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Category: Hugh McKay

By Hugh McKay and Conrad McDonnell

By Hugh McKay and Nicola Shaw

EXEMPTION – Cultural services – Eligible body- Preclusion from distributing profits – Management and administration on voluntary basis by persons with no financial interest in the body’s activities...

This appeal concerned the interaction of s.17 (market value rule), s.28 (timing rule) and s.144(3) (single transaction rule on the exercise of options) Taxation of Chargeable Gains Act...

This case concerned whether the supply of services in relation to works on a protected building were made in the course of approved alteration of that building within...

Kimberly-Clark operated a promotion whereby it sold “Huggies” nappies in a plastic toybox rather than the usual packaging. The toybox would have other uses beyond being the means...

This case concerned whether certain supplies modifying a building owned by the Appellant trust could correctly come within the terms of Group 12, Schedule 8 VATA 1994’s supplies...

There were two issues in this case. The first issue was whether contributions paid by the Appellant companies were immediately deductible from those companies’ profits or should have...

This is a Customs duties classification case regarding certain products imported by the Appellant. The issue was whether the products, which might broadly be described as alternative medicine...

This case concerned the extent of the exemption concerning supplies of insurance and supplies of financial services. Taxpayers were members agents at Lloyd’s and the first issue was...

Recent tax cases:

Northern Gas Networks Ltd v The Commissioners For Her Majesty’s Revenue And Customs – Court of Appeal
01 Jul 2022
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
Hadee Engineering Co Ltd & Others v Revenue & Customs – Upper Tribunal
17 Mar 2022