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Category: Nicola Shaw

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...

Patrick Way and Nicola Shaw appeared for the Respondent

Christopher Vajda KC and Nicola Shaw appeared for the Respondent

The taxpayer was not resident or ordinarily resident in the United Kingdom from 15 June 1987 to 15 February 1993. He appealed that against an assessment to income...

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