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, S Patrick Erdal, held 17,131 Ordinary Shares and 53,476 non-voting "A" Ordinary Shares in Tullis Russell & Company Limited, a private paper-manufacturing company incorporated in 1906 whose business dated back to…
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…
The appellant, Global Foods Limited, traded from South Wales as a wholesaler of food and drink to small supermarkets. It had traded since 1988, employed 90 staff, operated a 60,000 square foot warehouse and had an annual turnover…
The appellant, Airtours Holiday Transport Limited (formerly My Travel Group PLC), appealed against assessments totalling just over £1 million issued by the respondents to recover what they said was over-claimed input tax; the…
Mr Singh and Mrs Kaur traded in partnership as "Superdish", a fish and chip take-away and restaurant in Broadstairs, Kent, which they had acquired in 1999. HMRC's investigation began with an unannounced visit by Mrs Julie Barnes…
Kidease Ltd applied to be registered for VAT from 1 February 2001, describing its main business activity as childcare and the provision of workplace nurseries. Its only employees were its two directors, Mr Atkey and Mrs Pattrick…
The appellant, Age Concern Leicestershire & Rutland, is a registered charity which between July 1999 and March 2005 entered into a number of Service Level Agreements with Leicestershire County Council, Rutland County Council and…
Selfridges Retail Limited accepted cheques from customers at the point of sale under a bespoke retail scheme agreed with Customs under regulation 67 of the VAT Regulations 1995, output tax being calculated on aggregate daily…
Mr Sikander Ali carried on the business of selling takeaway food from shop premises at Milkstone Road, Rochdale, under the style of "King Balti". In July 2002 Mrs Carey and another officer of the Commissioners visited the…
The appellant, Kalron Foods Ltd, retails a product called "Zumo Fresh Blend" from outlets known as "Zumo Fresh Smoothie Bars", an increasing number of which operate in England. The product is made by feeding raw fruit and/or…
The appellants, C Prebble and H Prebble, traded in partnership and were assessed to a civil penalty for dishonest conduct by the Commissioners of Customs and Excise. The penalty notice, issued on 14 July 1998, was a single…
Glen Bennett travelled with two companions, Andrew Eades and Hector Walters, from their homes in Sheffield to Dover, took a ferry to France and then went on to Adinkerke in Belgium to buy tobacco goods, returning through Calais…
The appellant, Dynamic Construction Ltd, appealed against a review decision of the Commissioners dated 8 August 2005 offering restoration of a Ford Transit van, registration R636 OAD, on payment of a fee of £1,150. On 16 May 2005…
On 5 December 2003 Karen Bennett and her travelling companion, Richard Grimes, arrived at Dover on a ferry from France, and Customs officers seized 24.95 kg of hand rolling tobacco, 400 cigarettes and Mrs Bennett's car, which was…
The appellant, Mehmet Gurbuz, traded as "Deal Kebab and Pizza House", providing hot food from premises in high street, Deal, from 21 July 1999, the business having been taken over as a going concern from Mustafa Deniz, who had…
First National Telecom Services Ltd appealed against assessments to value added tax totalling £1,329,234 covering the eight prescribed accounting periods from 1 December 2001 to 30 November 2003. The calculation of the…
Mr Philip Phillips, a valuer and estate agent, began in business in the 1950s and by his death on 22 March 2000 owned shares in eight related family companies, among them P P Investments Limited, an unquoted company established…
Adrel Ltd appealed against default surcharges imposed by the Commissioners for Her Majesty's Revenue & Customs in respect of VAT due for the periods 08/05 and 11/05. The company's case, as it emerged from the papers, was that the…
The appellant traded as The Vintry, the trading name of The Vintry Wine Company Limited, a small UK wine merchant with a turnover at the relevant time of about £500,000 a year, which produced a loss in 2004 and a small profit in…
The appellant, Konstantin Darscht, was an owner-driver of a tractor unit and trailer who worked for a company called Seifert Logistics. On 4 July 2005 he collected loads at Schalchen in Austria, Ulm and Oberkirch, loading pallets…