Generated by All in One SEO v4.9.6.2, this is an llms.txt file, used by LLMs to index the site.

# Gray’s Inn Tax Chambers

Gray's Inn Tax Chambers | Gray's Inn Tax Chambers is a leading set of specialist tax barristers, advising on all aspects of revenue law and representing clients in tax litigation.

## Sitemaps

- [XML Sitemap](https://taxbar.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Pages

- [Home](https://taxbar.com/)
- [How to Instruct Us](https://taxbar.com/how-to-instruct-us/) - Members of Chambers can be instructed both to give tax advice and to conduct tax appeals and other tax-related litigation. We are often instructed directly by accountants, under the Licensed Access scheme, previously known as “Bar Direct”. We appear in tax appeals argued before the First-Tier Tribunal (Tax), the Upper Tribunal, the High Court, the
- [Pupillage](https://taxbar.com/pupillage/) - We are a specialist revenue law set of Chambers. Our work covers all areas of United Kingdom taxation and many of us practise in the European and international tax law fields. Tax law involves the analysis of many other areas of law and pupillage applicants should expect to be working on issues of trust, contract,
- [Contact Us](https://taxbar.com/contact-us/) - Our Chambers Gray’s Inn Tax Chambers, 36 Queen Street, London EC4R 1BN Telephone number: +44 (0)20 7242 2642 (between 8.30 and 19.00)Fax number: +44 (0)20 7831 9017E-mail: clerks@taxbar.comOffice hours: Monday to Friday 8.30am to 7:00pm Out of hours contact Ben Stern: +44 (0) 2074219227Jamie Hall: +44 (0) 2074219235
- [Latest News](https://taxbar.com/latest-news/)
- [Tax Cases](https://taxbar.com/tax-cases/)
- [Articles](https://taxbar.com/articles/)
- [Clerks](https://taxbar.com/clerks/)
- [Barristers](https://taxbar.com/barristers/)
- [Privacy Policy](https://taxbar.com/privacy-policy/)

## Articles

- [Share exchanges: just and reasonable adjustments](https://taxbar.com/?articles=share-exchanges-just-and-reasonable-adjustments) - New legislation rewrites share exchange anti-avoidance rules, introducing just and reasonable adjustments while keeping the 'main purpose' central.
- [GITC Review](https://taxbar.com/?articles=gitc-reviews) - GITC Review If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com. The GITC Review can be viewed or printed from the links below in Adobe Acrobat form. Download Adobe Acrobat Reader if you don't already have a copy. List of
- [The Role of EC Law in UK Direct Tax](https://taxbar.com/?articles=the-role-of-ec-law-in-uk-direct-tax) - By John Walters KC
- [The Willoughby Case](https://taxbar.com/?articles=the-willoughby-case) - By David Goy KC and Philip Baker KC
- [Entity Classification](https://taxbar.com/?articles=entity-classification) - By David Goldberg KC
- [The Approach of the Courts to Tax Planning](https://taxbar.com/?articles=the-approach-of-the-courts-to-tax-planning) - By David Goldberg KC
- [Outsourcing and Financial Services](https://taxbar.com/?articles=outsourcing-and-financial-services) - By John Walters KC, Peter Landon
- [When is a Free Gift a Rebate?](https://taxbar.com/?articles=when-is-a-free-gift-a-rebate) - By John Walters KC and Peter Landon
- [Disputes with HMRC: Why They Arise and How to Resolve Them](https://taxbar.com/?articles=disputes-with-hmrc-why-they-arise-and-how-to-resolve-them) - by David Goldberg KC
- [Lockdown Thoughts](https://taxbar.com/?articles=lockdown-thoughts) - by David Goldberg KC
- [A Few Points of Interest](https://taxbar.com/?articles=a-few-points-of-interest) - by Laurent Sykes KC
- [A Speech to Mark the Publication of “taxation of Partnerships and LLPs” by Damien Crossley and Mark Baldwin](https://taxbar.com/?articles=a-speech-to-mark-the-publication-of-taxation-of-partnerships-and-llps-by-damien-crossley-and-mark-baldwin) - by David Goldberg KC
- [A Few Points of Interest](https://taxbar.com/?articles=a-few-points-of-interest-2) - by Laurent Sykes KC
- [Tax Avoidance Purpose Winner Takes All (Again)](https://taxbar.com/?articles=tax-avoidance-purpose-winner-takes-all-again) - by Nikhil V. Mehta
- [The Limits of Limited Liability](https://taxbar.com/?articles=the-limits-of-limited-liability) - by Michael Firth
- [Gifts With Reservation of Benefit? Nil Desperandum!](https://taxbar.com/?articles=gifts-with-reservation-of-benefit-nil-desperandum) - by Harry Winter
- [Disguised Tax](https://taxbar.com/?articles=disguised-tax) - by Samuel Brodsky
- [Some Thoughts on Avoidance](https://taxbar.com/?articles=some-thoughts-on-avoidance) - by Milton Grundy
- [Offshore London](https://taxbar.com/?articles=offshore-london) - by Sam Brodsky
- [Redomiciliation and the Semifreddo Rabbit](https://taxbar.com/?articles=redomiciliation-and-the-semifreddo-rabbit) - by Nikhil V. Mehta
- [Some Pitfalls in the Tax Treatment of Compensation Payments](https://taxbar.com/?articles=some-pitfalls-in-the-tax-treatment-of-compensation-payments) - by Laura K Inglis
- [Domicile and Tax: A Pocket Reminder](https://taxbar.com/?articles=domicile-and-tax-a-pocket-reminder) - by Harry Winter
- [Drafting Trusts – Taking on Board the Implications of the Botnar Case](https://taxbar.com/?articles=drafting-trusts-taking-on-board-the-implications-of-the-botnar-case) - By Nicola Shaw
- [Whatever Means Necessary](https://taxbar.com/?articles=whatever-means-necessary) - By Hugh McKay and Nicola Shaw
- [Milking McGuckian](https://taxbar.com/?articles=milking-mcguckian) - By Nicola Shaw
- [A General Anti-Avoidance Provision for VAT?](https://taxbar.com/?articles=a-general-anti-avoidance-provision-for-vat) - By Hugh McKay and Conrad McDonnell
- [Alternative Offshore Structures](https://taxbar.com/?articles=alternative-offshore-structures) - By Milton Grundy
- [Mobile Cranes and the Nationwide Case](https://taxbar.com/?articles=mobile-cranes-and-the-nationwide-case) - By Nicola Shaw
- [Bare Trusts From The Perspective of Income Tax, Capital Gains Tax and Inheritance Tax](https://taxbar.com/?articles=bare-trusts-from-the-perspective-of-income-tax-capital-gains-tax-and-inheritance-tax) - By Nicola Shaw
- [Analysis: Vodafone’s Supreme Court Victory in India](https://taxbar.com/?articles=analysis-vodafones-supreme-court-victory-in-india) - by Nikhil Mehta and Garath Miles – Tax Journal – 3 February 2012
- [The Double British](https://taxbar.com/?articles=the-double-british) - By Milton Grundy
- [The freezing of consumer bank accounts](https://taxbar.com/?articles=the-freezing-of-consumer-bank-accounts-by-sam-brodsky) - By Sam Brodsky
- [Delay and Alternative Remedies in Judicial Review Claims Against HMRC](https://taxbar.com/?articles=delay-and-alternative-remedies-in-judicial-review-claims-against-hmrc) - by Michael Firth
- [New Trusts](https://taxbar.com/?articles=new-trusts) - by Milton Grundy
- [Tax Considerations in Matrimonial Finance Cases](https://taxbar.com/?articles=tax-considerations-in-matrimonial-finance-cases) - By Laura K Inglis
- [A Tale of Two Domiciles](https://taxbar.com/?articles=a-tale-of-two-domiciles) - by Nikhil Mehta

## Barristers

- [Laurent Sykes KC](https://taxbar.com/barrister/laurent-sykes-kc/) - Laurent has a wide ranging practice which encompasses many areas of the tax code, particularly business and employment tax-related matters and issues affecting private clients as well as corporate groups (including in the insurance and oil sector). He also advises on tax-related pensions matters and on tax-related commercial disputes. In the past Laurent qualified as
- [Nikhil Mehta](https://taxbar.com/barrister/nikhil-mehta/) - Nikhil was born in what was then called “Bombay”. His mother and father were brain and general surgeons respectively, although his father decided on a small career shift in his mid-forties by becoming a tax lawyer and an expert on foreign exchange control law in India. He described it as moving from being a “doctor
- [Nicola Shaw KC](https://taxbar.com/barrister/nicola-shaw-kc/) - Nicky read law as an undergraduate and postgraduate at Pembroke College, Oxford. She joined Gray’s Inn Tax Chambers as a tenant in 1998 and took silk in 2012. Ranked as a “Star Individual” in Chambers & Partners for both Tax and Indirect Tax and as a "Band 1 Silk" in the Legal 500 for both
- [Ben Blades](https://taxbar.com/barrister/ben-blades/) - Ben represents clients across a diverse range of industries, including multinational corporations, owner-managed businesses, and high-net-worth individuals. His practice spans the full spectrum of tax law, although he is equally comfortable in matters involving insolvency and estate planning where tax considerations are central. Ben has extensive experience in both litigation and advisory work and he
- [Harry Winter](https://taxbar.com/barrister/harry-winter/) - Harry has a practice covering all aspects of Chambers’ specialisms across UK, EU, and international taxation. Before embarking on law, he read Classics and Sanskrit at Magdalen College, Oxford, where he won a Double First: wrestling with ancient texts readied him for the UK tax code. He subsequently gained an LLB (First Class) and then
- [Sam Brodsky](https://taxbar.com/barrister/sam-brodsky/) - Sam has a busy practice covering the full gamut of UK tax and commercial/chancery law. He is regularly instructed in the High Court and the tax tribunals, both unled and as a specialist tax and/or property junior. Sam read law at St John’s College, Cambridge, where he was a scholar and came 6th in the
- [Michael L Firth KC](https://taxbar.com/barrister/michael-l-firth/) - Michael studied for his BA in Jurisprudence at Oxford University, obtaining a first-class degree. After winning a scholarship, he went on to study for the BCL (personal and business taxation), achieving a distinction, and was called to the Bar at Lincoln’s Inn. He has also qualified as a Chartered Tax Adviser (indirect tax route) Michael
- [Michael Jones KC](https://taxbar.com/barrister/michael-jones-kc/) - Michael was called to the Bar in 2006, having obtained a distinction on the BCL at Oxford University and a first-class law degree at the University of Nottingham. He won a number of academic prizes, including for tax law, and was awarded Hardwicke, Denning and Megarry Scholarships by Lincoln’s Inn. At Bar School he came
- [Nicholas Macklam](https://taxbar.com/barrister/nicholas-macklam/) - Nicholas specialises in tax litigation. He was called to the Bar in 2013, after undertaking the BCL at the University of Oxford and obtaining a first-class law degree from the University of Reading. He came top of his year in various subjects at both undergraduate and postgraduate level and has won a number of academic
- [Jacob Mills](https://taxbar.com/barrister/jacob-mills/) - Jacob joined Gray’s Inn Tax Chambers as a tenant in 2025 on completion of his pupillage and accepts instructions concerning all areas of taxation. He has acted for clients on a broad range of tax and related issues, both advisory and contentious, and is equipped to accept instructions where a tax question engages other areas
- [William Robinson](https://taxbar.com/barrister/william-robinson/) - William joined Chambers on the completion of his pupillage in October 2025. He accepts instructions in all areas of tax practice. Having sat with every member of Chambers as a pupil, he has worked on a wide range of UK and international tax matters, spanning everything from the sale of intellectual property and estate planning
- [David Goldberg KC](https://taxbar.com/barrister/david-goldberg-kc/) - David is a lawyer and a lawyer’s son. He was born in Plymouth, to which town his family, leaving the line of Napoleon’s retreat from Moscow, had come in 1813 in time to see the French Emperor a prisoner on The Bellerophon in the Sound, all of which explains his occasional references on cold days
- [Conrad McDonnell](https://taxbar.com/barrister/conrad-mcdonnell/) - Conrad grew up in London in a family of lawyers, as a result of which he learnt to argue from an early age. A King’s Scholar at Eton, he went on to read Physics at Oxford. He is sometimes asked how it was possible to make the transition from Physics to Revenue Law, to which

## Clerks

- [Jane Fullbrook - Secretary for all members of Chambers](https://taxbar.com/clerks/jane-fullbrook-secretary-for-all-members-of-chambers/) - Jane came to Gray’s Inn Tax Chambers in 2002 from Patrick Soares Chambers where she had worked since 1994. She arranges Mini Pupillages for successful applicants and is involved in the Pupillage process each year from application stage through to offers of tenancy. She gives secretarial and admin support to all members of Chambers as
- [Jamie Hall - First Junior Clerk](https://taxbar.com/clerks/jamie-hall-first-junior-clerk/) - Jamie joined Chambers as Junior Clerk in 2010 and is an invaluable member of the Clerking team. He provides valuable support to all Members of Chambers and assists the Senior Clerk. His duties include liaising with Clients regarding acceptance and distribution of work, fee negotiations, diary management and fixing cases in all Tribunals and Courts.
- [Ben Stern – Senior Clerk](https://taxbar.com/clerks/ben-stern/) - Ben joined Chambers as a Junior Clerk in 2001; and was promoted to our Senior Clerk in 2021. He brings to the job a wealth of clerking experience, built up over many years. Ben’s depth and breadth of experience in the market place, has enabled him to build strong relationships with our members and clients
- [Paul Connor -  Chief administrator](https://taxbar.com/clerks/paul-connor-chief-administrator/) - Paul joined chambers as junior clerk in March 1988 and is a qualified member of the Institute of Barristers’ Clerks. He deals with the general administration of chambers.
- [Michael Andrews – Receptionist and Secretary](https://taxbar.com/clerks/michael-andrews/) - Michael joined Gray’s Inn Tax Chambers as a Receptionist & Secretary/PA to David Goldberg KC in 2017. Frequently described as the friendly face of Chambers, Michael will usually be the first person you meet when calling and visiting Chambers. He manages our conference rooms and Chambers supplies ensuring the day run smoothly and that members’

## Footer Endorsements

- [](https://taxbar.com/footer-endorsements/2726/)
- [Tolleys Taxation Awards 2024 for Tax Chambers of the Year.](https://taxbar.com/footer-endorsements/tolleys-taxation-awards-2024-for-tax-chambers-of-the-year/)
- [Ranked in Chambers and Partners 2022](https://taxbar.com/footer-endorsements/ranked-in-chambers-and-partners-2022/)
- [Certificate of Excellence Strategy Youth Employment](https://taxbar.com/footer-endorsements/certificate-of-excellence-strategy-youth-employment/)
- [The Legal 500 – The Clients Guide to Law Firms](https://taxbar.com/footer-endorsements/legal-500-top-tier-set-2022/)

## Home Information

- [Prevent tax problems from arising](https://taxbar.com/home-information/prevent-tax-problems-from-arising/) - Our ambition is to prevent tax problems from arising, we do that by keeping pace with the increasing technicality of the tax system, by maintaining a deep and expert knowledge of its detail, by providing helpful, innovative, elegant and simple solutions to the tax problems which ordinary life brings to individuals and which business brings
- [In the early 1980s some thought was given to what our slogan might be if we were ever to advertise](https://taxbar.com/home-information/in-the-early-1980s-some-thought-was-given-to-what-our-slogan-might-be-if-we-were-ever-to-advertise/) - The one we liked best was: “You’ll be glad you had that tax problem”. Let us explain why… The period since our Chambers were established in 1965 has seen the expansion of the tax base and the introduction, with some frequency, of new forms of direct and indirect taxation. New taxes brought, and continue to

