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Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

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...

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...

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...

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...