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Category: Hugh McKay

The Appellants applied for disclosure of certain “unused material” arguing that in relation to civil penalty proceedings the implication of the Human Rights Acts and the European Convention...

The issue in this case was whether the provision of short term accommodation in hostels for homeless and rough sleepers were exempt supplies of welfare services or standard...

This is a case which considered whether certain building works were to be zero-rated (as the Appellant argued) as supplies of construction of a building intended solely for...

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...

West Devon Borough Council (“the Council”) carried out works of improvement to the Wharf at Tavistock with a view to generating jobs, tourism and generally improving the economy...

This appeal concerned a self build partnership who were constructing a Dutch barge as their permanent living accommodation. They sought zero-rating treatment for supplies made to them during...

Royal Midland Counties Homes for Disabled People concerns an appeal from the VAT and Duties Tribunal by the charity, called Castel Froma, against Customs’ refusal to zero-rate their...

This case concerned a society which arranged adoptions for girls in orphanages in China with parents in Oxfordshire. The society argued that the supplies should be exempt from...

This was an application for a Judicial Review following the VAT Tribunal’s holding that it could not hear the Appellant’s appeal. It concerned the application of certain guidelines...

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