## Latest News

- [Share exchanges: just and reasonable adjustments](https://taxbar.com/?latest_news=share-exchanges-just-and-reasonable-adjustments) - New legislation rewrites share exchange anti-avoidance rules, introducing just and reasonable adjustments while keeping the 'main purpose' central. Read the full article here.
- [Gray’s Inn Tax Chambers shortlisted for Tax Set of the Year](https://taxbar.com/?latest_news=grays-inn-tax-chambers-shortlisted-for-tax-set-of-the-year-in-the-2025-chambers-uk-bar-awards) - Gray’s Inn Tax Chambers is delighted to have been shortlisted for Tax Set of the Year in this year’s Chambers UK Bar Awards 2025. The rankings and shortlist are the result of extensive research and thousands of interviews conducted by Chambers and Partners. These prestigious awards will take place on Thursday, 13th November 2025 at Old
- [Nicola Shaw KC wins Tax Silk of the Year at Legal 500 UK Bar Awards](https://taxbar.com/?latest_news=nicola-shaw-kc-wins-tax-silk-of-the-year-at-legal-500-uk-bar-awards) - We are delighted that Nicola Shaw KC has been awarded the Tax Silk of the Year prize at the Legal 500 UK Bar Awards.
- [Gray’s Inn Tax Chambers is delighted to have been shortlisted for Tax Set of the Year and Nicola Shaw KC for Tax Silk of the Year in this year’s Chambers UK Bar Awards 2024.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-is-delighted-to-have-been-shortlisted-for-tax-set-of-the-year-and-nicola-shaw-kc-for-tax-silk-of-the-year-in-this-years-chambers-uk-bar-awards-2024) - The rankings and shortlist are the result of extensive research and thousands of interviews conducted by Chambers and Partners. These prestigious awards will take place on Thursday 14th November at 1 Old Billingsgate Walk, London when the winners will be announced. Thank you to all those clients who kindly supported these nominations and congratulations to all Chambers and individuals
- [Gray’s Inn Tax Chambers is delighted to announce that Nicholas Macklam has joined Chambers.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-is-delighted-to-announce-that-nicholas-macklam-has-joined-chambers) - Nicholas has gained an impressive reputation in a range of Tax work, particularly in contentious tax work. He also has extensive experience in (1) private client (wills & estates, trusts and related issues), (2) pensions, (3) insolvency and commercial, and (4) real estate. He is on HM Attorney General’s B Panel of Counsel to the
- [Tolleys Taxation Awards 2024](https://taxbar.com/?latest_news=tolleys-taxation-awards-2024) - We are pleased to announce that we have won the Tolleys Taxation Awards 2024 for Tax Chambers of the Year.
- [Gray’s Inn Tax Chambers are delighted to announce Michael Firth is to be appointed King’s Counsel as per the new Silk appointments announced on Friday 19th January 2024.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-are-delighted-to-announce-michael-firth-is-to-be-appointed-kings-counsel-as-per-the-new-silk-appointments-announced-on-friday-19th-january-2024) - The official ceremony will be held at Westminster Hall on 18 March 2024, where he will formally take the title of KC.
- [Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-are-delighted-to-have-won-two-awards-at-this-years-chambers-uk-bar-awards-ceremony-held-on-30-november) - Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November. Tax Set of the Year Michael Jones Tax Silk of the Year Congratulations to all winners and nominees.
- [Gray’s Inn Tax Chambers is delighted to have been shortlisted for 4 separate awards at The Legal 500 Bar Awards 2023](https://taxbar.com/?latest_news=grays-inn-tax-chambers-is-delighted-to-have-been-shortlisted-for-4-separate-awards-at-the-legal-500-bar-awards-2023) - Chambers is shortlisted for Tax Set of the Year Nicola Shaw KC is nominated for Tax Silk of the Year Nikhil Mehta is nominated for Tax Junior of the Year Ben Stern is nominated for Senior Clerk of the Year The awards are determined based on The Legal 500’s independent research for their annual directory.
- [GITC is sad to report the death of our Head of Chambers, Mr Milton Grundy who passed away at the weekend.](https://taxbar.com/?latest_news=gitc-is-sad-to-report-the-death-of-our-head-of-chambers-mr-milton-grundy-who-passed-away-at-the-weekend) - After a short illness, Milton Grundy died peacefully in his sleep, Friday 25th November 2022. He was 96 years old, but he still had the intellectual vigour and curiosity of an 18 year old and his mind was not dimmed by age or circumstance. Milton was born in 1926 in St Helens Lancashire, the son
- [Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-is-deeply-saddened-to-learn-of-the-death-of-her-majesty-queen-elizabeth-ii) - We join the nation in mourning and our condolences are with the Royal Family.
- [Michael Jones was appointed King's Counsel](https://taxbar.com/?latest_news=michael-jones-has-been-appointed-queens-counsel) - Gray’s Inn Tax Chambers is delighted to announce that Michael Jones has been appointed King's Counsel. Following his successful application for Silk, Michael was formally appointed in 2021.
- [Who’s Who Legal: UK Bar 2015 had this to say about us](https://taxbar.com/?latest_news=whos-who-legal-uk-bar-2015-had-this-to-say-about-us) - Gray’s Inn Tax Chambers has three silks featured. David Goldberg KC is a “dean of the tax bar” whose litigation and advisory work is lauded. One peer commented, “If I had a tax issue, David would be my first choice.” David Goy KC’s “superb advisory work” makes him a “top choice” for many, and he
- [The Legal 500 2015 said this:](https://taxbar.com/?latest_news=the-legal-500-2015-said-this) - In 2014, Gray’s Inn Tax Chambers moved out of Gray’s Inn to state-of-the-art offices in the City. This was a move that prompted a number of departures, but the new building has been well received by solicitors who ‘love the new premises’ and continue to see the set as ‘one of the best for tax
- [Chambers 100 UK Bar](https://taxbar.com/?latest_news=chambers-100-uk-bar) - Introduced this year, it ranks the top barristers in the UK, according to its research. To be in the initial shortlist of 200 Silks and 200 Juniors, lawyers had to be ranked in Bands One or Two or as ‘Star Individuals’ in a key area of law within Chambers UK Bar 2014. From the shortlists,
- [Chambers and Partners UK Bar Guide 2016 had this to say about us:](https://taxbar.com/?latest_news=chambers-and-partners-uk-bar-guide-2016-had-this-to-say-about-us) - Tax: London Gray’s Inn Tax Chambers “A set with a great pedigree and an in-depth knowledge of tax law,” whose members handle tax cases of every conceivable type. The barristers here are noted for offering comprehensive ongoing advice to clients with a view to avoiding litigation, but they are also amongst the first to be
- [Gray’s Inn Tax Chambers announces the appointment of Laurent Sykes to silk.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-announces-the-appointment-of-laurent-sykes-to-silk) - Chambers are delighted to announce that Laurent Sykes has been appointed King’s Counsel following the new KC appointments announced on 11th January 2016. His appointment will bring the total number of silks at Gray’s Inn Tax Chambers to six. Laurent made his declarations to the Lord Chancellor on his appointment at a formal ceremony at
- [Chambers and Partners UK Bar Guide 2017 had this to say about us:](https://taxbar.com/?latest_news=legal-500-guide) - Tax: London Gray’s Inn Tax Chambers THE SET Gray's Inn Tax handles the full spectrum of tax issues, having direct tax, indirect tax and private client specialists at the set. Its members handle high-profile litigation for taxpayers and the Revenue before the domestic courts and in Europe, and they are also able to take matters
- [Chambers and Partners UK Bar Guide 2018 had this to say about us:](https://taxbar.com/?latest_news=chambers-and-partners-uk-bar-guide-2018-had-this-to-say-about-us) - Tax: London Gray’s Inn Tax Chambers THE SET Gray's Inn Tax has an impressive bench of tax silks and juniors capable of handling an impressive array of advisory matters and litigation proceedings. It boasts "widespread expertise" across direct, indirect and private client tax. Members of the set represent the taxpayer and the Revenue at all
- [The Legal 500 2019 had this to say about us](https://taxbar.com/?latest_news=the-legal-500-2019-had-this-to-say-about-us) - Gray's Inn Tax Chambers is a ‘well-established and highly talented set’ with some ‘very senior silks and up-and-coming juniors’. Nicola Shaw KC represents clients in some of the leading contentious tax cases, at the highest levels, including in judicial reviews and before the Court of Justice of the European Union; she is currently representing Electronic
- [Chambers and Partners 2019 had this to say about us](https://taxbar.com/?latest_news=chambers-and-partners-2019-had-this-to-say-about-us) - Gray's Inn Tax Chambers is highly sought after for its expertise in direct and indirect tax litigation. It represents both taxpayers and the Revenue and casts a wide net in terms of its capabilities. Matters handled include tax avoidance, corporate restructuring and private client work. Members have a comprehensive understanding of domestic and international tax
- [Gray’s Inn Tax Chambers has been nominated for all three Tax categories at the Legal 500 UK Awards 2019](https://taxbar.com/?latest_news=grays-inn-tax-chambers-has-been-nominated-for-all-three-tax-categories-at-the-legal-500-uk-awards-2019) - We are very proud to announce Gray’s Inn Tax Chambers has been nominated for all three Tax categories at the Legal 500 UK Awards 2019 to be held in February of next year at the Great Hall, Guildhall, London. Gray’s Inn Tax Chambers is nominated for Tax Set of the Year, Nicola Shaw KC for
- [The Legal 500 2020 Had This To  Say About Us](https://taxbar.com/?latest_news=the-legal-500-2020-had-this-to-say-about-us) - “The Rolls-Royce of tax chambers', Gray's Inn Tax Chambers houses experts in all areas of direct and indirect tax, with members acting for both the taxpayer and the Revenue. Setting the chambers apart, members are regularly instructed on heavyweight advisory work including major cross-border corporate reorganisations and transfer pricing issues. In relation to UK tax,
- [Chambers & Partners 2020 has this to say about us](https://taxbar.com/?latest_news=chambers-partners-2020-has-this-to-say-about-us) - Highly regarded set with long experience of litigating major tax cases and providing high-value advisory work. Members act for the taxpayer and the Revenue in cases involving a wide variety of tax issues and are expert in such areas as transfer pricing, corporation tax and corporate reorganisations. Recent cases include Beagles v HMRC, an income
- [Michael Flesch KC has retired from practice](https://taxbar.com/?latest_news=michael-flesch-qc-has-retired-from-practice) - Michael Flesch KC - After a distinguished career at the bar, lasting for more than 50 years, Michael Flesch KC has retired from practice but his pursuit of excellence, his outstanding intellectual rigour, his encyclopedic knowledge and his good humour will remain as abiding legacies to Chambers and as guides to the way we conduct
- [Legal 500 2021](https://taxbar.com/?latest_news=legal-500-2021) - Gray's Inn Tax Chambers are delighted to have been ranked Top Tier 1 Leading Set for Tax: Corporate in the recently released Legal 500. It went on to say 'Well-known and respected, with strength in depth', Gray's Inn Tax Chambers is home to barristers focusing on all areas of direct and indirect tax, as well
- [Gray’s Inn Tax Chambers has been nominated for all three Tax categories at the Legal 500 UK Awards 2022](https://taxbar.com/?latest_news=grays-inn-tax-chambers-has-been-nominated-for-all-three-tax-categories-at-the-legal-500-uk-awards-2022) - We are very proud to announce Gray’s Inn Tax Chambers has been nominated for all three Tax categories at the Legal 500 UK Awards 2022 to be held on Wednesday 5 October 2022 at the London Hilton on Park Lane, 22 Park Lane, London W1K 1BE. Gray’s Inn Tax Chambers is nominated for Tax Set
- [Gray’s Inn Tax Chambers delighted that Nicola Shaw KC has been awarded Tax Silk of the Year at the 2015 Chambers UK Bar Awards.](https://taxbar.com/?latest_news=grays-inn-tax-chambers-delighted-that-nicola-shaw-qc-has-been-awarded-tax-silk-of-the-year-at-the-2015-chambers-uk-bar-awards) - Gray’s Inn Tax Chambers delighted that Nicola Shaw KC has been awarded Tax Silk of the Year at the 2015 Chambers UK Bar Awards.
- [Nicola Shaw KC has been awarded Tax Silk of the Year at the Legal 500 UK Bar Awards 2017](https://taxbar.com/?latest_news=793) - “Gray’s Inn Tax Chambers are delighted to announce that Nicola Shaw KC has been awarded Tax Silk of the Year at the Legal 500 UK Bar Awards 2017”
- [David Goldberg KC & Nikhil Mehta have been listed by WHO’SWHOLEGAL UK BAR 2018](https://taxbar.com/?latest_news=grays-inn-tax-chambers-are-delighted-to-announce-that-david-goldberg-qc-nikhil-mehta-have-been-listed-by-whoswholegal-uk-bar-2018-as-most-highly-regarded-in-the) - Gray’s Inn Tax Chambers are delighted to announce that David Goldberg KC & Nikhil Mehta have been listed by WHO’SWHOLEGAL UK BAR 2018 as ‘Most Highly Regarded’ in the ‘Corporate Tax Category’ which recognises the foremost corporate tax barristers in the Country for 2018. Also mentioned in the same category from chambers , Nicola Shaw
- [Gray’s Inn Tax Chambers are delighted to announce Nicola Shaw KC was won “Best in tax dispute resolution” award](https://taxbar.com/?latest_news=grays-inn-tax-chambers-are-delighted-to-announce-nicola-shaw-qc-was-won-best-in-tax-dispute-resolution-award-at-the-international-financial-law-review-women-in-business-law) - Gray’s Inn Tax Chambers are delighted to announce Nicola Shaw KC was won “Best in tax dispute resolution” award at the International Financial Law Review Women in Business Law Awards 2019.
- [Gray’s Inn Tax Chambers has been nominated in the Chambers UK Bar Awards 2022](https://taxbar.com/?latest_news=grays-inn-tax-chambers-has-been-nominated-in-the-chambers-uk-bar-awards-202) - Gray’s Inn Tax Chambers are delighted to have been have been nominated for Tax Set of the Year in the upcoming Chambers UK Bar Awards to be held on 17 November 2022 at Old Billingsgate, London.
- [Laura Inglis & Harry Winter appointed Junior Counsel to the Crown on the London C Panel](https://taxbar.com/?latest_news=laura-inglis-harry-winter-appointed-junior-counsel-to-the-crown-on-the-london-c-panel) - Gray’s Inn Tax Chambers are delighted to announce that Laura Inglis & Harry Winter have been appointed Junior Counsel to the Crown on the London C Panel. Competition for such appointments is fiercely competitive as it will allow both Laura and Harry to represent Her Majesty’s Revenue and Customs (as well as taxpayers) before the courts and tax tribunals. Cases are
- [Ben Blades joins Chambers](https://taxbar.com/?latest_news=ben-blades-joins-chambers) - Gray’s Inn Tax Chambers are delighted to announce that Ben Blades has accepted offers of tenancy with us. Click here to view his profile. If you would like to Instruct Ben, please contact the clerks at clerks@taxbar.com or call 02072422642
- [Nikhil Mehta was recently interviewed by World Finance on Vodafone’s recent transfer pricing victory in the Bombay High Court.](https://taxbar.com/?latest_news=nikhil-mehta-was-recently-interviewed-by-world-finance-on-vodafones-recent-transfer-pricing-victory-in-the-bombay-high-court-a-link-to-the-interview-is-attached) - http://www.worldfinance.com/markets/vodafones-690m-tax-victory-a-sign-of-a-more-pro-business-india
- [Nikhil Mehta Receives Fellowship From CIOT](https://taxbar.com/?latest_news=nikhil-mehta-receives-fellowship-from-ciot) - Gray's Inn Tax Chambers are pleased to announce that Nikhil Mehta has received a direct Fellowship from the Chartered Institute of Taxation and has become a member of the Institute’s Council
- [Conrad McDonnell has been awarded Tax Junior of the Year at The Legal 500 UK Awards 2019](https://taxbar.com/?latest_news=grays-inn-tax-chambers-are-delighted-to-announce-conrad-mcdonnell-has-been-awarded-tax-junior-of-the-year-at-the-legal-500-uk-awards-2019-to-be-held-at-the-great-hall-guildhall-london-on-w) - Gray’s Inn Tax Chambers are delighted to announce Conrad McDonnell has been awarded Tax Junior of the Year at The Legal 500 UK Awards 2019 to be held at The Great Hall , Guildhall, London on Wednesday 6th February 2019.
- [Laura K Inglis has been shortlisted for Advocate of the Year at the STEP Private Client Awards 2019/20](https://taxbar.com/?latest_news=grays-inn-tax-chambers-are-delighted-to-announce-that-laura-k-inglis-has-been-shortlisted-for-advocate-of-the-year-at-the-step-private-client-awards-2019-20-to-be-held-at-the-park-plaza-westm) - Gray’s Inn Tax Chambers are delighted to announce that Laura K Inglis has been shortlisted for Advocate of the Year at the STEP Private Client Awards 2019/20 to be held at the Park Plaza Westminster Bridge Hotel, London on 25 September 2019.
- [Nikhil Mehta will be speaking at the Corporate Tax - 2019 Annual Conference on 30 October 2019](https://taxbar.com/?latest_news=nikhil-mehta-will-be-speaking-at-the-corporate-tax-2019-annual-conference-on-30-october-2019-on-the-topic-of-denying-tax-relief-for-funding-costs-on-unallowable-purposes-further-details-can-be-fou) - Nikhil Mehta will be speaking at the Corporate Tax - 2019 Annual Conference on 30 October 2019 on the topic of Denying Tax Relief for Funding Costs on Unallowable Purposes. Further details can be found in this link Corporate Tax - 2019 Annual Conference
- [The Importance of Being NRI](https://taxbar.com/?latest_news=the-importance-of-being-nri) - India’s Prime Minister, Mr Narendra Modi, visited the UK in November 2015. He addressed an audience of 60,000 in Wembley Stadium. The event was designed “to celebrate the Indian Diaspora’s contribution to the UK economy”. This made me think about the different types of Indian taxpayer who would have attended. In particular, I thought about
- [Gray’s Inn Tax Chambers have been awarded “Tax Chambers of the Year” in the 2013 Legal 500 Awards](https://taxbar.com/?latest_news=grays-inn-tax-chambers-have-been-awarded-tax-chambers-of-the-year-in-the-2013-legal-500-awards) - Gray’s Inn Tax Chambers have been awarded “Tax Chambers of the Year” in the 2013 Legal 500 Awards
- [Gray’s Inn Tax Chambers have been shortlisted for “Tax Set of the Year” in the Chambers Bar Awards 2014](https://taxbar.com/?latest_news=grays-inn-tax-chambers-have-been-shortlisted-for-tax-set-of-the-year-in-the-chambers-bar-awards-2014) - Gray’s Inn Tax Chambers have been shortlisted for “Tax Set of the Year” in the Chambers Bar Awards 2014
- [Legal 500 Guide 2016 had this to say about us:](https://taxbar.com/?latest_news=legal-500-guide-2016-had-this-to-say-about-us) - Gray’s Inn Tax Chambers exhibits ‘extensive knowledge, professionalism and support’, and is ‘a modern and forward-looking set’. For some, it is ‘the top tax chambers’ with ‘a broad and deep practice’ spanning domestic and international tax. The clerks are ‘extremely helpful’, ‘efficient’ and ‘well organised’, providing ‘a very good service’. In particular, Chris Broom is
- [Michael Jones has been awarded Tax Junior of the Year at the Chambers and Partners UK Bar Awards held in Park Lane.](https://taxbar.com/?latest_news=michael-jones-has-been-awarded-tax-junior-of-the-year-at-the-chambers-and-partners-uk-bar-awards-held-in-park-lane) - Gray’s Inn Tax Chambers are delighted to announce that Michael Jones has been awarded Tax Junior of the Year at the Chambers and Partners UK Bar Awards held in Park Lane
- [Legal 500 Guide 2017 had this to say about us:](https://taxbar.com/?latest_news=legal-500-guide-2017-had-this-to-say-about-us) - Gray’s Inn Tax Chambers has a distinct focus on the prevention of tax disputes but is also experienced in handling litigation in the UK and beyond. Located on Queen Street in the City of London, the set’s offices are ‘brilliantly located and modern’, and clients say ‘it is a pleasure to meet there’. The clerking
- [Michael Jones has been awarded tax Junior of the Year at the Legal 500 UK Bar Awards 2018](https://taxbar.com/?latest_news=michael-jones-has-been-awarded-tax-junior-of-the-year-at-the-legal-500-uk-bar-awards-2018) - Gray’s Inn Tax Chambers are delighted to announce that Michael Jones has been awarded Tax Junior of the Year at the Legal 500 UK Bar Awards 2018
- [Public will pay for divorcing VAT from Europe](https://taxbar.com/?latest_news=public-will-pay-for-divorcing-vat-from-europe) - REUSE OF PREVIOUSLY PUBLISHED MATERIAL - courtesy of The Brief (original publisher) Turbulence in one of the largest contributors to tax revenues and extra accounting burdens are all but inevitable, Nicola Shaw and Kelly Stricklin-Coutinho write Click here to view the full article
- [COVID – 19 - How Gray’s Inn Tax Chambers is operating](https://taxbar.com/?latest_news=covid-19-how-grays-inn-tax-chambers-is-operating) - COVID – 19 - How Gray’s Inn Tax Chambers is operating Gray’s Inn Tax Chambers is responding to the Coronavirus (COVID-19) situation and wants to ensure that everyone who works in chambers or visits us stays safe. We have been putting special measures in place over the last few weeks, and have now implemented the
- [Young Pro Bono Barrister of the Year](https://taxbar.com/?latest_news=young-pro-bono-barrister-of-the-year) - Gray’s Inn Tax Chambers are very proud to announce Sam Brodsky has been nominated for the ‘Young Pro Bono Barrister of the Year’ award at the 2020 Bar Pro Bono awards with the winner being announced in November 2020.

