David Goldberg KC and Eugene Fung appeared for the AppellantMichael Flesch KC, Clifford Smith SC and Neil Thomson appeared for the Respondent

INCOME TAX – Appellant was a self-employed sales associate with Allied Dunbar and on retirement sold his practice to a subsidiary company of Allied Dunbar – whether renewal...

David Goldberg KC and Aparna Nathan appeared for the Appellant

David Goldberg KC and Aparna Nathan appeared for the Respondents

David Goldberg KC and Barrie Akin appeared for the Appellants

David Goldberg KC and Chua Guan Hock SC appeared for the Respondent

Acorn provided accommodation for students from US universities in Central London. The issue was whether the accommodation was an exempt supply of land (as the taxpayer argued) or...

The group relief rules contain special provisions for computing the amount of relief which can be surrendered by one member of the group to another. This case is...

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