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Category: Hugh McKay

Appeal from the Decision of the VAT and Duties Tribunal

Hydrocarbon Oil Duties Act 1979 – whether vehicle with telescopic boom constituted “mobile crane”

The Tribunal had held that lifting...

The appellants appealed against various assessments to income tax under Schedule E. The amounts appealed against were received by the Appellants in the form of units in a...

Depreciatory transactions. Section 176 TCGA 1992 (formerly s.280 TA 1970).The machinery of section 176 (reduction of allowable loss on a disposal of shares in a company if the...

Mr Sheppard is a stockbroker. In the late 1980’s he incurred legal costs of ¬¨¬£200,000 odd and had to pay a Stock Exchange fine of ¬¨¬£50,000. The costs...


Schedule E – s.145 ICTA 1988 – s.168 ICTA 1988.

Shadow director. Offshore company. Whether individual whose wishes directors tend to follow constitutes a shadow director: held: not. Whether...

Recent tax cases:

Revenue and Customs v Hotel La Tour Ltd – Court of Appeal
21 May 2024
Lifestyle Equities CV & Anor v Ahmed & Anor – Supreme Court
15 May 2024
Beech Developments (Manchester) Ltd & Ors v Commissioners for His Majesty’s Revenue and Customs – Court of Appeal
09 May 2024
Osmond & Anor v Revenue and Customs – First-tier Tribunal
08 May 2024