## Referrals

- [Chambers and Partners 2026 - Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-9/) - Harry Winter tackles complex tax disputes, many of which are cross-border and involve anti-avoidance provisions. He appears both led and unled, and has been appointed to the government panel to do HMRC work. “Harry Winter is really bright, enthusiastic and responsive. He has a particular skill in being able to unravel complex tax problems.”
- [Legal 500 2026 – Tax – VAT and Excise](https://taxbar.com/referrals/legal-500-2026-tax-vat-and-excise-5/) - “An excellent advocate with great strategic insight and technical ability.”
- [Legal 500 2026 – Tax – Personal](https://taxbar.com/referrals/legal-500-2026-tax-personal-5/) - “A strong advocate with an instinctive sense of what will play well with a judge. A real future star of the tax Bar.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate-7/) - “Excellent legal reasoning abilities. Never leaves a stone unturned. Always prepared to go the extra mile. A pleasure to work with. Wise beyond his years.”
- [Legal 500 2026 – Tax – VAT and Excise](https://taxbar.com/referrals/legal-500-2026-tax-vat-and-excise-4/) - “Sam is a great junior to have in your team, he is diligent, hard working and knowledgeable.”
- [Legal 500 2026 – Tax – Personal](https://taxbar.com/referrals/legal-500-2026-tax-personal-4/) - “Sam is a go-to junior, he navigates the interaction between different tax regimes with ease. His advice is always considered and practical. Clients like and respect him. He is not afraid to debate matters with his leaders, and they clearly value his input.”
- [Chambers and Partners 2026 Tax – Private Client](https://taxbar.com/referrals/chambers-and-partners-2026-tax-private-client-4/) - Nicholas Macklam is developing a strong reputation for his work in complex tax cases. Macklam has previous experience at the chancery Bar in addition to his tax expertise. “In a crowded room of intelligent people, Nicholas is right up here as the smartest.” “Nicholas is very personable, thorough, careful and also up to date on
- [Chambers and Partners 2026 – Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-8/) - Nicholas Macklam has a growing reputation for his representation of clients involved in tax disputes. He has especially notable expertise in tax disputes involving limited liability partnership issues. “Nicholas is very personable, thorough and careful, and also up to date on procedural rules and legal arguments. You know he'll do a very good job and
- [Legal 500 2026 – Tax – Personal](https://taxbar.com/referrals/legal-500-2026-tax-personal-3/) - “Nicholas is a star performer. His legal reasoning skills are superb. His advocacy skills, both written and oral, are pitch-perfect. Excellent attention to detail. A real team player. A pleasure to work.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate-6/) - “Nicholas is a star performer. His legal reasoning skills are superb. His advocacy skills, both written and oral, are pitch-perfect. Excellent attention to detail. A real team player. A pleasure to work.”
- [Chambers and Partners 2026 - Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-7/) - Conrad McDonnell concentrates his practice on corporate tax issues and is an expert in tax schemes, double tax treaties, and income and corporation tax. He is usually instructed on the taxpayer side. “Conrad is an immensely clever junior who can be relied upon to try his utmost in every case. He has tenacity and drive,
- [Chambers and Partners 2026 - Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-6/) - Nikhil Mehta is an experienced practitioner who previously worked as a solicitor in London and as a barrister in Mumbai. He carries out contentious and advisory work on behalf of corporate and private clients on matters as diverse as loss relief and corporate reorganisations. He continues to practise as an Indian tax advocate alongside his
- [Legal 500 2026 – Tax – Personal](https://taxbar.com/referrals/legal-500-2026-tax-personal-2/) - “Pragmatic decision maker. Very user-friendly. Unique specialism.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate-5/) - “Nikhil is extremely experienced and unusually commercially minded. Due to his background in the private practice of law in a corporate environment, he has a unique understanding of the transactions to which his tax advice is directed.”
- [Chambers and Partner 2006 - Indirect Tax](https://taxbar.com/referrals/chambers-and-partner-2006-indirect-tax-3/) - Michael Firth KC is particularly adept at assisting clients in cases pertaining to VAT and SDLT. He has recently led a case in the Supreme Court. “Technically excellent, Michael Firth KC is a powerful and persuasive advocate who is a highly respected and feared opponent.” “Michael is approachable, down to earth and someone you can
- [Legal 500 2026 – Tax – VAT and Excise](https://taxbar.com/referrals/legal-500-2026-tax-vat-and-excise-3/) - “He has consistently been fully prepared, completely conversant with instructions and thoroughly researched. He is highly professional, accessible, and, most importantly, clear and commercial in his advice.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate-4/) - “Michael is an exceptional advocate and is unique in that on every tax litigation matter that he has been instructed on has not required the support of a junior.”
- [Chambers and Partners 2026 – Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-5/) - Michael Firth KC is sought after for his advice and representation in challenging tax matters. His practice takes in cases relating to business tax, personal tax and indirect tax. “Michael has an incisive mind and gets to the roots of the case. Truly, he's a champion in what he does.” “Michael is phenomenally clever and
- [Chambers and Partner 2006 - Indirect Tax](https://taxbar.com/referrals/chambers-and-partner-2006-indirect-tax-2/) - Michael Jones KC receives strong praise from peers for his handling of indirect tax matters. He represents both the Revenue and the taxpayer in noteworthy cases involving VAT and stamp duty. “Michael Jones KC is clever, hard-working and a safe pair of hands for any piece of tax litigation.”
- [Chambers and Partners 2026 – Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-4/) - Michael Jones KC is a highly respected new silk experienced in a broad range of tax issues, who has a focus on corporate and commercial matters, including shareholder taxation and employment tax issues. He is regularly instructed in high-value litigation both for the taxpayer and for HMRC. “Michael's style, which I like, is that he
- [Chambers and Partners 2026 Tax – Private Client](https://taxbar.com/referrals/chambers-and-partners-2026-tax-private-client-3/) - Laurent Sykes KC operates a strong tax advisory practice, representing high net worth individuals and corporations in tax disputes. “It would be fair to say that he's my barrister of choice. He is very versatile in the different taxes that he covers. Whenever we need support, Laurent will be my first port of call.”
- [Chambers and Partners 2026 – Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-3/) - Laurent Sykes KC is a corporate and employment tax litigation expert who is active predominantly on the taxpayer side. He has a solid advisory practice that caters to a number of leading corporate clients. Sykes is admired for his knowledge of corporation tax and income tax. “Laurent is very clear and insightful in relation to
- [Legal 500 2026 – Tax – VAT and Excise](https://taxbar.com/referrals/legal-500-2026-tax-vat-and-excise-2/) - “Laurent is among the best tax barristers at the Bar. He is fiercely intelligent and a classy advocate. He wins cases for taxpayers.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate-3/) - “Laurent has clearly a deep intellect, but is also very pragmatic in coming up with solutions and ways forward. He has also been extremely helpful at navigating difficult issues in a very short timeframe.”
- [Chambers and Partners 2026 Tax – Private Client](https://taxbar.com/referrals/chambers-and-partners-2026-tax-private-client-2/) - Nicola Shaw KC is an expert in residence and domicile matters. She has acted in a number of high-profile cases involving the transfer of assets abroad legislation, the settlements code and principal private residence relief. “Nicola Shaw is an all-round star. She is highly knowledgeable, practical, realistic, approachable, and fantastic with clients.” “Nicola has a
- [Chambers and Partner 2006 - Indirect Tax](https://taxbar.com/referrals/chambers-and-partner-2006-indirect-tax/) - Nicola Shaw KC devotes a significant portion of her broad tax practice to indirect tax instructions, regularly representing taxpayers and HMRC in contentious matters, particularly in the area of VAT. She acts for clients at every level of court, including before the CJEU. “Nicola Shaw KC is brilliant. She is very creative as an advocate.”
- [Chambers and Partners 2026 – Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax-2/) - Nicola Shaw KC is an eminent KC who is experienced in representing both the taxpayer and the Revenue in cases involving residence and domicile issues, the transfer of assets abroad and transfer pricing. She has represented clients at all levels of domestic courts and tribunals, including the Supreme Court, and has also taken cases to
- [Legal 500 2026 – Tax – VAT and Excise](https://taxbar.com/referrals/legal-500-2026-tax-vat-and-excise/) - “Nicola is a very strong advocate and thinks very well on her feet.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate-2/) - “Her attention to detail is second to none. She is technically brilliant and give their advice in the client’s commercial context.”
- [Chambers and Partners 2026 Tax – Private Client](https://taxbar.com/referrals/chambers-and-partners-2026-tax-private-client/) - David Goldberg KC is a well-regarded expert in tax and administrative law. He acts for taxpayers in complex tax litigation. “David Goldberg is an outstanding advocate and adviser.”
- [Chambers and Partners 2026 – Tax](https://taxbar.com/referrals/chambers-and-partners-2026-tax/) - David Goldberg KC is a hugely well-respected figure at the Tax Bar, held in high regard for his innovative arguments and technical acumen. He has incredible experience handling the most complex tax cases. “David has mastery of the technical elements of a case and forceful advocacy skills.”
- [Legal 500 2026 – Tax – Personal](https://taxbar.com/referrals/legal-500-2026-tax-personal/) - “David is the leading tax KC bar none. He combines intellect, commercial savvy, court presence and charm in a way that is unique.”
- [Legal 500 2026 – Tax – Corporate](https://taxbar.com/referrals/legal-500-2026-tax-corporate/) - "David is the best barrister in his field."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-5/) - "What Michael doesn’t know about tax is not worth knowing. He is hugely knowledgeable, an astute strategist and is very deserving of having taking silk so young."
- [Legal 500 2025 Tax: VAT and Excise](https://taxbar.com/referrals/legal-500-2025-tax-vat-and-excise-4/) - "An excellent advocate with great strategic insight and technical ability."
- [Legal 500 2025 Tax: Personal](https://taxbar.com/referrals/legal-500-2025-tax-personal-6/) - "A strong advocate with an instinctive sense of what will play well with a judge. A real future star of the tax Bar."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-9/) - "Excellent legal reasoning abilities. Never leaves a stone unturned. Always prepared to go the extra mile. A pleasure to work with. Wise beyond his years."
- [Legal 500 2025 Tax: VAT and Excise](https://taxbar.com/referrals/legal-500-2025-tax-vat-and-excise-3/) - "Responsive and on top of everything, written work is excellent, articulate and enthusiastic."
- [Legal 500 2025 Tax: Personal](https://taxbar.com/referrals/legal-500-2025-tax-personal-5/) - "Sam is very insightful and approachable. He is very willing to engage on complex tax topics with the wider team."
- [Legal 500 2025 Tax: Personal](https://taxbar.com/referrals/legal-500-2025-tax-personal-4/) - "Nick is exceptionally talented. Extreme clarity of expression, both in writing and orally. Can unravel the most complex legal problems. Excellent client manner. Someone you always want on your side."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-8/) - "Nick is exceptionally talented. Extreme clarity of expression, both in writing and orally. Can unravel the most complex legal problems. Excellent client manner. Someone you always want on your side."
- [Legal 500 2025 Tax: VAT and Excise](https://taxbar.com/referrals/legal-500-2025-tax-vat-and-excise-2/) - "Laura has a fantastic knowledge of tax law, which is complemented by her solid knowledge of contract and limitation issues. Her written advice is always first-rate."
- [Legal 500 2025 Tax: Personal](https://taxbar.com/referrals/legal-500-2025-tax-personal-3/) - "Excellent understanding of tax. Extremely thorough and responsive."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-7/) - "Very hard-working, excellent on the detail and great written advocacy."
- [Legal 500 2025 Tax: Personal](https://taxbar.com/referrals/legal-500-2025-tax-personal-2/) - "His strengths include: approachability, in depth knowledge of his subject, and speedy turnround."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-6/) - "Very sensible and business slanted approach to tax issues. Solution driven."
- [Legal 500 2025 Tax: VAT and Excise](https://taxbar.com/referrals/legal-500-2025-tax-vat-and-excise/) - "Compelling advocacy style. Attention to details and fine points of law. Fantastic thinker."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-4/) - "Smart and capable in relation to complex tax rules. Very involved in the details and able to grasp complex factual circumstances. Works very well as part of a team."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-3/) - "Very good problem solver, formulates novel solutions, highly knowledgeable. Very accessible, makes time for clients. Listens to other ideas. Personable."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate-2/) - "One of the best advocates at the tax Bar – calm and effective in submissions. Works well as part of the team. Clear and experienced in relation to the strategy to adopt and judging the mood of the court."
- [Legal 500 2025 Tax: Personal](https://taxbar.com/referrals/legal-500-2025-tax-personal/) - "David combines a searing technical brilliance with humanity and an ability to win the confidence of a client and a court. He is a unique practitioner and is clearly the leader of his field at the private client tax Bar."
- [Legal 500 2025 Tax: Corporate](https://taxbar.com/referrals/legal-500-2025-tax-corporate/) - "Unlike many other barristers who claim to be experts in tax matters, David is able to provide his own perspective on the tax issues and has the ability to think laterally around those issues. David is an excellent advocate."
- [Tax – Legal 500](https://taxbar.com/referrals/tax-legal-500/) - "Nicholas Macklam is superb at everything he turns his hand to. Crystal-clear written and oral advocacy. Practical and strategic in approach. Excellent client manner. A star in the making."
- [Tax – Chambers and Partners](https://taxbar.com/referrals/tax-chambers-and-partners/) - Nicholas Macklam has a growing reputation for his representation of clients involved in tax disputes. He has especially notable expertise in tax disputes involving limited liability partnership issues. "Very mature and confident in a good way, he's to be trusted with work and responsibility above his call. He just does things really well."
- [Client feedback](https://taxbar.com/referrals/client-feedback-2/) - "Absolutely superb"
- [Client feedback](https://taxbar.com/referrals/client-feedback/) - "A star in the making"
- [Ranked in Chambers and Partners 2023 in Tax](https://taxbar.com/referrals/legal-500/) - "Laurent sees clearly to the heart of the matter and his technical position is always firmly based.” "He provides very good technical advice, is strategically good and is a very approachable barrister." "An excellent and thorough advocate."
- [Ranked in Legal 500 2023 in VAT and Excise](https://taxbar.com/referrals/chambers-and-partners-guide-to-the-uk-legal-profession-2014-ranked-band-1/) - “A gifted advocate who provides clear and thorough advice, Laurent’s attention to detail and dedication to a case is second to none.”
- [Ranked in Legal 500 2023 in Corporate Tax](https://taxbar.com/referrals/chambers-and-partners-guide-to-the-uk-legal-profession-2015/) - ”Laurent gets to the heart of the issues, with insightful analysis and explanation. This is combined with a forensic approach to ascertaining the facts.”
- [Tax – Chambers and Partners 2022](https://taxbar.com/referrals/tax-chambers-and-partners-2022-3/) - Michael Jones KC is a highly respected new silk experienced in a broad range of tax issues, who has a focus on corporate and commercial matters, including shareholder taxation and employment tax issues. He is regularly instructed in high-value litigation both for the taxpayer and for HMRC. "Very affable, intelligent and collegiate." "He is incredibly
- [Tax: Indirect – Chambers and Partners 2022](https://taxbar.com/referrals/tax-indirect-chambers-and-partners-2022/) - Michael Jones KC receives strong praise from peers for his handling of indirect tax matters. He represents both the Revenue and the taxpayer in noteworthy cases involving VAT and stamp duty. "Very sound and technically very accomplished." "He has a very pleasant demeanour and knows his stuff inside out."
- [Tax – Chambers and Partners 2022](https://taxbar.com/referrals/tax-chambers-and-partners-2022/) - David Goldberg KC is a hugely well-respected figure at the Tax Bar, held in high regard for his innovative arguments and technical acumen. He has incredible experience handling the most complex tax cases. "Very impressive. He looks at things in a different way and thinks outside the box." "David is a very experienced, tenacious litigator
- [Tax - Chambers and Partners 2022](https://taxbar.com/referrals/tax-chambers-and-partners-2022-6/) - Michael Firth is sought after for his advice and representation in challenging tax matters. His practice takes in cases relating to business tax, personal tax and indirect tax. "A very clever advocate." "An amazing cross-examiner who has brilliant energy and a great eye for detail."
- [Tax: Indirect - Chambers and Partners 2022](https://taxbar.com/referrals/tax-indirect-chambers-and-partners-2022-2/) - Michael Firth is a rising presence in the indirect tax space. He is particularly adept at assisting clients in cases pertaining to VAT and SDLT. "He is clear in his advice and not afraid to take new and interesting points." "He is a very good advocate who is pugnacious."
- [Private Client: Personal Tax – Legal 500](https://taxbar.com/referrals/private-client-personal-tax-legal-500/) - ‘ She gives very clear advice, is very responsive and is also technically brilliant. ’
- [Tax: Corporate and VAT/Indirect Tax – Legal 500](https://taxbar.com/referrals/tax-corporate-and-vat-indirect-tax-legal-500-2/) - Laura Inglis is a key individual to note and is acting for AXA in AXA S.A. v Genworth Financial International Holdings, Inc, a payment protection insurance misselling claim, with quantum affected by French tax.
- [Tax - Chambers and Partners 2022](https://taxbar.com/referrals/tax-chambers-and-partners-2022-5/) - Conrad McDonnell concentrates his practice on corporate tax issues and is an expert in tax schemes, double tax treaties, and income and corporation tax. He is usually instructed on the taxpayer side. "Very clever in his approach to everything." "He is very bright and good with clients."
- [Tax – Chambers and Partners 2022](https://taxbar.com/referrals/tax-chambers-and-partners-2022-4/) - Nikhil Mehta is an experienced practitioner who previously worked as a solicitor in London and a barrister in Mumbai. He carries out contentious and advisory work on behalf of corporate and private clients on matters as diverse as loss relief and corporate reorganisations. He continues to practise as an Indian tax advocate alongside his UK
- [Tax – Chambers and Partners 2022](https://taxbar.com/referrals/tax-chambers-and-partners-2022-2/) - Nicola Shaw devotes a significant portion of her broad tax practice to indirect tax instructions, she regularly represents taxpayers and HMRC in contentious matters, particularly in the area of VAT. She acts for clients at every level of court including before the CJEU. "A very good advocate with a first-class brain." "Very client-friendly and a
- [Tax: Corporate and VAT/Indirect Tax – Legal 500](https://taxbar.com/referrals/tax-corporate-and-vat-indirect-tax-legal-500/) - ‘ She has excellent advocacy skills, based on deep knowledge of the tax issues and facts of each case, plus a determination to stand firm in the face of a strong judge and determined opponent. Hardworking and thorough, combined with a willingness to consider alternative strategy and arguments in conference. Definitely has the ear of
- [Tax Corporate – Legal 500](https://taxbar.com/referrals/tax-corporate-legal-500/) - ‘ Exceptionally experienced and sound in all respects.’
- [Anonymous](https://taxbar.com/referrals/anonymous-3/) - “Our clients are very pleased with him and he has proven to be diligent, enthusiastic, professional and is of course very bright.
- [Anonymous](https://taxbar.com/referrals/anonymous-2/) - “I was extremely impressed with Harry Winter’s professionalism, expertise and advice regarding a tricky dispute with HMRC. Not only did he win the case for me, through his diligence and intelligent application of the law, but he also demonstrated genuine kindness and empathy towards me throughout. I shall be forever grateful to him."
- [Anonymous](https://taxbar.com/referrals/anonymous/) - “Harry is exceptionally intelligent, and a pleasure to work with. His insight and strategy have been decisive in a number of disputes. I regularly recommend him to colleagues and clients.”
- [Legal 500 2019](https://taxbar.com/referrals/legal-500-2019/) - "She is adept at unravelling complicated issues." "One of the best indirect tax specialist barristers in the country."
- [Chambers and Partners 2019](https://taxbar.com/referrals/chambers-and-partners-2019/) - "An excellent strategist and advocate.” “She consistently provides clear advice and has the ability to dissect even the most complex issues. She is very impressive in court and highly regarded by judges and opponents alike.” “Very client-focused and very enthusiastic. She is a good advocate and has good court craft.” “Sensible and to the point.”
- [Chambers and Partners 2015](https://taxbar.com/referrals/chambers-and-partners-2015/) - "You wouldn’t want to be against her if you could help it. She is a thoroughly gracious and worthy opponent, and a very powerful advocate."

