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

Taxes Act 1988 ss. 19, 154, 203 and 595 – Appeal allowed.

David Goldberg QC and Hugh McKay (instructed by Lawrence Jones) for the taxpayers

This is an astonishing decision. It decides that a role apparently given to the Board of Inland Revenue can be performed by a generally authorised officer who is...

Carry back of surplus ACT and the order in which claims are to be given effect to – s.239(3) ICTA 1988.

Decision of Ferris J reversed. The taxpayers were...

Corporation tax. Accounting periods. “Within the charge to tax” – s.832(1) ICTA 1988.

Decision of Court of Appeal (Click here) reversed. ACT paid on a dividend could be carried...

Income tax. Schedule E. PILONs (Payments in Lieu of Notice).

Two employees had notice periods of six months. The contract of employment provided for the contract to be terminated,...