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Category: David Goy KC

Life Assurance Premium Relief. Reg. 10(6), Income Tax (LAPR) Regulations 1978.Under this system of relief, withdrawn on 13 March 1984, individual policyholders deducted income tax from life assurance...

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...

Tax avoidance through the transfer of assets abroad. Sections 739 and 741 ICTA 1988.(1) On the natural meaning of the words used in s.739 the section applies only...

Recent tax cases:

Cobalt Data Centre 2 Llp & Anor v Revenue and Customs – Court Of Appeal
31 Oct 2022
Northumbria Healthcare NHS Foundation Trust v Revenue and Customs – Upper Tribunal
06 Oct 2022
Mccabe v The Commissioner for His Majesty’s Revenue and Customs – First-tier Tribunal (Tax)
30 Sep 2022
Cozy Pet Ltd v Revenue and Customs – First-tier Tribunal (Tax)
29 Sep 2022