## Tax Cases

- [Airline Placement Ltd, R (on the Application of) v Commissioners for His Majesty's Revenue and Customs – Administrative Court](https://taxbar.com/?tax_cases=airline-placement-ltd-r-on-the-application-of-v-commissioners-for-his-majestys-revenue-and-customs-administrative-court) - Nicola Shaw KC appeared for the Claimants
- [St Patrick's International College Ltd & Ors v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=st-patricks-international-college-ltd-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Nicola Shaw KC and Ben Blades appeared for the Appellants Laura Inglis appeared for the Respondents
- [Uflex Europe Ltd v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=uflex-europe-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Moore v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=moore-v-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellant
- [Yorkshire Agricultural Society v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=yorkshire-agricultural-society-v-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Lester v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=lester-v-revenue-and-customs-first-tier-tribunal) - Nicholas Macklam appeared for the Respondents
- [Rokos, R (On the Application Of) v Revenue and Customs – Administrative Court](https://taxbar.com/?tax_cases=rokos-r-on-the-application-of-v-revenue-and-customs-administrative-court) - Sam Brodsky appeared for the Claimant
- [UK Care No. 1 Ltd v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=uk-care-no-1-ltd-v-revenue-and-customs-upper-tribunal) - Harry Winter appeared for the Respondents
- [Newpier Charity LTD v Revenue and Customs  - First-tier Tribunal](https://taxbar.com/?tax_cases=newpier-charity-ltd-v-revenue-and-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant
- [Revenue and Customs v Harte – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-harte-upper-tribunal) - Laurent Sykes KC appeared for the Respondent
- [Oriental BU Trading Ltd v Revenue and Customs – First tier Tribunal (Tax)](https://taxbar.com/?tax_cases=oriental-bu-trading-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC and Ben Blades appeared for the Appellant
- [Northumbria Healthcare NHS Foundation Trust v Revenue and Customs  - Supreme Court](https://taxbar.com/?tax_cases=northumbria-healthcare-nhs-foundation-trust-v-revenue-and-customs-supreme-court) - Michael firth KC and Harry Winter appeared for the Respondent
- [TSI Instruments Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=tsi-instruments-ltd-v-revenue-and-customs-first-tier-tribunal) - Laurent Sykes KC appeared for the Appellant
- [Saunders v Revenue and Customs  - Upper Tribunal](https://taxbar.com/?tax_cases=saunders-v-revenue-and-customs-upper-tribunal) - Michael Firth KC appeared for the Appellant
- [1st Alternative Medical Staffing Ltd v Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=1st-alternative-medical-staffing-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Milton Park Holdings Ltd V Revenue and Customs – First-tier Tribunal (tax)](https://taxbar.com/?tax_cases=milton-park-holdings-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the AppellantsMichael Jones KC and Harry Winter appeared for the Respondents
- [County Insurance Services Ltd v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=county-insurance-services-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Sehgal v Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=sehgal-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Athena Luxe Ltd v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=athena-luxe-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Ben Blades appeared for the Appellant
- [Smith v Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=smith-v-revenue-and-customs-first-tier-tribunal-tax) - Harry Winter appeared for the Respondents
- [The Tower One St George Wharf Ltd v Commissioners for His Majesty's Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=the-tower-one-st-george-wharf-ltd-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Nicola Shaw KC and Sam Brodsky for the Appellant
- [Story Terrace Limited v Revenue and Customs – First-tier Tribunal (tax)](https://taxbar.com/?tax_cases=story-terrace-limited-v-revenue-and-customs-first-tier-tribunal-tax) - Sam Brodsky appeared for the Appellant
- [Khan v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=khan-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Revenue and Customs v Hotel La Tour Ltd – Supreme Court](https://taxbar.com/?tax_cases=revenue-and-customs-v-hotel-la-tour-ltd-supreme-court) - Michael Firth KC appeared for the Appellant
- [Alimahomed v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=alimahomed-v-revenue-and-customs-upper-tribunal) - Michael Firth KC appeared for the Appellant
- [Stark Building Materials (UK) Ltd (t/a Calders and Grandridge) v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=stark-building-materials-uk-ltd-t-a-calders-and-grandridge-v-revenue-and-customs-first-tier-tribunal-tax) - Sam Brodsky appeared for the Appellant
- [United Carpets (Franchisor) Ltd v Revenue and Customs  - First-tier Tribunal](https://taxbar.com/?tax_cases=united-carpets-franchisor-ltd-v-revenue-and-customs-first-tier-tribunal) - Michael Jones KC appeared for the appellant
- [Inside Track 3 LLP & Anor v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=inside-track-3-llp-anor-v-revenue-and-customs-first-tier-tribunal) - Michael Jones KC and Nicholas Macklam appeared for the Respondents
- [Lexgreen Services Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=lexgreen-services-ltd-v-revenue-and-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant
- [Dialog Semiconductor Ltd v Revenue and Customs -First-tier Tribunal](https://taxbar.com/?tax_cases=dialog-semiconductor-ltd-v-revenue-and-customs-first-tier-tribunal) - David Goldberg KC and Harry Winter appeared for the Appellant
- [Investment and Securities Trust Ltd v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=investment-and-securities-trust-ltd-v-revenue-and-customs-upper-tribunal) - Laurent Sykes KC appeared for the Appellant
- [BAT Industries PLC & Ors v Commissioners of Inland Revenue & Anor – Court of Appeal](https://taxbar.com/?tax_cases=bat-industries-plc-ors-v-commissioners-of-inland-revenue-anor-court-of-appeal) - Ben Blades appeared for HM Revenue and Customs
- [Mainpay Ltd v Commissioners for HM Revenue and Customs  - Court of Appeal](https://taxbar.com/?tax_cases=mainpay-ltd-v-commissioners-for-hm-revenue-and-customs-court-of-appeal-2) - Michael Firth KC appeared for the Appellant
- [D'Angelin V Commissioners for His Majesty's Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=dangelin-v-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Michael Firth KC appeared for the Appellant
- [L-L-O Contracting Ltd & Ors V Revenue and Customs  - Upper Tribunal](https://taxbar.com/?tax_cases=l-l-o-contracting-ltd-ors-v-revenue-and-customs-upper-tribunal) - Nicholas Macklam appeared for the Respondents
- [Eyre & Anor V Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=eyre-anor-v-revenue-and-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellants
- [MacDonald V Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=macdonald-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Rettig Heating Group UK Ltd , R (on the application of) V Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=rettig-heating-group-uk-ltd-r-on-the-application-of-v-revenue-and-customs-upper-tribunal-2) - Michael Firth KC appeared for the Claimant
- [Butt & Anor V National Crime Agency – Upper Tribunal](https://taxbar.com/?tax_cases=butt-anor-v-national-crime-agency-upper-tribunal) - Laurent Sykes KC and Ben Blades appeared for the Appellants
- [Hunt & Ors V Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hunt-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellants
- [Tonkin v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=tonkin-v-revenue-and-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellants
- [Ingliston Driving Experiences Ltd V Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ingliston-driving-experiences-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Harry Winter appeared for the Respondents
- [Eastern Power Networks PLC & Ors V Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=eastern-power-networks-plc-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Nicola Shaw KC and Nicholas Macklam appeared for the Appellants
- [Osmond & Anor V Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=osmond-anor-v-revenue-and-customs-upper-tribunal) - Harry Winter appeared for the Respondents
- [3KH Ltd & Ors V Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=3kh-ltd-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Ben Blades appeared for the Appellant
- [Revenue and Customs V Dolphin Drilling Ltd – Supreme Court](https://taxbar.com/?tax_cases=revenue-and-customs-v-dolphin-drilling-ltd-supreme-court) - Nicola Shaw KC and Harry Winter appeared for the Appellant
- [Marlborough DP Ltd V Commissioners for His Majesty's Revenue and Customs  - Court of Appeal](https://taxbar.com/?tax_cases=marlborough-dp-ltd-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Michael Firth KC and Ben Blades appeared for the Appellant
- [Mudan & Anor V Revenue And Customs  - Court of Appeal](https://taxbar.com/?tax_cases=mudan-anor-v-revenue-and-customs-court-of-appeal) - Michael Firth KC appeared for the Appellants
- [Abbey Healthcare (East Kilbride) Ltd & Ors V Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=abbey-healthcare-east-kilbride-ltd-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Applicants
- [LR R&D LLP V Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=lr-rd-llp-v-revenue-and-customs-first-tier-tribunal-tax) - Harry Winter appeared for the Respondents
- [Lynch V Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=lynch-v-revenue-and-customs-first-tier-tribunal-tax) - Harry Winter appeared for the Respondents
- [PD & MJ Ltd V Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=pd-mj-ltd-v-revenue-and-customs-upper-tribunal) - Michael Firth KC appeared for the Appellant
- [Akhtar & Ors V Revenue And Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=akhtar-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellants
- [Orsted West of Duddon Sands (UK) Ltd & Ors V Revenue And Customs - Court of Appeal](https://taxbar.com/?tax_cases=orsted-west-of-duddon-sands-uk-ltd-ors-v-revenue-and-customs-court-of-appeal) - Michael Jones KC appeared for the Appellants
- [St Patrick's International College Ltd & Ors V Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=st-patricks-international-college-ltd-ors-v-revenue-and-customs-upper-tribunal) - Nicola Shaw KC and Ben Blades appeared for the Appellant
- [ScottishPower (SCPL) Ltd & Ors v Commissioners for His Majesty's Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=scottishpower-scpl-ltd-ors-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - David Goldberg KC appeared for the Appellants
- [Gourmet Classic Ltd v Revenue And Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=gourmet-classic-ltd-v-revenue-and-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant
- [Mudan & Anor v Commissioners For His Majesty's Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=mudan-anor-v-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Michael Firth KC appeared for the Appellants
- [Rettig Heating Group UK Ltd, R (On The Application Of) v Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=rettig-heating-group-uk-ltd-r-on-the-application-of-v-revenue-and-customs-upper-tribunal) - Michael Firth KC appeared for the Claimant
- [Abbeyford Caravan Company (Scotland) Ltd v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=abbeyford-caravan-company-scotland-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [L v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=l-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [The Tower One St George Wharf Limited v Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=the-tower-one-st-george-wharf-limited-v-revenue-and-customs-upper-tribunal) - Nicola Shaw KC appeared for the Appellant, Michael Jones KC Appeared for the Respondent
- [Blackfriars Hotel (UK) Holdings Ltd v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=blackfriars-hotel-uk-holdings-ltd-v-revenue-and-customs-first-tier-tribunal-tax-6-december-2024) - Nikhil Mehta appeared for the Appellant, Harry Winter appeared for the Respondents
- [VNS Waste Solutions Ltd v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=vns-waste-solutions-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Zafari, R (On The Application Of) v Commissioners For His Majesty's Revenue And Customs – Administrative Court](https://taxbar.com/?tax_cases=zafari-r-on-the-application-of-v-commissioners-for-his-majestys-revenue-and-customs-administrative-court) - Ben Blades appeared for the Claimant
- [Commissioners For His Majesty's Revenue And Customs v Colchester Institute Corporation - Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-his-majestys-revenue-and-customs-v-colchester-institute-corporation-upper-tribunal) - Michael Firth KC appeared for the Appellant
- [The Best Connection Group Ltd v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=the-best-connection-group-ltd-v-revenue-and-customs-first-tier-tribunal-tax)
- [London Luton Hotel BPRA Fund LLP v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=london-luton-hotel-bpra-fund-llp-v-revenue-and-customs-first-tier-tribunal-tax) - Nicholas Macklam appeared for the Respondents
- [Revenue And Customs v Dettori – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-dettori-upper-tribunal) - Michael Firth KC appeared for the Respondent
- [Chemidex Generics Ltd v Revenue And Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=chemidex-generics-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - David Goldberg KC and Sam Brodsky appeared for the Appellant
- [Revenue And Customs v Yorkshire Agricultural Society - Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-yorkshire-agricultural-society-upper-tribunal) - Michael Firth KC appeared for the Respondent
- [Steven Anthony Lefort v the Commissioners for His Majesty’s Revenue and Customs – First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=steven-anthony-lefort-v-the-commissioners-for-his-majestys-revenue-and-customs-first-tier-tribunal-tax) - Ben Blades appeared for the Respondent
- [Coopervision Lens Care Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=coopervision-lens-care-ltd-v-revenue-and-customs-first-tier-tribunal) - Michael Jones KC and Nicholas Macklam appeared for the Appellant
- [Alimahomed v Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=alimahomed-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [Benoit D'Angelin v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=benoit-dangelin-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellant
- [UK Care No 1 Ltd v Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=uk-care-no-1-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Harry Winter appeared for the Respondents
- [JTI Acquisition Company (2011) Ltd v Commissioners for His Majesty's Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=jti-acquisition-company-2011-ltd-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Nicola Shaw KC and Harry Winter appeared for the Appellant
- [Telent Technology Services Ltd v Revenue And Customs - Upper Tribunal](https://taxbar.com/?tax_cases=telent-technology-services-ltd-v-revenue-and-customs-upper-tribunal) - Michael Jones KC appeared for the Appellant
- [Laker v Revenue And Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=laker-v-revenue-and-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant Ben Blades appeared for the Respondents
- [Hill & Anor v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hill-anor-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth KC appeared for the Appellants
- [McCabe v Commissioners for His Majesty's Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=mccabe-v-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Nicola Shaw KQ and Sam Brodsky appeared for the Appellant
- [Revenue and Customs v Hotel La Tour Ltd – Court of Appeal](https://taxbar.com/?tax_cases=revenue-and-customs-v-hotel-la-tour-ltd-court-of-appeal) - Michael Firth KC appeared for the Respondents
- [Lifestyle Equities CV & Anor v Ahmed & Anor – Supreme Court](https://taxbar.com/?tax_cases=lifestyle-equities-cv-anor-v-ahmed-anor-supreme-court) - Laurent Sykes KC appeared for the Respondents
- [Beech Developments (Manchester) Ltd & Ors v Commissioners for His Majesty's Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=beech-developments-manchester-ltd-ors-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Michael Firth KC appeared for the Appellants
