Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
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…
The appellant, Mustafa Barak, trades as a sole trader running Moulin Rouge Fish and Chips, a business providing both takeaway and eat-in meals. In August 2020 he registered for and operated the Eat Out to Help Out Scheme, the…
Mr James Hall was a director of Peach Building Solutions Ltd, Manchester Construction Group Ltd and Intra City Construction Group Ltd. On 2 April 2024 HMRC issued him with a joint and several liability notice under paragraph 3(1)…
The appellant, Richard Donald Baines Isaac, had participated in a remuneration trust arrangement, in respect of which HMRC issued assessments and closure notices. On 30 September 2022 he lodged a notice of appeal together with an…
Mr Colin Sagar, acting in person, brought two appeals to the First-tier Tribunal (Tax Chamber) against HMRC. The first, the Input Tax Appeal, challenged HMRC's decision denying his claim for input tax for the VAT periods ending…
Ian Mihill applied to the First-tier Tribunal (Tax Chamber) for permission to make late appeals against various assessments and penalties issued by HMRC, totalling £875,623 excluding interest. The background lay in an enquiry…
Mr David Anderson and Mrs Linda Anderson, both veterinary surgeons, ran a veterinary practice in partnership as equal partners from four locations at Bromley North, Orpington, Biggin Hill and Bromley South. They effectively…
Mr Shahid Hussain appealed against HMRC's decision to register him for VAT with effect from 1 October 2017, and against the consequent assessments and penalties. HMRC's case was that he owned and ran a takeaway called "Your…
The claimant, Graham Phillips, purchased a property in the London Borough of Islington on 14 February 2003, which has since been his main residence, and met all liabilities on it, including council tax, until the Foreign…
Tomi's Restaurant Limited, a family-run restaurant which has traded for many years, and Mr Richard Odiase applied to the First-tier Tribunal for permission to bring out-of-time appeals against three sets of HMRC decisions…
Mr John Douglas Wardle, a litigant in person, disposed of his interest in Biomass UK No 1 LLP and claimed entrepreneurs' relief on the disposal. HMRC issued a closure notice denying the claim, the principal question being the…
Apricot Umbrella Limited, incorporated on 16 June 2014, was assessed to VAT totalling £405,422 under section 73 of the Value Added Tax Act 1994 for accounting periods 08/20 to 10/22, comprising output tax of £136,330 and…
Pertemps Limited, the representative member of one of the VAT groups within a large and well-regarded recruitment group, appealed against two decisions of HMRC dated 2 and 9 January 2025 imposing late payment penalties of…
Precision Fabrications Andover Ltd and its two directors, Mr Jonathan Lees and Ms Caroline Lees, appealed against Notices of Requirement to give security issued by HMRC on 13 June 2025 under Part 4A of the Income Tax (Pay As You…
Luxurico Limited carries on a luxury vehicle hire business under the trading name Platinum Executive Travel. In November 2020 it acquired and imported a hypercar, referred to in the decision as the Index Vehicle, and sought to…
Mrs Jean Anne Prosser appealed, as personal representative of the estate of Mrs Edith Eliza Jempson who died on 23 February 1995, against a Notice of Determination dated 9 December 1998. The estate included the deceased's…
The appellant, Eurolaser IT Limited, is a trader in information technology products. HMRC denied it entitlement to deduct input tax of £1,628,525.16 and denied zero-rating in respect of intra-Community supplies of £503,409.29…
On 9 December 2020 Mr Sanjaykumar Vadera acquired Apartment 6.03, together with Storage Unit 2 and Car Parking Space 32, at 20 Grosvenor Square, London for £29,000,000, and an SDLT return submitted on 11 December 2020 was…
Worcester Spice Ltd has been registered for VAT with effect from 1 October 2020 and submits returns quarterly. HMRC issued a VAT default surcharge on 14 October 2022 in the sum of £855.64 in respect of the period 8/22. The…
The appellant, Ms Shahada Rahman Joli, an NHS nurse, was a director of Extensive Enterprise Ltd (formerly Shan Consultancy Limited). In August 2021 HMRC told the Company it would check its VAT returns and records, being concerned…