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Category: Aparna Nathan

David Goldberg QC 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:

Ian Moan v the Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)
04 Apr 2022
Claimants in The Royal Mail Group Litigation v Royal Mail Group Ltd – Chancery Division
28 Mar 2022
Jonathan Oppenheimer v Revenue & Customs – First-tier Tribunal (Tax)
24 Mar 2022
Hadee Engineering Co Ltd & Others v Revenue & Customs – Upper Tribunal
17 Mar 2022