- [Osmond & Anor v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=osmond-anor-v-revenue-and-customs-first-tier-tribunal) - Harry Winter appeared for the Respondents
- [Graham (T/A Skin Science) v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=graham-t-a-skin-science-v-revenue-and-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant
- [Krishnamohan & Anor v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=krishnamohan-anor-v-revenue-and-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant
- [Ferguson-Davie & Anor v Revenue & Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=ferguson-davie-anor-v-revenue-customs-first-tier-tribunal) - Nicola Shaw KC appeared for the Appellants
- [Revenue and Customs v Marlborough DP v Limited – Supplemental Decision – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-marlborough-dpv-limited-supplemental-decision-upper-tribunal) - Michael Firth KC appeared for the Respondents
- [Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd – Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-his-majestys-revenue-and-customs-v-marlborough-dp-ltd-upper-tribunal) - Michael Firth KC appeared for the Respondents
- [Cozy Pet Ltd v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=cozy-pet-ltd-v-revenue-and-customs-upper-tribunal) - Ben Blades appeared for the Appellant
- [Michael Saunders v Revenue & Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=michael-saunders-v-revenue-customs-first-tier-tribunal) - Michael Firth KC appeared for the Appellant
- [Sehgal & Anor v Revenue and Customs – Upper Tribunal ](https://taxbar.com/?tax_cases=sehgal-anor-v-revenue-and-customs-upper-tribunal) - Michael Firth appeared for the Respondents
- [Investment and Securities Trust Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=investment-and-securities-trust-ltd-v-revenue-and-customs-first-tier-tribunal) - Laurent Sykes KC appeared for the Appellant
- [Colchester Institute Corporation (No 2) v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=colchester-institute-corporation-no-2-v-revenue-and-customs-first-tier-tribunal) - Michael Firth appeared for the Appellant
- [Clipperton & Anor v Commissioners for His Majesty's Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=clipperton-anor-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Michael Jones KC appeared for the Appellants
- [Niasse v Revenue & Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=niasse-v-revenue-customs-first-tier-tribunal) - Ben Blades appeared for the Appellant
- [Northumbria Healthcare NHS Foundation Trust v The Commissioners for His Majesty's Revenue and Customs](https://taxbar.com/?tax_cases=northumbria-healthcare-nhs-foundation-trust-v-the-commissioners-for-his-majestys-revenue-and-customs) - Michael Firth appeared for the Appellant
- [V-Com (Worldwide) LTD v The Commissioners for His Majesty's Revenue and Customs](https://taxbar.com/?tax_cases=v-com-worldwide-ltd-v-the-commissioners-for-his-majestys-revenue-and-customs) - Taxpayer victory in VAT strike-out! In V-Com (Worldwide), the taxpayer (represented by Sam Brodsky) successfully defended a strike-out application which had been brought by HMRC following invalid vat invoices. The case law shows that it is necessary to consider the nature of the defect in order to determine whether the taxpayer has a right to
- [Stolkin & Ors v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=stolkin-ors-v-revenue-and-customs-first-tier-tribunal) - Harry Winter appeared for the Respondents
- [Bat Industries Plc & Ors v Inland Revenue & Anor – Chancery Division](https://taxbar.com/?tax_cases=bat-industries-plc-ors-v-inland-revenue-anor-chancery-division) - Ben Blades appeared for the Defendants
- [Commissioners for His Majesty's Revenue and Customs v Dolphin Drilling Ltd - Court of Appeal](https://taxbar.com/?tax_cases=commissioners-for-his-majestys-revenue-and-customs-v-dolphin-drilling-ltd-court-of-appeal) - Nicola Shaw KC appeared for the Respondents
- [Commissioners for His Majesty's Revenue and Customs v the Taxpayer - Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-his-majestys-revenue-and-customs-v-the-taxpayer-upper-tribunal) - Michael Firth appeared for the Respondent
- [CF Booth Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=cf-booth-ltd-v-revenue-and-customs-first-tier-tribunal) - Conrad McDonnell appeared for the Appellant
- [PD & MJ Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=pd-mj-ltd-v-revenue-and-customs-first-tier-tribunal) - Michael Firth appeared for the Appellant
- [Vision Dispensing Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=vision-dispensing-ltd-v-revenue-and-customs-first-tier-tribunal) - Nicola Shaw KC and Harry Winter appeared for the Appellant
- [Mullens v Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=mullens-v-revenue-and-customs-upper-tribunal) - David Goldberg KC appeared for the Appellant
- [Gunfleet Sands Ltd & Ors v Commissioners For His Majesty's Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=gunfleet-sands-ltd-ors-v-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Michael Jones KC appeared for the Appellant
- [Campbell v Commissioners For His Majesty's Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=campbell-v-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Laura K Inglis appeared for the Respondents
- [Exclusive Promotions Ltd v Commissioners For His Majesty's Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=exclusive-promotions-ltd-v-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Conrad McDonnell and Sam Brodsky appeared for the Appellant
- [The Commissioners of His Majesty's Revenue and Customs v Gerald Lee and Sarah Lee](https://taxbar.com/?tax_cases=the-commissioners-of-his-majestys-revenue-and-customs-v-gerald-lee-and-sarah-lee) - Laurent Sykes KC appeared for the Respondents
- [Archer v HM Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=archer-v-hm-revenue-and-customs-court-of-appeal) - Conrad McDonnell appeared for the Appellant
- [Civic Environmental Systems Ltd v Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=civic-environmental-systems-ltd-v-revenue-and-customs-court-of-appeal) - Michael Firth appeared for the Appellant
- [Strachan v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=strachan-v-revenue-and-customs-first-tier-tribunal-tax) - Sam Brodsky appeared for the Appellant
- [Revenue and Customs v Hotel La Tour Ltd – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-hotel-la-tour-ltd-upper-tribunal) - Michael Firth appeared for the Appellant
- [Killik & Co Llp v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=killik-co-llp-v-revenue-and-customs-first-tier-tribunal-tax) - Sam Brodsky appeared for the Appellant
- [Scottish Power (SCPL) Ltd & Ors v HM Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=scottish-power-scpl-ltd-ors-v-hm-revenue-and-customs-upper-tribunal) - David Goldberg KC and Laura Inglis appeared for the Appellants
- [Ameet Shah (As Executor Of The Estate Of Anantrai Maneklal Shah Deceased) v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ameet-shah-as-executor-of-the-estate-of-anantrai-maneklal-shah-deceased-v-revenue-customs-first-tier-tribunal-tax) - Nikhil Mehta appeared for the Appellant
- [Dawson's (Wales) Ltd v Revenue & Customs – Court of Appeal](https://taxbar.com/?tax_cases=dawsons-wales-ltd-v-revenue-customs-court-of-appeal) - Michael Firth appeared for the Appellant
- [Dalriada Trustees Ltd & Ors v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=dalriada-trustees-ltd-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Jones KC appeared for the Appellants
- [Kingston Maurward College v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=kingston-maurward-college-v-revenue-and-customs-upper-tribunal) - Michael Firth appeared for the Appellant
- [England & Anor v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=england-anor-v-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Vekaria v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=vekaria-v-revenue-and-customs-first-tier-tribunal-tax) - Conrad McDonnell appeared for the Appellant
- [Putney Power Ltd & Ors v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=putney-power-ltd-ors-v-revenue-and-customs-first-tier-tribunal-tax) - Sam Brodsky appeared for the Appellant
- [Volkerrail Plant Ltd & Ors v Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=volkerrail-plant-ltd-ors-v-revenue-and-customs-court-of-appeal) - Nicola Shaw KC appeared for the Appellants Harry Winter appeared for the Respondents
- [Fareham College v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=fareham-college-v-revenue-and-customs-first-tier-tribunal) - Michael Firth appeared for the Appellant
- [RIG Holdings LP v Aeroflex Test Solutions Ltd [2009] STC 2521](https://taxbar.com/?tax_cases=rig-holdings-lp-v-aeroflex-test-solutions-ltd-2009-stc-2521) - Laurent Sykes acted for the Claimant
- [Horton v Henry - Court of Appeal](https://taxbar.com/?tax_cases=horton-v-henry-court-of-appeal-7-october-2016) - Laurent Sykes KC appeared for the Respondent
- [Teesside Power Holdings Limited v (1) Electrabel International Holdings B.V. (2) GDF International SAS – Commercial Court](https://taxbar.com/?tax_cases=teesside-power-holdings-limited-v-1-electrabel-international-holdings-b-v-2-gdf-international-sas-commercial-court-20-january-2012) - Laurent Sykes appeared for the Defendants
- [RMS Communications Limited v Commissioners for Her Majesty’s Revenue & Customs – First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=rms-communications-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-26-august-2010) - Laurent Sykes appeared for the Appellant
- [Commissioners for Her Majesty’s Revenue and Customs v Rogers – Chancery Division](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-and-customs-v-rogers-chancery-division-12-november-2009) - Laurent Sykes appeared for the Defendant
- [Keiran Anthony Rogers v Commissioners for Her Majesty’s Revenue & Customs – First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=keiran-anthony-rogers-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-11-march-2011) - Laurent Sykes appeared for the Appellant
- [Mainpay Ltd v Commissioners for HM Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=mainpay-ltd-v-commissioners-for-hm-revenue-and-customs-court-of-appeal) - Michael Firth appeared for the Appellant
- [Ince Gordon Dadds Llp v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ince-gordon-dadds-llp-v-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Mainpay Limited v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mainpay-limited-v-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Clipperton & Anor v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=clipperton-anor-v-revenue-and-customs-upper-tribunal) - Michael Jones appeared for the Appellants
- [2 Green Smile Limited and Dr Ameeka Patel v Revenue & Customs- First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=2-green-smile-limited-and-dr-ameeka-patel-v-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Gary Wagstaff v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=gary-wagstaff-v-revenue-and-customs-upper-tribunal) - Sam Brodsky appeared for the Appellant
- [Revenue and Customs v Pickles & Anor (Cross Appeals) – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-pickles-anor-cross-appeals-upper-tribunal) - Conrad McDonnell appeared for the Taxpayers
- [The Tower One St George Wharf Limited v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=the-tower-one-st-george-wharf-limited-v-revenue-customs-first-tier-tribunal-tax) - Michael Jones KC appeared for the Respondents
- [Telent Technology Services Limited v Revenue & Customs – First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=telent-technology-services-limited-v-revenue-customs-first-tier-tribunal-tax) - Michael Jones KC appeared for the Appellants
- [Gerald Lee And Sarah Lee v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=gerald-lee-and-sarah-lee-v-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellant
- [Ingenious Games Llp & Ors v Commissioners For His Majesty's Revenue and Customs - Court Of Appeal](https://taxbar.com/?tax_cases=ingenious-games-llp-ors-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Michael Jones KC appeared for the Respondents
- [Northern Gas Networks Ltd v The Commissioners For His Majesty's Revenue And Customs – Court of Appeal](https://taxbar.com/?tax_cases=northern-gas-networks-ltd-v-the-commissioners-for-his-majestys-revenue-and-customs-upper-tribunal) - Nikhil Mehta appeared for the Appellant
- [Build-A-Bear Workshop UK Holdings Ltd v Commissioners For His Majesty's Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=build-a-bear-workshop-uk-holdings-ltd-v-commissioners-for-his-majestys-revenue-and-customs-court-of-appeal) - Laurent Sykes KC appeared for the appellant
- [Ian Moan v the Commissioners for His Majesty’s Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ian-moan-v-the-commissioners-for-his-majestys-revenue-and-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Ruhal Islam v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ruhal-islam-v-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellant
- [Ernest Batten v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ernest-batten-v-revenue-customs-first-tier-tribunal-tax) - Nicola Shaw KC and Sam Brodsky appeared for the Appellant
- [Commissioners For His Majesty's Revenue and Customs v Denning & Ors – Court Of Appeal](https://taxbar.com/?tax_cases=commissioners-for-his-majestys-revenue-and-customs-v-denning-ors-court-of-appeal) - Michael Firth appeared for the Respondents
- [Revenue and Customs v Netbusters (UK) Limited – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-netbusters-uk-limited-upper-tribunal) - Michael Firth appeared for the Respondent
- [Hyrax Resourcing Limited v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hyrax-resourcing-limited-v-revenue-customs-first-tier-tribunal-tax) - Conrad McDonnell and Harry Winter appeared for the Respondents
- [Tower Bridge GP Ltd v Revenue and Customs – Court Of Appeal](https://taxbar.com/?tax_cases=tower-bridge-gp-ltd-v-revenue-and-customs-court-of-appeal) - Nicola Shaw KC and Michael Jones KC appeared for the Appellant
- [Revenue and Customs V Dolphin Drilling Limited – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-dolphin-drilling-limited-upper-tribunal) - Nicola Shaw KC appeared for the Respondent
- [CF Booth Limited v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=cf-booth-limited-v-revenue-and-customs-upper-tribunal) - Conrad McDonnell appeared for the Appellant
- [Raj Sehgal & Anor v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=raj-sehgal-anor-v-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellants
- [The Quentin Skinner 2015 Settlement L & Ors v Revenue and Customs – Court Of Appeal](https://taxbar.com/?tax_cases=the-quentin-skinner-2015-settlement-l-ors-v-revenue-and-customs-court-of-appeal) - Michael Firth appeared for the Appellants
- [Ellis & Anor v Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=ellis-anor-v-revenue-and-customs-upper-tribunal) - Michael Firth appeared for the Appellant
- [Lucky Technology Limited v Revenue & Customs (Vat : Face-value vouchers) – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=lucky-technology-limited-v-revenue-customs-vat-face-value-vouchers-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Cozy Pet Ltd v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=cozy-pet-ltd-v-revenue-and-customs-first-tier-tribunal-tax) - Harry Winter appeared for the Appellant
- [Mccabe v The Commissioner for His Majesty's Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mccabe-v-the-commissioner-for-his-majestys-revenue-and-customs-first-tier-tribunal-tax) - Nicola Shaw KC and Samuel Brodsky appeared for the Appellant
- [Northumbria Healthcare NHS Foundation Trust v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=northumbria-healthcare-nhs-foundation-trust-v-revenue-and-customs-upper-tribunal) - Michael Firth appeared for the Appellant
- [Cobalt Data Centre 2 Llp & Anor v Revenue and Customs – Court Of Appeal](https://taxbar.com/?tax_cases=cobalt-data-centre-2-llp-anor-v-revenue-and-customs-court-of-appeal) - Nicola Shaw KC and Michael Jones KC appeared for the LLPs
- [Andrew Chappell v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=andrew-chappell-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-21-december-2012) - David Goy KC and Aparna Nathan appeared for the Respondents
- [Khan v Revenue & Customs](https://taxbar.com/?tax_cases=khan-v-revenue-customs-19-march-2019) - Laurent Sykes KC appeared on behalf of the Appellant
- [Clavis Liberty 1 LP v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=clavis-liberty-1-lp-v-revenue-and-customs-first-tier-tribunal-18-april-2016) - David Goy KC appeared for the Respondents
