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

The group relief rules contain special provisions for computing the amount of relief which can be surrendered by one member of the group to another. This case is...

Medivac is a company which manufactures goods specially designed for asthmatics and people suffering from acute rhinitis and eczema. In particular it manufactures a vacuum cleaner which uses...

The issue in this case was whether one is required to use a forward looking approach to taxable turnover under paragraph 1(3) Schedule 1 VATA 1994 or use...

VATA 1994 s.84(10) and VATTR 1986 Rule 6(1)

Extra-statutory concession prior decision appeal with respect to application of non-statutory concession (known as “the Concordat”) of Tribunal. Whether Concordat was...

VATA 1994 Schedule 4 paragraph 5(1)(2), EEC Sixth Directive Article 5(4) – Appeal allowed.

Hugh McKay (instructed by The Solicitor for Customs & Excise) for the Commissioners (under appeal)