Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
Mr Michael King was employed by Helix Offshore Crewing Services Ltd as a services/intervention co-ordinator and carried out all of his duties on board the Q7000, a semi-submersible, dynamically positioned vessel described as a…
On 2 June 2016 the four appellants, Alan, Thomas, Carol and Benjamin Pontin, completed the sale of their shares in Highland Holdings Limited ("HHL") to Crest Nicholson Operations Limited ("CNOL"). HHL's only asset was the entire…
Mr Robin Houldsworth is a taxpayer whose UK residence status for the year ended 5 April 2005 is in dispute. On 8 June 2018 HMRC issued a closure notice concluding that he was resident in the UK during that year and therefore…
The appellant, Mr Richard Alderson, held the licence for the Wheatsheaf Inn. On 11 May 2023 HMRC issued him two notices of assessment under paragraph 9 of Schedule 16 to the Finance Act 2020 totalling £80,564.44, on the basis…
Mr Parwinder Singh Gill left school without qualifications and worked as a ground worker in construction before incorporating PS Gill Construction Ltd in 2008 at the suggestion of his main client, Houlihan & Co (Excavations) Ltd…
The appellant, Paul Joseph Bryan, is a sole practitioner solicitor whose self-assessment returns for the years ended 5 April 2017 and 5 April 2018 were the subject of HMRC enquiries. He applied to the First-tier Tribunal under…
The claimant property developer purchased 32 Palace Court, Bayswater, from Eastern and Oriental (E&O), which had used 32 and 34 Palace Court as its UK headquarters until January 2021 and undertook to separate the two buildings…
HMRC investigated three related companies in 2021 and 2022. The Second Appellant, Mr Maaz Mohiuddin, was sole director of two of them, including the First Appellant, 247 Jobline Limited; another of his brothers was sole director…
The appellant, Oakwood Great Oak Ltd, a property developer, purchased "Great Oak", Prowse Avenue, Bushey Heath, on 29 November 2022 for £2,400,000. The property was a substantial detached house built in the 1930s, comprising a…
Mr Richard Bates appealed against a discovery assessment in the amount of £20,716.40, made on 18 October 2013 in respect of the tax year 2010-11. HMRC's case was that Mr Bates had used a tax avoidance arrangement known as…
Tanglewood Care Services Limited, incorporated on 2 June 2015, operates residential nursing care facilities and ran seven care homes during the period in question. It filed its corporation tax return for the accounting period…
The appellant, Visu Tech Limited, is an IT company trading since 2013 whose sole director is Mr Rajith Chidurala. HMRC opened a compliance check into Coronavirus Job Retention Scheme grants paid to the company by letter of 30…
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…
FB Shipping Ltd and FC Shipping Ltd, UK-resident subsidiaries of Alliance & Leicester Commercial Finance plc (later Santander Asset Finance plc) carrying on a business of leasing and financing assets, acquired five ships through…
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…