David Goy KC and Nicola Shaw appeared for the Respondent

VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate...

Nicola Shaw appeared for the Appellant

Employment income – deductions in determining taxable income – airline pilots becoming liable to reimburse training costs incurred earlier in their employment on leaving airline – payment made...

John Walters KC appeared for the AppellantNicola Shaw appeared for the Respondent

INCOME TAX – preliminary issues – domicile, residence and ordinary residence in tax years 1992/93 to 2003/2004 – Appellant purchased house in the Seychelles in 1975 and obtained...

The Court of Appeal’s verdict on the efficacy of Licensed Access (formerly Bar Direct)Patrick Way and Nicola Shaw appeared for the Appellant

Timothy Brennan KC and Nicola Shaw appeared for the Defendant

Rupert Anderson KC and Nicola Shaw appeared for the Appellants

Statutory interpretation. Carry back of surplus ACT. McGuckian principle applied.The taxpayer was incorporated in 1993. Under Agriculture Act 1993, it was permitted to take over the trade and...