CFLs") sourced from Ecopak in Pakistan. Following a complaint by the European Lighting…
Mr Gary Knapper appealed against two default surcharges imposed by HMRC under section 59C of the Taxes Management Act 1970 in respect of the late payment of income tax for the 2007/08 tax year. It was common ground that his…
Corporate Synergy International Limited, then trading in wholesale mobile phones, claimed repayment of input tax of £1,671,801.25 for VAT period 01/06 and £1,859,480.00 for period 02/06. By two decision letters dated 12 December…
Dransfield Novelty Company Limited supplied electronic lottery terminals to small non-profit members' clubs, societies and miners' welfare institutes. Each machine held virtual stacks of lottery tickets pre-ordered at random…
Guarantee Protection Insurance Limited is a specialist insurer, around half of whose business consists of providing domestic insurance backed guarantees (IBGs) to customers of contractors, including double-glazing firms, so that…
Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…