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

This is a landmark decision in Hong Kong.

The Deceased entered into a number of transactions, the essential element in each being a disposal by him of Hong Kong...

This case concerns the analysis of the arrangements which the Appellant magazine publishing company made with the distributors. It was important to discern whether Keesing acted as agent...

The Appellant in this case provided accommodation in the form of a “halfway house” for people with mental health problems. The issue was whether the provision of accommodation...

Appeal from the Decision of Lightman J of 14 October 1998 (Click here)

Sub-underwriting activities of the Post Office and British Telecom Pension schemes did not constitute trading within...

Tribunal – procedure – application to strike out – preliminary issues – correct approach – VAT Tribunal Rules 1986, rule 18, rule 19(3)

The Tribunal has a wide discretion...