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Tax Cases

This appeal concerned the interaction of s.17 (market value rule), s.28 (timing rule) and s.144(3) (single transaction rule on the exercise of options) Taxation of Chargeable Gains Act...

Tags: Hugh McKay | 12 Dec 2002

This case concerned whether the supply of services in relation to works on a protected building were made in the course of approved alteration of that building within...

Tags: Hugh McKay | 10 Oct 2002

Kimberly-Clark operated a promotion whereby it sold “Huggies” nappies in a plastic toybox rather than the usual packaging. The toybox would have other uses beyond being the means...

Tags: Hugh McKay | 09 Sep 2002

This case concerned whether certain supplies modifying a building owned by the Appellant trust could correctly come within the terms of Group 12, Schedule 8 VATA 1994’s supplies...

Tags: Hugh McKay | 04 Sep 2002

There were two issues in this case. The first issue was whether contributions paid by the Appellant companies were immediately deductible from those companies’ profits or should have...

Tags: Hugh McKay | 25 Jul 2002

This is a Customs duties classification case regarding certain products imported by the Appellant. The issue was whether the products, which might broadly be described as alternative medicine...

Tags: Hugh McKay | 20 Jun 2002

This case concerned the extent of the exemption concerning supplies of insurance and supplies of financial services. Taxpayers were members agents at Lloyd’s and the first issue was...

Tags: Hugh McKay | 15 May 2002

The Appellants applied for disclosure of certain “unused material” arguing that in relation to civil penalty proceedings the implication of the Human Rights Acts and the European Convention...

Tags: Hugh McKay | 07 May 2002

The issue in this case was whether the provision of short term accommodation in hostels for homeless and rough sleepers were exempt supplies of welfare services or standard...

Tags: Hugh McKay | 28 Mar 2002

This is a case which considered whether certain building works were to be zero-rated (as the Appellant argued) as supplies of construction of a building intended solely for...

Tags: Hugh McKay | 28 Feb 2002

Latest news:

Gray’s Inn Tax Chambers are delighted to announce Michael Firth is to be appointed King’s Counsel as per the new Silk appointments announced on Friday 19th January 2024.
22 Jan 2024
Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November.
04 Dec 2023
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