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

Appeal from the Decision of the VAT and Duties Tribunal

Hydrocarbon Oil Duties Act 1979 – whether vehicle with telescopic boom constituted “mobile crane”

The Tribunal had held that lifting...

The appellants appealed against various assessments to income tax under Schedule E. The amounts appealed against were received by the Appellants in the form of units in a...

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...