Practice area
Direct and indirect taxation: income tax, corporation tax, capital gains tax, VAT, stamp duties, HMRC assessments and penalties, and tax appeals.
Dennis Golding died on 4 March 2007 aged 81, owning Blue Gates Farm at Brookhay Lane, Whittington, Lichfield, Staffordshire, comprising a three-bedroom listed farmhouse, adjacent agricultural buildings and 16.29 acres of land…
Aspinalls Club Limited holds gaming licences to operate casinos in the United Kingdom. Since September 2007, following the removal of restrictions by the Gambling Act 2005, it has run Premium Player Programmes designed to…
Contour Business Interiors, a contractor within the Construction Industry Scheme, was required to file monthly CIS returns with HMRC. In January 2010 it appointed new agents, George H.W. Griffith Ltd, trading as Griffith &…
The appellant, Mrs Margaret Williams, was the registered owner of a Mercedes Benz E220 which was stopped by officers of the Director of Border Revenue at Dover Eastern Docks on 8 May 2010. Her husband, Mr Gareth Williams, was…
The appellant, Mr Alan Thomas Davies, is a contractor who has traded within the new Construction Industry Scheme and employed subcontractors since the scheme began on 6 April 2007. Under regulation 4(1) of the Income Tax…
Grattan plc appealed to the First-tier Tribunal (Tax Chamber) against decisions of HMRC. By a decision released on 12 January 2011, [2011] UKFTT 31 (TC), the tribunal decided to refer to the Court of Justice of the European Union…
Durnbrae Limited appealed against an employer's penalty of £500 imposed for the late online submission of its P35 return for 2009/2010. The filing date was 19 May 2010, but the return was not submitted online until 6 October…
Mrs Lia Kamhi held a long lease ("the Headlease") of Flat 32 Parkside, Knightsbridge, granted by Parkside Knightsbridge Ltd on 5 June 1996 for a term of 100 years less one day from 25 March 1994, at a premium of £250,000. On 21…
Michael Fallon, appearing in person, appealed against a 5% income tax surcharge of £84.80 imposed on £1,696 of unpaid tax for the 2008-2009 tax year. HM Revenue and Customs had, for reasons unexplained at the hearing, removed the…
Somercombe OTS No 39 Limited went into liquidation on 21 May 2009, triggering an obligation to file a corporation tax return for the accounting period 1 April 2009 to 21 May 2009, due on 21 May 2010. Eric Brightwell was appointed…
Norman Bruce, trading as Norrie Bruce Plant Hire, appealed against HMRC's decision to cancel his registration for gross payment under the Construction Industry Scheme, made under sections 66 and 67 of the Finance Act 2004. The…
Queen Mary, University of London (QMC) decided in the 1990s to consolidate its cell and molecular biology work in a new facility, the Blizard Building, procured through its subsidiary Queen Mary Developments Ltd (QMD). The…
An Chen and Lin Chen, trading in partnership as Wai Ho Takeaway from premises in Front Street, Klondyke, Cramlington, applied to register the partnership for VAT by a form VAT1 submitted on their behalf by Liu & Company…
The Appellants, Mr Balvinder Malhi and Mrs Jaswinder Kaur, were partners in the Bruntsfield nursing home. Following an HMRC enquiry into the partnership return for the year ending 31 March 2005 and the Appellants' personal…
The Appellant, Nicholas Ogden, has been resident in Jersey since 1988 and was employed by WorldPay, a company he had founded, through its Jersey entity, holding no UK bank accounts. In 2001 RBS launched a hostile takeover of…
The appellant received a lump sum payment of £11,953.85 in early 2004 from his then employer, Barkland Limited, which had contracted to make contributions into his pension scheme but had failed to do so. As the company was going…
The Appellant, Janet Esther Herron, has traded as a road haulier under the name Herron Transport from premises at Ballygowan Road, Dromore, County Down. On 25 November 2007 her husband, David Herron, was stopped by the…
The appellant, Mr Shamim Ahmed, was issued with notices of assessment by HMRC on 30 November 2009 in respect of the 2004/05 and 2005/06 tax years. Each notice included a table showing how the amounts charged had been calculated…
Mrs. Rosanna Jayne Gordon took the tenancy of the Samson & Lion public house from 5 November 1998 and registered for VAT from that date, having never previously run a business. The premises were derelict and, after extensive…
The appellant, Stephen Simmons, traded as SJS Motors, a motor dealing business. He had been the sole director of SJS Motors Ltd, which ceased trading and cancelled its VAT registration in 2000. Thereafter the appellant carried on…