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Category: Nicola Shaw KC

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

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...

Recent tax cases:

Stark Building Materials (UK) Ltd (t/a Calders and Grandridge) v Revenue and Customs – First-tier Tribunal (Tax)
15 Jan 2026
Alimahomed v Revenue and Customs – Upper Tribunal
19 Dec 2025
Revenue and Customs v Hotel La Tour Ltd – Supreme Court
17 Dec 2025
Khan v Revenue and Customs – First-tier Tribunal (Tax)
16 Dec 2025
Gray’s Inn Tax Chambers
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