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Category: Aparna Nathan

David Goldberg KC and Aparna Nathan appeared for the Respondents

Industrial Buildings Allowance. The taxpayer, which operated cash and carry warehouses, sought to obtain IBAs on the ground that the buildings were used “for the purposes of a...

Income tax. Schedule D. Farming / woodlands.

The taxpayer grew Christmas trees. On a nine-acre site, coniferous trees were planted: mainly Norway Spruce, but also two other species not...

Recent tax cases:

Dawson’s (Wales) Ltd v Revenue & Customs – Court of Appeal
28 Mar 2023
Dalriada Trustees Ltd & Ors v Revenue and Customs – First-tier Tribunal (Tax)
21 Mar 2023
Kingston Maurward College v Revenue and Customs – Upper Tribunal
17 Mar 2023
England & Anor v Revenue and Customs – First-tier Tribunal (Tax)
15 Mar 2023