- [MEPC Holdings Limited v. Crispin Mark Taylor (HMIT) - House of Lords](https://taxbar.com/?tax_cases=mepc-holdings-limited-v-crispin-mark-taylor-hmit-house-of-lords-18-december-2003) - David Goldberg KC and Barrie Akin appeared for the Appellants
- [Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe)](https://taxbar.com/?tax_cases=revenue-and-customs-v-joint-administrators-of-lehman-brothers-international-europe-13-march-2019) - David Goldberg KC appeared for the Appellants
- [Hargreaves v HM Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=hargreaves-v-hm-revenue-and-customs-court-of-appeal-22-march-2016) - David Goldberg KC, Clare Montgomery KC, Michael Furness KC and Conrad McDonnell appeared for the Appellants
- [BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs](https://taxbar.com/?tax_cases=bav-tmw-globaler-immobilienspezialfonds-v-revenue-customs-22-february-2019) - Nicola Shaw KC appeared for the Appellant
- [GLL BVK International Immobilien Spezialfonds & Anor v Revenue and Customs](https://taxbar.com/?tax_cases=gll-bvk-international-immobilien-spezialfonds-anor-v-revenue-and-customs-23-january-2019) - Nicola Shaw KC appeared for the Appellant
- [Chalcot Training Ltd v Ralph & Anor  - Court of Appeal](https://taxbar.com/?tax_cases=chalcot-training-ltd-v-ralph-anor-court-of-appeal-27-may-2021) - Laurent Sykes KC appeared for the Appellant
- [Shop Direct Group v Revenue and Customs - Supreme Court](https://taxbar.com/?tax_cases=shop-direct-group-v-revenue-and-customs-supreme-court-17-february-2016) - David Goldberg KC and Michael Jones appeared for the Appellant
- [Dextra Accessories Limited v. MacDonald (HM Inspector of Taxes) - Special Commissioners](https://taxbar.com/?tax_cases=dextra-accessories-limited-v-macdonald-hm-inspector-of-taxes-special-commissioners-22-25-july-2002) - There were two issues in this case. The first issue was whether contributions paid by the Appellant companies were immediately deductible from those companies' profits or should have the tax deduction deferred within the terms of s.43(11) Finance Act 1989. The second issue was whether sub-funds and loan from sub-funds in respect of the individual
- [Charman v Revenue & Customs](https://taxbar.com/?tax_cases=charman-v-revenue-customs-20-december-2018) - Nicola Shaw KC and Michael Jones appeared for the Appellant
- [Build-a-bear Workshop UK Holdings Limited v Revenue and Customs - Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=build-a-bear-workshop-uk-holdings-limited-v-revenue-and-customs-upper-tribunal-tax-29-march-2021) - Laurent Sykes KC appeared for the Appellant
- [Temple Finance Ltd & Anor v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=temple-finance-ltd-anor-v-revenue-and-customs-first-tier-tribunal-25-january-2016) - Nicola Shaw KC and Michael Firth appeared for the Appellant
- [Khan v Revenue & Customs  - Court of Appeal](https://taxbar.com/?tax_cases=khan-v-revenue-customs-court-of-appeal-30-april-2021) - Laurent Sykes KC appeared for the Appellant
- [Revenue & Customs v Invicta Foods Ltd - Upper Tribunal](https://taxbar.com/?tax_cases=revenue-customs-v-invicta-foods-ltd-upper-tribunal-19-january-2016) - Nicola Shaw KC appeared for the Respondent
- [Acorn Management Services Limited v. Commissioners of Customs and Excise - VAT Tribunal](https://taxbar.com/?tax_cases=acorn-management-services-limited-v-commissioners-of-customs-and-excise-vat-tribunal-31-julyl-2001) - 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 a taxable provision of accommodation in a hotel or similar establishments (as the Commissioners said). The Tribunal agreed with the Commissioners.David Goldberg KC appeared for the AppellantHugh
- [The Director General, Mauritius Revenue Authority v Chettiar & Ors (Mauritius)  - Privy Council](https://taxbar.com/?tax_cases=the-director-general-mauritius-revenue-authority-v-chettiar-ors-mauritius-privy-council-21-december-2015) - Philip Baker KC, Rajesharma Ramloll and Michael Firth appeared for the Appellant
- [Travel Document Service & Anor v Revenue & Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=travel-document-service-anor-v-revenue-customs-first-tier-tribunal-19-november-2015) - Nicola Shaw KC and Michael Firth appeared for the appellants
- [Tower Hamlets Housing Action Trust v. CCE - VAT Tribunal](https://taxbar.com/?tax_cases=tower-hamlets-housing-action-trust-v-cce-vat-tribunal-14-july-2001) - The issue in this appeal is first whether there should be an apportionment for the provision of services consisting of the supply of telephone equipment and photocopying services from the supply of office accommodation under a tenancy agreement. If the supply is a separate supply of services, the issue arises whether it is supplied for
- [MEPC Holdings Limited v. Crispin Mark Taylor (HMIT) - Special Commissioners](https://taxbar.com/?tax_cases=mepc-holdings-limited-v-crispin-mark-taylor-hmit-special-commissioners-27-september-2000) - The group relief rules contain special provisions for computing the amount of relief which can be surrendered by one member of the group to another. This case is about how those rules apply where a company has chargeable gains in a period but allowable losses arising in earlier periods which reduce or eliminate chargeable gain.
- [Anthony Bayliss v the Commissioners for HMRC - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=anthony-bayliss-v-the-commissioners-for-hmrc-first-tier-tribunal-tax-14072016) - Laurent Sykes KC appeared for the Appellant
- [Trustees of British Telecom Pension Scheme & others v. Clark (HMIT) (Court of Appeal)](https://taxbar.com/?tax_cases=trustees-of-british-telecom-pension-scheme-others-v-clark-hmit-court-of-appeal-24-february-2000) - Appeal from the Decision of Lightman J of 14 October 1998 (Click here)Sub-underwriting activities of the Post Office and British Telecom Pension schemes did not constitute trading within Case I of Schedule D. Instead, the sub-underwriting itself formed an integral part of the schemes' investment process and took its colour therefrom. Accordingly the sub-underwriting commission
- [The Commissioners of Customs & Excise v. GIL Insurance Limited & Others (High Court)](https://taxbar.com/?tax_cases=the-commissioners-of-customs-excise-v-gil-insurance-limited-others-high-court-16-february-2000) - Tribunal - procedure - application to strike out - preliminary issues - correct approach - VAT Tribunal Rules 1986, rule 18, rule 19(3)The Tribunal has a wide discretion in relation to the width of proceedings before it; the court should be slow to interfere with the Tribunals decision on interlocutory matters, and only where the
- [Tom Bainbridge, Colin Bainbridge v Peter Bainbridge - High Court](https://taxbar.com/?tax_cases=tom-bainbridge-colin-bainbridge-vs-peter-bainbridge) - Laurent Sykes KC appeared for the Claimants
- [Clark v Trustees of British Telecom Pension Scheme & others (Chancery Division)](https://taxbar.com/?tax_cases=clark-v-trustees-of-british-telecom-pension-scheme-others-chancery-division-14-october-1998) - When a company listed on the London Stock Exchange makes a public issue of shares or rights, the issue may be underwritten. The underwriter, for a commission, agrees to purchase a proportion of any unsold shares at the offer price - the underwriter accepts the risk of a fall in the market during the offer
- [United Friendly Insurance plc v IRC (Chancery Division)](https://taxbar.com/?tax_cases=united-friendly-insurance-plc-v-irc-chancery-division-22-april-1998) - Life Assurance Premium Relief. Reg. 10(6), Income Tax (LAPR) Regulations 1978.Under this system of relief, withdrawn on 13 March 1984, individual policyholders deducted income tax from life assurance premiums paid, and the life office then recovered such amounts (“the deficiencies”) from the Inland Revenue. In this case there was a substantive issue concerning whether certain
- [Volkerrail Plant Ltd & Ors v Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=volkerrail-plant-ltd-ors-v-revenue-customs-first-tier-tribunal-tax-16-november-2020) - Nicola Shaw KC appeared for the Appellant, Harry Winter appeared for the Respondents
- [Bestway (Holdings) Ltd v Luff (Chancery Division)](https://taxbar.com/?tax_cases=bestway-holdings-ltd-v-luff-chancery-division-20-february-1998) - Industrial Buildings Allowance. The taxpayer, which operated cash and carry warehouses, sought to obtain IBAs on the ground that the buildings were used “for the purposes of a trade which consists in the storage … of goods” (CAA 1990, s.7(1)(f)).Goods were stacked up to ceiling height in the warehouses; on average, around 6 weeks' supply
- [Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v Revenue and Customs - Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=cobalt-data-centre-2-llp-cobalt-data-centre-3-llp-v-revenue-and-customs-upper-tribunal-tax-19-november-2020) - Nicola Shaw KC and Michael Jones appeared for the Appellant
- [Healthspan Ltd v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=healthspan-ltd-v-revenue-customs-first-tier-tribunal-tax-17-december-2020) - Nicola Shaw KC appeared for the Appellant
- [EMI Group Electronics Ltd v Coldicott (Chancery Division)](https://taxbar.com/?tax_cases=emi-group-electronics-ltd-v-coldicott-chancery-division-22-october-1997) - Income tax. Schedule E. PILONs (Payments in Lieu of Notice).Two employees had notice periods of six months. The contract of employment provided for PILONs to be made, saying “The Company reserves the right to make payment of the equivalent of salary in lieu of notice.” The employees became redundant and were dismissed summarily; payments in
- [Ball Europe Ltd v Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ball-europe-ltd-v-revenue-and-customs-first-tier-tribunal-tax-28-january-2021) - Nicola Shaw KC appeared for the Appellant
- [Revenue and Customs v MCX Dunlin (UK) Ltd - Court of Appeal](https://taxbar.com/?tax_cases=revenue-and-customs-v-mcx-dunlin-uk-ltd-court-of-appeal-17-february-2021) - David Goldberg KC appeared for the Respondent
- [Total E& North Sea UK Ltd & Anor v Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=total-ep-north-sea-uk-ltd-anor-v-revenue-and-customs-court-of-appeal-29-october-2020) - Laurent Sykes KC appeared for the Appellant, Michael Jones appeared for the Respondent
- [Patrick Degorce v The Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=patrick-degorce-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-24-august-2015) - Michael Gibbons KC and Michael Jones appeared for the Respondents
- [Associated Newspapers Limited v The Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=associated-newspapers-limited-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-13-august-2015) - John Walters KC appeared for the Appellant
- [Volkswagen Financial Services (UK) Limited v The Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=volkswagen-financial-services-uk-limited-v-the-commissioners-for-her-majestys-revenue-customs-court-of-appeal-28-july-2015) - Nicola Shaw KC and Michael Jones appeared for the Appellant
- [Peninsular & Oriental Steam Navigation Company v The Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=peninsular-oriental-steam-navigation-company-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-19-june-2015) - David Goldberg KC and Michael Jones appeared for the Respondents
- [Next Brand Limited v The Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax) - 23 April 2015](https://taxbar.com/?tax_cases=next-brand-limited-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-23-april-2015) - David Goldberg KC and Nicola Shaw KC appeared for the Respondents
- [Steven Price and Others v The Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=steven-price-and-others-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-17-april-2015) - Nicola Shaw KC appeared for the Respondents
- [Charman v Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=charman-v-revenue-and-customs-upper-tribunal-27-august-2020) - Nicola Shaw KC and Michael Jones appeared for Mr Charman
- [Project Blue Limited v The Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=project-blue-limited-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-18-december-2014) - Malcolm Gammie KC and Hui Ling McCarthy for the Respondents
- [Mark Dunsby v Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=mark-dunsby-v-revenue-and-customs-upper-tribunal) - Michael Jones KC appeared for the Appellant
- [Felixstowe Dock & railway company Ltd & others v The Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=felixstowe-dock-railway-company-ltd-others-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-14-may-2014) - Philip Baker KC and Nicola Shaw KC for the AppellantsDavid Goy KC appeared for the Respondents
- [Quinn (London) Limited v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=quinn-london-limited-v-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellant
- [Nicholas Green v The Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=nicholas-green-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-28-april-2014) - Patrick Way KC and Michael Firth appeared for the Appellant
- [DB Group Services (UK) Limited v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=db-group-services-uk-limited-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-16-april-2014) - David Goy KC and Nicola Shaw KC appeared for the Appellant
- [Commissioners for Her Majesty's Revenue & Customs v The Executors of Lord Howard of Henderskelfe (Deceased) - Court of Appeal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-the-executors-of-lord-howard-of-henderskelfe-deceased-court-of-appeal-19-march-2014) - David Goy KC and Aparna Nathan appeared for the Respondents
- [Astral Marine Services Ltd v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=astral-marine-services-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-19-march-2014) - David Goy KC and Michael Jones appeared for the Appellant
- [Ruhal Islam v Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ruhal-islam-v-her-majestys-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellant
- [Andrew Colin Perrin v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=andrew-colin-perrin-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-26-february-2014) - Patrick Way KC and Michael Firth appeared for the Appellant
- [Gerald Lee and Sarah Lee v Revenue & Customs (CGT ­ Principal Private Residence relief - meaning of 'period of ownership') - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=gerald-lee-and-sarah-lee-v-revenue-customs-cgt-principal-private-residence-relief-meaning-of-period-of-ownership-2022-ukftt-175-tc) - Laurent Sykes KC appeared for the Appellant
- [Commissioners for Her Majesty's Revenue & Customs v Marks and Spencer plc - Supreme Court](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-marks-and-spencer-plc-supreme-court-19-february-2014) - Nicola Shaw KC appeared for Marks and Spencer plc
- [Nicholas Taylor v Revenue and Customs - 23 October 2017](https://taxbar.com/?tax_cases=nicholas-taylor-v-revenue-and-customs-2017-ukftt-769-tc) - Nicola Shaw KC Appeared for the Appellant.
- [Alpha International Accommodation Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=alpha-international-accommodation-ltd-v-revenue-and-customs-2017-ukftt-778-tc) - Nicola Shaw KC Appeared for the Appellant.
- [Associated Newspapers Limited v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=associated-newspapers-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-24-january-2014) - John Walters KC appeared for the AppellantsMichael Jones appeared for the Respondents
- [The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=the-trustees-of-the-bt-pension-scheme-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-17-january-2014) - Malcolm Gammie KC and Conrad McDonnell appeared for the Appellant
- [DPAS Limited v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=dpas-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-22-november-2013) - John Walters KC and Conrad McDonnell appeared for the Appellant
- [Nicholas David Telfer v Costas Sakellarios - Commercial Court](https://taxbar.com/?tax_cases=nicholas-david-telfer-v-costas-sakellarios-commercial-court-19-june-2013) - Laurent Sykes appeared for the ClaimantAlan Gourgey KC and Hui Ling McCarthy appeared for the Defendant
- [Peninsular & Oriental Steam Navigation Company v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=peninsular-oriental-steam-navigation-company-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-29-may-2013) - David Goldberg KC and Nicola Shaw KC appeared for the Respondents
- [Commissioners for Her Majesty's Revenue & Customs v Marks and Spencer plc - Supreme Court](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-marks-and-spencer-plc-supreme-court-22-may-2013) - David Milne KC and Nicola Shaw KC appeared for Marks and Spencer plc
- [Mcmillan v Revenue and Customs  - First Tier Tribunal](https://taxbar.com/?tax_cases=mcmillan-v-revenue-and-customs-first-tier-tribunal-22-october-2019) - Laurent Sykes KC appeared for the Appellant
