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, Smarter Money Limited, is a provider of financial services, the majority of whose activities are supervised by the Financial Services Authority. Its business, so far as material to this appeal, concerned mortgage…
The appellant, Perthshire Fine Wines Ltd, applied to the Commissioners for approval of premises at 202 High Street, Auchterarder, Perthshire as a trade facility warehouse, which would permit goods to be held there in duty…
Continental Wine and Food Limited manufactured "Bali Tropical Alcoholic Drink with Caribbean Rum & Coconut flavour", a beverage made by fortifying a fermented made-wine base derived from concentrated grape juice with neutral…
The appellants were James Ashley Gibbons ("JG") and his son Richard Lee Gibbons ("LG"), both self-employed lorry and truck drivers working in and near Newport, Wales, who lived at the family home and ran their businesses…
Richard Madeley and his wife Judith Finnigan, the television presenters, presented ITV's morning magazine programme "This Morning" from 1993 until 2001 under separate contracts of employment with Granada Television Limited, and…
Mr Alan Fagg, a disabled Plymouth resident living on benefits and a heavy smoker, took advantage of a newspaper offer of cheap day-trips by ferry from Plymouth to Santander in Spain, making five such journeys in early 2005. On 13…
The appellant, Prudential Assurance Company Limited, the representative member of the Prudential UK VAT group, entered into a joint venture with the South African insurer Discovery Holdings Limited and its UK subsidiary Discovery…
Ramiz Uddin traded as the Diwan-E-Am, an Indian restaurant in Croydon, and had been registered for VAT from 20 November 1995. Daily takings were recorded from duplicate meal slips, totalled by staff, entered in a loose-leaf book…
The appellant, Redcats (Brands) Ltd, formerly Empire Stores Limited, sells clothing and household goods by mail order through bi-annual catalogues such as Empire, The Store, La Redoute, Verbaudet and Daxon, and is the…
The appellant, In Health Group SA, is a company incorporated in Luxembourg which carries on business in the UK as the representative member of a VAT group. Its subsidiary, Lister In Health Limited, provides diagnostic imaging…
The appellant, Jade Palace Ltd, operates a Chinese restaurant in Wickford, Essex; its directors, Mr and Mrs Fung, owned 75 per cent of the shares. The Revenue opened an enquiry into the company's return for the year ended 31…
SCA Packaging Limited, an international paper company with manufacturing plants across Great Britain, made a number of employees redundant at its Histon, Lydbrook and Edinburgh branches between 1996 and 2001. The severance…
The appellant, Gareth Carroll, trades as Home Improvement Co., supplying and installing conservatories from an address in Maidenhead. He was registered for VAT with effect from 1 May 2004, although he did not formally apply for…
Mr Bernard Lunkowsky carries on business in Germany selling health products. He started in that business as a sole trader in 2003 and imported goods from the United Kingdom, incurring UK value added tax of £1034.23 during the…
The appellant, Mr David John Jones, is a sole trader who designs and manufactures tools for the building trade under the trading name "Advanced Pro Tools", and was registered for value added tax with effect from 1 August 1999…
The appellant, Space Solutions Retail Ltd, manufactured retail wooden stalls for retail merchandising units from an address in Huddersfield and had been registered for VAT with effect from 1 December 2003. By letter of 13 May…
The appellant, Beamfeature Limited, is an importer and distributor of household goods. The product in dispute is described in Beamfeature's sales literature as a patch work quilt: a woven bed covering approximately 240cm by…
Mr and Mrs Henke jointly bought a freehold plot of land at Houghton, Huntingdon on 25 August 1982 for £20,000, the plot proving on fencing to comprise 2.66 acres and carrying outline planning permission for a single house. Some…
Mr Alan Griffiths and his wife, Mrs Veronica Jean Griffiths, returned to the United Kingdom from Spain on 2 March 2004 bringing with them 14,620 cigarettes and 2 kilos of hand rolling tobacco. As travellers between European Union…
The appellant, Cheryll Scott, was stopped by Customs Officers at the UK Control Zone at Coquelles, France, on 16 June 2005 while driving her Vauxhall Vectra with three passengers, Mrs Gunn, Mrs Johnson and Mr Marriott, all…