- [Steven Price and others v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=steven-price-and-others-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-30-april-2013) - Timothy Brennan KC and Nicola Shaw KC appeared for the Respondents
- [Name Redacted v Revenue Commissioners - Irish Tax Appeals Commision](https://taxbar.com/?tax_cases=name-redacted-v-revenue-commissioners-irish-tax-appeals-commision-15-october-2019) - Laurent Sykes KC appeared for the Respondents
- [The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=the-trustees-of-the-bt-pension-scheme-v-commissioners-for-her-majestys-revenue-customs-upper-tribunal-28-february-2013) - Christopher Vajda KC and Conrad McDonnell appeared for the Appellant
- [Gerald Lee & Sarah Lee v the Commissioners for Her Majesty's Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=gerald-lee-sarah-lee-v-the-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal) - Laurent Sykes KC for the Appellants
- [Prudential plc & Anor, R (on the application of) v Special Commissioner of Income Tax & Anor - Supreme Court](https://taxbar.com/?tax_cases=prudential-plc-anor-r-on-the-application-of-v-special-commissioner-of-income-tax-anor-supreme-court-23-january-2013) - Lord Pannick KC and Conrad McDonnell appeared for the Appellants
- [MCX Dunlin (UK) Ltd v Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=mcx-dunlin-uk-ltd-v-revenue-and-customs-chancery-division-13-january-2020) - David Goldberg KC appeared for the Claimant
- [Jonathan Oppenheimer v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=jonathan-oppenheimer-v-revenue-customs-first-tier-tribunal-tax) - David Goldberg KC and Sam Brodsky appeared for the Appellant
- [Garrett Paul Curran v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=garrett-paul-curran-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-14-august-2012) - Jonathan Fisher KC and Hui Ling McCarthy appeared for the Responents
- [Shop Direct Group & Ors v Commissioners for Her Majesty's Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=shop-direct-group-ors-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-14-february-2012) - David Goldberg KC and Michael Jones appeared for the Appellant
- [Build-a-bear UK Holdings Limited v Revenue & Customs - First Tier Tribunal](https://taxbar.com/?tax_cases=build-a-bear-uk-holdings-limited-v-revenue-customs-first-tier-tribunal-27-november-2019) - Laurent Sykes KC appeared for the Appellant
- [The Queen (on the application of Robert John Davies and Michael John James) v Commissioners for Her Majesty's Revenue and Customs - Supreme Court](https://taxbar.com/?tax_cases=the-queen-on-the-application-of-robert-john-davies-and-michael-john-james-v-commissioners-for-her-majestys-revenue-and-customs-supreme-court-19-october-2011) - David Goldberg KC and Nicola Shaw appeared for the Appellants
- [Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=cobalt-data-centre-2-llp-and-cobalt-data-centre-3-llp-v-revenue-and-customs-upper-tribunal-15-november-2019) - Nicola Shaw KC and Michael Jones appeared for the Claimants/Appellants
- [Commissioners for Her Majesty's Revenue and Customs v Marks and Spencer Plc - Court of Appeal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-and-customs-v-marks-and-spencer-plc-court-of-appeal-14-october-2011) - David Milne KC and Nicola Shaw appeared for the Respondent
- [Volkswagen Financial Services (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=volkswagen-financial-services-uk-ltd-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-18-august-2011) - Nicola Shaw and Michael Jones appeared for the Appellants
- [Secret Hotels2 Limited v Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=secret-hotels2-limited-v-commissioners-for-her-majestys-revenue-customs-upper-tribunal-29-july-2011) - David Milne KC and Nicola Shaw appeared for the Appellants
- [Shiner & Anor, R (on the application of) v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=shiner-anor-r-on-the-application-of-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-25-july-2011) - David Goldberg KC and Conrad McDonnell appeared for the Appellants
- [Canal Street Productions Ltd v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=canal-street-productions-ltd-v-revenue-customs-first-tier-tribunal-tax-25-october-2019) - David Goldberg KC and Laura Inglis appeared for the Appellant
- [Deutsche Bank Group Services (UK) Ltd v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=deutsche-bank-group-services-uk-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-19-january-2011) - David Goy KC and Nicola Shaw appeared for the Appellant
- [National Transport Authority v Mauritius Secondary Industry Ltd - Privy Council](https://taxbar.com/?tax_cases=national-transport-authority-v-mauritius-secondary-industry-ltd-privy-council-13-december-2010) - Philip Baker KC, Rajeshsharma Ramloll and Hui-Ling McCarthy appeared for the Appellant
- [ITV Services Ltd v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=itv-services-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-23-november-2010) - David Goldberg KC appeared for the Appellant
- [John Wilkins (Motor Engineers) Ltd & Ors v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=john-wilkins-motor-engineers-ltd-ors-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-30-july-2010) - Michael Conlon KC and Nicola Shaw appeared for the 1st to 4th Appellants
- [Marks and Spencers Plc v the Commissioners for HM Revenue and Customs - Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=marks-and-spencers-plc-v-the-commissioners-for-hm-revenue-and-customs-upper-tribunal-tax-27-june-2019) - Nicola Shaw KC appeared for the Appellant
- [Commissioners for Her Majesty's Revenue & Customs v Marks & Spencer Plc - Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-marks-spencer-plc-upper-tribunal-22-june-2010) - Nicola Shaw appeared for the Respondent
- [Shiner & Anor, R (on the application of) v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=shiner-anor-r-on-the-application-of-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-26-may-2010) - David Goldberg KC and Conrad McDonnell appeared for the Appellants
- [ERF Ltd v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=erf-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-25-may-2010) - Nicola Shaw and Michael Jones appeared for the Respondents
- [Howard Peter Schofield v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=howard-peter-schofield-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-30-april-2010) - David Goldberg KC appeared for the Appellant
- [Goldman Sachs International v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=goldman-sachs-international-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-26-april-2010) - David Goldberg KC appeared for the Appellants
- [Sun Life Assurance Company of Canada (UK) Ltd v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=sun-life-assurance-company-of-canada-uk-ltd-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-16-april-2010) - David Goldberg KC for the Appellant
- [Secret Hotels2 Ltd (formerly Med Hotels Ltd) v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal](https://taxbar.com/?tax_cases=secret-hotels2-ltd-formerly-med-hotels-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-15-march-2010) - David Milne KC and Nicola Shaw appeared for the Appellant
- [Reeves v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=reeves-v-revenue-and-customs-first-tier-tribunal-28-february-2017) - David Goy KC appeared for the Respondents
- [Archer, R v HM Revenue and Customs  - Administrative Court](https://taxbar.com/?tax_cases=archer-r-v-hm-revenue-and-customs-administrative-court-21-february-2017) - David Goldberg KC and Conrad McDonnell appeared for the Claimant
- [Fryer & Ors v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=fryer-ors-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-17-february-2010) - Nicola Shaw appeared for the Respondents
- [Cider of Sweden Limited V Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=cider-of-sweden-limited-v-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC on Behalf of the Third Party Applicant
- [Jazztel Plc v Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=jazztel-plc-v-revenue-and-customs-court-of-appeal) - Michael Jones KC Appeared for the Respondent
- [Marriott Rewards LLC & Whitbread Group PLC v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=marriott-rewards-llc-whitbread-group-plc-v-revenue-and-customs-first-tier-tribunal-27-january-2017) - Nicola Shaw KC appeared for Marriott Rewards LLC
- [The Queen (on the application of Prudential) v Special Commissioner on Income Tax - Administrative Court](https://taxbar.com/?tax_cases=the-queen-on-the-application-of-prudential-v-special-commissioner-on-income-tax-administrative-court-14-october-2009) - Peter Whitman KC and Conrad McDonnell appeared for the Claimants
- [Hargreaves v Revenue & Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=hargreaves-v-revenue-customs-first-tier-tribunal-18-november-2016) - David Goldberg KC and Conrad McDonnell appeared for the Appellant
- [David Baxendale Limited v Commissioners for Her Majesty's Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=david-baxendale-limited-v-commissioners-for-her-majestys-revenue-and-customs-court-of-appeal-31-july-2009) - David Goy KC and Nicola Shaw appeared for the Respondent
- [Jason Drummond v Commissioners for Her Majesty's Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=jason-drummond-v-commissioners-for-her-majestys-revenue-and-customs-court-of-appeal-25-june-2009) - Patrick Way and Hui Ling McCarthy appeared for the AppellantTimothy Brennan KC and Nicola Shaw appeared for the Respondent
- [Commissioners for Her Majesty's Revenue and Customs v Timothy Mark Collins - Chancery Division](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-and-customs-v-timothy-mark-collins-chancery-division-20-february-2009) - Nicola Shaw appeared for the Appellants
- [Jason Drummond v. Commissioners for HM Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=jason-drummond-v-commissioners-for-hm-revenue-and-customs-chancery-division-23-july-2008) - Patrick Way and Hui Ling McCarthy appeared for the AppellantTimothy Brennan and Nicola Shaw appeared for the Respondent
- [Commissioners for HM Revenue and Customs v Weald Leasing Limited - Chancery Division](https://taxbar.com/?tax_cases=commissioners-for-hm-revenue-and-customs-v-weald-leasing-limited-chancery-division-16-january-2008) - Michael Conlon KC and Nicola Shaw appeared for the Respondent
- [Robert Gaines-Cooper v Commisioners for HM Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=robert-gaines-cooper-v-commisioners-for-hm-revenue-and-customs-chancery-division-13-november-2007) - Michael Flesch KC and Nicola Shaw appeared for the Appellant
- [Commissioners for Her Majesty's Revenue and Customs v Total UK Limited - Court of Appeal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-and-customs-v-total-uk-limited-court-of-appeal-18-october-2007) - John Walters KC and Barrie Akin appeared for the Respondent
- [Invicta Foods Limited v The Commissioners for Her Majesty's Revenue and Customs - London Tribunal Centre (Customs)](https://taxbar.com/?tax_cases=invicta-foods-limited-v-the-commissioners-for-her-majestys-revenue-and-customs-london-tribunal-centre-customs-13-august-2007) - Nicola Shaw appeared for the Appellant
- [Jason Drummond v. The Commissioners for Her Majesty's Revenue and Customs - Special Commissioners](https://taxbar.com/?tax_cases=jason-drummond-v-the-commissioners-for-her-majestys-revenue-and-customs-special-commissioners-5-july-2007) - CAPITAL GAINS TAX - Computation of gain - Second hand life assurance policy - Surrender proceeds brought into computation of chargeable event gain for income tax - Whether surrender proceeds to be excluded as disposal consideration for CGT purposes - No - TCGA 1992 s37(1)CAPITAL GAINS TAX - Acquisition consideration - Wholly and exclusively for
- [The Commissioners for Her Majesty's Revenue and Customs v. Valentine Marketing Holdings Limited - Chancery Division](https://taxbar.com/?tax_cases=the-commissioners-for-her-majestys-revenue-and-customs-v-valentine-marketing-holdings-limited-chancery-division-13-november-2006) - Nicola Shaw appeared for the Appellant
- [Commissioner of Inland Revenue (Hong Kong) v. Tai Hing Cotton Mill (Development) Limited - Hong Kong Court of Appeal](https://taxbar.com/?tax_cases=commissioner-of-inland-revenue-hong-kong-v-tai-hing-cotton-mill-development-limited-hong-kong-court-of-appeal-22-december-2006) - David Goldberg KC and Eugene Fung appeared for the AppellantMichael Flesch KC, Clifford Smith SC and Neil Thomson appeared for the Respondent
- [Spearmint Rhino Ventures (UK) Limited v. Commissioners for HM Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=spearmint-rhino-ventures-uk-limited-v-commissioners-for-hm-revenue-and-customs-chancery-division-23-march-2007) - David Goy KC and Nicola Shaw appeared for the Respondent
- [Robert Gaines-Cooper v. HM Revenue and Customs - Special Commissioners](https://taxbar.com/?tax_cases=robert-gaines-cooper-v-hm-revenue-and-customs-special-commissioners-31-october-2006) - 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 a residency permit in 1976 - Appellant indirectly retained house and assets in England - latterly the Appellant's wife and son resided in England - whether the
- [Agassi v. Robinson (HMIT) - House of Lords](https://taxbar.com/?tax_cases=agassi-v-robinson-hmit-house-of-lords-17-may-2006) - Patrick Way and Nicola Shaw appeared for the Respondent
- [Mohammed Siddiq Khan v. Her Majesty's Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=mohammed-siddiq-khan-v-her-majestys-revenue-and-customs-court-of-appeal-23-february-2006) - Christopher Vajda KC and Nicola Shaw appeared for the Respondent
- [Wood v. Holden (HMIT) - Court of Appeal](https://taxbar.com/?tax_cases=wood-v-holden-hmit-court-of-appeal-26-january-2006) - David Goldberg KC and Aparna Nathan appeared for the Respondents
- [College of Estate Management v. Commissioners of Customs and Excise - House of Lords](https://taxbar.com/?tax_cases=college-of-estate-management-v-commissioners-of-customs-and-excise-house-of-lords-20-october-2005) - Rupert Anderson KC and Nicola Shaw appeared for the Appellants
- [British Telecommunications Plc, R (on application of) v. HM Revenue and Customs - Administrative Court](https://taxbar.com/?tax_cases=british-telecommunications-plc-r-on-application-of-v-hm-revenue-and-customs-administrative-court-25-may-2005) - Timothy Brennan KC and Nicola Shaw appeared for the Defendant
- [Rafferty v. HM Revenue and Customs - Special Commissioner](https://taxbar.com/?tax_cases=rafferty-v-hm-revenue-and-customs-special-commissioners-19-may-2005) - INCOME TAX - Appellant was a self-employed sales associate with Allied Dunbar and on retirement sold his practice to a subsidiary company of Allied Dunbar - whether renewal commissions received after the discontinuance of the trade arose from the carrying on of the trade before the discontinuance - yes - whether on the transfer of
- [Tinkler v Revenue and Customs - Supreme Court](https://taxbar.com/?tax_cases=tinkler-v-revenue-and-customs-supreme-court-30-july-2021) - Michael Jones KC appeared for the Appellant
- [Degorce v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=degorce-v-revenue-and-customs-first-tier-tribunal-17-june-2016) - Michael Gibbon KC and Michael Jones appeared for the Respondents
- [Khan v. Commissioners of Customs and Excise - Chancery Division](https://taxbar.com/?tax_cases=khan-v-commissioners-of-customs-and-excise-chancery-division-19-april-2005) - Nicola Shaw appeared for the Respondents
- [Peninsular & Oriental Steam Navigation Company v Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=peninsular-oriental-steam-navigation-company-v-revenue-and-customs-court-of-appeal-20-may-2016) - David Goldberg KC and Michael Jones appeared for the Respondents
- [Fidex Ltd v HM Revenue & Customs  - Court of Appeal](https://taxbar.com/?tax_cases=fidex-ltd-v-hm-revenue-customs-court-of-appeal-21-april-2016) - Michael Flesch KC appeared for the Appellant
- [Claimants in The Royal Mail Group Litigation v Royal Mail Group Ltd - Chancery Division](https://taxbar.com/?tax_cases=claimants-in-the-royal-mail-group-litigation-v-royal-mail-group-ltd-chancery-division) - Laurent Sykes KC and Michael Firth appeared for the Claimants
- [The Queen (on the application of Robert John Davies and Michael John James) v Commissioners for Her Majesty's Revenue and Customs - The Queen (on the application of Robert Gaines-Cooper) v Commissioners for Her Majesty's Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=the-queen-on-the-application-of-robert-john-davies-and-michael-john-james-v-commissioners-for-her-majestys-revenue-and-customs-the-queen-on-the-application-of-robert-gaines-coope) - David Goldberg KC and Nicola Shaw appeared for the 1st AppellantsDavid Milne KC and Nicola Shaw appeared for the 2nd Appellant
- [R v. O'Kane and Clarke, ex p. Northern Bank Ltd [1996] STC 1249 (QBD)](https://taxbar.com/?tax_cases=r-v-okane-and-clarke-ex-p-northern-bank-ltd-1996-stc-1249-qbd) - Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.The notices were quashed on the grounds (a) that they required the production of conjectural as distinct from actual documents and for that reason were outside the scope of s.20(3) TMA 1970; and (b) that they were
- [Walker (Inspector of Taxes) v. Centaur Clothes Group Ltd [1997] STC 72 (C.A.)](https://taxbar.com/?tax_cases=walker-inspector-of-taxes-v-centaur-clothes-group-ltd-1997-stc-72-c-a) - Corporation tax. Accounting periods. “Within the charge to tax” - s.832(1) ICTA 1988.ACT paid on a dividend cannot be carried back and set against an earlier year's corporation tax unless the dividend was paid in an accounting period of the company (s.239(3) ICTA 1988). The taxpayer company ceased trading on 6 January 1992 and accordingly
- [Spectros International plc v. Madden (Inspector of Taxes) [1997] STC 114 (Ch D)](https://taxbar.com/?tax_cases=spectros-international-plc-v-madden-inspector-of-taxes-1997-stc-114-ch-d) - Capital gains tax. Disposal consideration. Purchaser of company agrees to discharge debt.Spectros disposed of the common stock in its subsidiary SIH. The agreed purchase price was $20,001,000, but at the time of purchase SIH had a liability of $20 million to a bank; the money borrowed had previously been paid to Spectros by SIH in
- [Vodafone Cellular Ltd v. Shaw (Inspector of Taxes) [1997] STC 734 (C.A.)](https://taxbar.com/?tax_cases=vodafone-cellular-ltd-v-shaw-inspector-of-taxes-1997-stc-734-c-a) - Deductible expenses. Section 74 ICTA 1988. A one-off payment to terminate an onerous contract was deductible in computing profits for corporation tax purposes. The payment was held to be of a revenue nature and was wholly and exclusively for the purposes of the taxpayer's trade rather than the trades of its subsidiaries.Michael Flesch KC and
- [Bostock & others v. Totham (Inspector of Taxes) [1997] STC 764 (Ch D)](https://taxbar.com/?tax_cases=bostock-others-v-totham-inspector-of-taxes-1997-stc-764-ch-d) - Enterprise zones, Industrial Buildings Allowance. Section 21(1) CAA 1990.Where an enterprise zone building was purchased after first use, and the purchaser claimed industrial buildings allowance for the purchase price of the property, only the “building” element of the net purchase price paid, as opposed to the “land” element, qualified for allowances. The disallowable “land” element
- [R v. IRC, ex p. Ulster Bank Ltd [1997] STC 832 (C.A.)](https://taxbar.com/?tax_cases=r-v-irc-ex-p-ulster-bank-ltd-1997-stc-832-c-a) - Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.The draft notices issued by the Revenue in this case were permitted by s.20(8A) TMA since although the documents requested were conjectural and described only in general terms, nevertheless they were described in the notices within the
- [McKnight v. Sheppard [1997] STC 846 (C.A.)](https://taxbar.com/?tax_cases=mcknight-v-sheppard-1997-stc-846-c-a) - 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 were in respect of representation by Counsel and solicitors before a Stock Exchange disciplinary tribunal and an appeal. Mr Sheppard had been accused of various breaches of
- [Crawley Borough Council v. Bradford & Bingley Building Society - UNREPORTED](https://taxbar.com/?tax_cases=crawley-borough-council-v-bradford-bingley-building-society-unreported) - Rectification. Loan documentation: interest clause. Composite rate tax.Both parties to a contract were mistaken as to the tax regime which applied. Section 476(5) ICTA 1988. Crawley Borough Council (the lender) was entitled to have the contract rectified so that the net amount of interest received would indeed be the rate of interest specified in the
- [Tesco plc v. Crimmin (Inspector of Taxes) [1997] STC 981 (Ch D)](https://taxbar.com/?tax_cases=tesco-plc-v-crimmin-inspector-of-taxes-1997-stc-981-ch-d) - 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 company has previously disposed of assets at an undervalue to another group member) applies to reduce the allowable loss after indexation - so the taxpayer does not
- [IRC v. McGuckian [1997] STC 908 (H.L.)](https://taxbar.com/?tax_cases=irc-v-mcguckian-1997-stc-908-h-l) - The Ramsay principle, as stated in Furniss v. Dawson [1984] STC 153, allows tax legislation to applied to the substance of a transaction. Steps inserted artificially with no commercial (business) purpose other than tax avoidance may be disregarded. Whilst the steps inserted into a scheme may have some business effect, the question is not what
- [IRC v. Willoughby [1997] STC 995 (H.L.)](https://taxbar.com/?tax_cases=irc-v-willoughby-1997-stc-995-h-l) - Tax avoidance through the transfer of assets abroad. Sections 739 and 741 ICTA 1988.(1) On the natural meaning of the words used in s.739 the section applies only to transfers of assets by individuals who are ordinarily resident in the U.K. at the time of the transfer.(2) The difference between tax avoidance and tax mitigation:
- [Trustees of British Telecom Pension Scheme & others v Clarke (Special Commissioners)](https://taxbar.com/?tax_cases=trustees-of-british-telecom-pension-scheme-others-v-clarke-special-commissioners-16-december-1997) - In a landmark decision for pension funds, the Special Commissioners held that the sub-underwriting activities of the Post Office and BT schemes did not constitute trading within Case I of Schedule D, rather that the underwriting itself formed an integral part of the schemes' investment process and took its colour therefrom. Accordingly the underwriting commission
- [Aberdeen Milk Co Ltd v IRC (Special Commissioners)](https://taxbar.com/?tax_cases=aberdeen-milk-co-ltd-v-irc-special-commissioners-6-march-1998) - 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 function of the Aberdeen and District Milk Marketing Board (“the Board”). The taxpayer paid a dividend in 1996, and sought to carry back the ACT and set
- [Girvan v Orange Personal Communication Services Ltd (Chancery Division)](https://taxbar.com/?tax_cases=girvan-v-orange-personal-communication-services-ltd-chancery-division-3-april-1998) - Interest. Whether or not “income arising”. Receivability without receipt.The taxpayer opened two deposit accounts with Barclays Bank plc on 12 March 1990, and deposited substantial amounts in them. The accounts were the bank's standard business deposit accounts, providing for interest to be paid quarterly in arrear. The bank subsequently agreed to vary the standard terms
- [Walker (Inspector of Taxes) v. Centaur Clothes Group Ltd [1998] STC 814 (C.A.)](https://taxbar.com/?tax_cases=walker-inspector-of-taxes-v-centaur-clothes-group-ltd-1998-stc-814-c-a) - Corporation tax. Accounting periods. “Within the charge to tax” - s.832(1) ICTA 1988.Decision of Vinelott J (Click here) upheld. ACT paid on a dividend cannot be carried back and set against an earlier year's corporation tax unless the dividend was paid in an accounting period of the company (s.239(3) ICTA 1988). The taxpayer company ceased
- [Walker (Inspector of Taxes) v. Centaur Clothes Group Ltd - [2000] STC 324, [2000] 1 WLR 799](https://taxbar.com/?tax_cases=walker-inspector-of-taxes-v-centaur-clothes-group-ltd-2000-stc-324-2000-1-wlr-799) - Corporation tax. Accounting periods. “Within the charge to tax” - s.832(1) ICTA 1988.Decision of Court of Appeal (Click here) reversed. ACT paid on a dividend could be carried back and set against an earlier year's corporation tax so long as the dividend was paid in an accounting period of the company (s.239(3) ICTA 1988). The
- [Carr (HMIT) v. Armpledge Ltd - Carr (HMIT) v. Fielden & Ashworth Ltd - unreported as yet](https://taxbar.com/?tax_cases=carr-hmit-v-armpledge-ltd-carr-hmit-v-fielden-ashworth-ltd-unreported-as-yet) - Carry back of surplus ACT and the order in which claims are to be given effect to - s.239(3) ICTA 1988.Decision of Ferris J reversed. The taxpayers were entitled to have their claims to carry back surplus ACT in respect of different accounting periods given effect to in the order in which the claims were
- [R. v. Special Commissioner of Income Tax ex parte CIR AND R v. CIR ex parte Ulster Bank Ltd - [2000] STC 537 (QBD)](https://taxbar.com/?tax_cases=r-v-special-commissioner-of-income-tax-ex-parte-cir-and-r-v-cir-ex-parte-ulster-bank-ltd-2000-stc-537-qbd) - This is an astonishing decision. It decides that a role apparently given to the Board of Inland Revenue can be performed by a generally authorised officer who is not a member of the Board. The point arose in the context of notices which can be served under s.20 of the Taxes Management Act and undermines
- [(1) Shiu Wing Limited (2) Futurian Limited (3) Shiu Kwong Limited v. The Commissioner of Estate Duty](https://taxbar.com/?tax_cases=1-shiu-wing-limited-2-futurian-limited-3-shiu-kwong-limited-v-the-commissioner-of-estate-duty-12-july-2000) - This is a landmark decision in Hong Kong.The Deceased entered into a number of transactions, the essential element in each being a disposal by him of Hong Kong property to an Isle of Man Unit Trust. The end result of each transaction - viewing the facts from the most favourable Revenue viewpoint - was that
- [Sports Club (1) Evelyn (2) Jocelyn (3) v. HM Inspector of Taxes - SC 3114-16/99](https://taxbar.com/?tax_cases=sports-club-1-evelyn-2-jocelyn-3-v-hm-inspector-of-taxes-sc-3114-1699) - Taxes Act 1988 ss. 19, 154, 203 and 595 - Appeal allowed.David Goldberg KC and Hugh McKay (instructed by Lawrence Jones) for the taxpayers
- [Carstairs (HMIT) v. Sykes - Chancery Division](https://taxbar.com/?tax_cases=carstairs-hmit-v-sykes-chancery-division-2-november-2000) - 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 tax for the year 1993-94 on the ground that he was entitled to a foreign earnings deduction pursuant to s.193(1) ICTA 1988. He claimed that he was
- [Mansworth (HM Inspector of Taxes) v. Jelley - Court of Appeal](https://taxbar.com/?tax_cases=mansworth-hm-inspector-of-taxes-v-jelley-court-of-appeal-12-december-2002) - This appeal concerned the interaction of s.17 (market value rule), s.28 (timing rule) and s.144(3) (single transaction rule on the exercise of options) Taxation of Chargeable Gains Act 1992. The taxpayer had been granted share options as a result of his employment outside the United Kingdom and had later exercised those options when he became
- [Collector of Stamp Revenue v. Arrowtown Assets Limited](https://taxbar.com/?tax_cases=collector-of-stamp-revenue-v-arrowtown-assets-limited-4-december-2003) - David Goldberg KC and Chua Guan Hock SC appeared for the Respondent
- [UK Tradecorp Ltd, R (on the application of) v. Commissioners of Customs and Excise - Administrative Court](https://taxbar.com/?tax_cases=uk-tradecorp-ltd-r-on-the-application-of-v-commissioners-of-customs-and-excise-administrative-court-10-november-2004) - Rupert Anderson KC, Hugh McKay and Nicola Shaw for the Defendants
- [Wood v. Holden (HMIT) - Chancery Division](https://taxbar.com/?tax_cases=wood-v-holden-hmit-chancery-division-8-april-2005) - David Goldberg KC and Aparna Nathan appeared for the Appellant
- [Abbey National PLC v. Commissioners of Customs and Excise - Chancery Division](https://taxbar.com/?tax_cases=abbey-national-plc-v-commissioners-of-customs-and-excise-chancery-division-6-may-2005) - David Goy KC and Claire Simpson appeared for the Appellant
- [Andre Agassi v. S Robinson (HMIT) (Bar Council and Law Society intervening) - Costs Hearing - Court of Appeal](https://taxbar.com/?tax_cases=andre-agassi-v-s-robinson-hmit-bar-council-and-law-society-intervening-costs-hearing-court-of-appeal-2-december-2005) - The Court of Appeal's verdict on the efficacy of Licensed Access (formerly Bar Direct)Patrick Way and Nicola Shaw appeared for the Appellant
- [News Datacom Limited v. Atkinson (HMIT) - Special Commissioners](https://taxbar.com/?tax_cases=news-datacom-limited-v-atkinson-hmit-special-commissioners-6-september-2006) - Corporation Tax — Two first issues — (1) Was NDSP resident in UK? Held resident outside. (2) Was assessment under section 178 TCGA out of time because section 178(10) was exhaustive? Held section 178(10) not exhaustive and assessment in time.David Waksman KC and Conrad McDonnell appeared for the Appellant
- [Total UK Limited v. HM Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=total-uk-limited-v-hm-revenue-and-customs-chancery-division-3-november-2006) - John Walters KC appeared for the AppellantSee also article by John Walters KC and Peter Landon regarding this case in the articles section of this website
- [International Masters Publishers v. HM Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=international-masters-publishers-v-hm-revenue-and-customs-court-of-appeal-8-november-2006) - John Walters KC appeared for the AppellantNicola Shaw appeared for the Respondent
- [(1) Simon Hinsley (2) Jeremy Milsom v. HM Revenue and Customs - Special Commissioners](https://taxbar.com/?tax_cases=1-simon-hinsley-2-jeremy-milsom-v-hm-revenue-and-customs-special-commissioners-9-november-2006) - 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 in tax year after employment ceased - whether, if deductible, deductible in year paid or in year obligation arose - held in the year incurred - whether
- [Weald Leasing Limited v Commissioners for the HM Revenue and Customs - VAT Tribunal](https://taxbar.com/?tax_cases=weald-leasing-limited-v-commissioners-for-the-hm-revenue-and-customs-vat-tribunal-7-february-2007) - VAT - AVOIDANCE - Abuse of rights - Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader - Associate outside VAT group - Associate credited with input tax on purchases - Insertion of separate company avoided direction under VATA 1994 Sch 6 para 1 - Purpose
- [Irving v. Commissioners for HM Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=irving-v-commissioners-for-hm-revenue-and-customs-chancery-division-8-february-2007) - David Goy KC and Michael Sherry for the Appellant
- [The Trustees of the F D Fenston Will Trusts v. Commisioners for HM Revenue and Customs](https://taxbar.com/?tax_cases=the-trustees-of-the-f-d-fenston-will-trusts-v-commisioners-for-hm-revenue-and-customs) - CAPITAL GAINS TAX - Computation of gains - Expenditure - Shares - Capital contributions to Delaware Company - Whether incurred “on the asset” - Yes - Whether reflected in the state or nature of the asset the time of disposal - No - Appeal dismissed - TCGA 1992 s.38(1)(b)David Goldberg KC and Hui Ling McCarthy
- [The Commissioners for Her Majesty's Revenue and Customs v. Household Estate Agents Limited - Chancery Division](https://taxbar.com/?tax_cases=the-commissioners-for-her-majestys-revenue-and-customs-v-household-estate-agents-limited-chancery-division-12-july-2007) - Nicola Shaw appeared for the Appellant
- [ING Baring Securities (Hong Kong) Limited (formerly known as Baring Securities (Hong Kong) and presently known as Macquarie Securities Limitied) v The Commissioner of Inland Revenue - Court of Final Appeal of the Hong Kong Special Administrative Region](https://taxbar.com/?tax_cases=ing-baring-securities-hong-kong-limited-formerly-known-as-baring-securities-hong-kong-and-presently-known-as-macquarie-securities-limitied-v-the-commissioner-of-inland-revenue-court-of) - David Goy KC appeared for the Appellant
- [Commissioners for Her Majesty's Revenue and Customs v David Baxendale Limited - Chancery Division](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-and-customs-v-david-baxendale-limited-chancery-division-5-february-2009) - Nicola Shaw appeared for the Appellants
- [Marks and Spencer PLC v Commissioners for HM Revenue and Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=marks-and-spencer-plc-v-commissioners-for-hm-revenue-and-customs-first-tier-tribunal-tax-2-april-2009) - EUROPEAN LAW - group relief for losses of non-resident subsidiaries - whether there are no possibilities for those losses to be taken into account at the date of the group relief claim - no at the date of the original claims which are not valid claims, and yes on 20 March 2007 when the second
- [The Queen (on the application of the Medical Protection Society Limited) v Commissioners for Her Majesty's Revenue and Customs - Administrative Court](https://taxbar.com/?tax_cases=the-queen-on-the-application-of-the-medical-protection-society-limited-v-commissioners-for-her-majestys-revenue-and-customs-administrative-court-6-november-2009) - Nicola Shaw appeared for the Defendants
- [Enersys Holdings UK Limited v Commissioners for Her Majesty's Revenue and Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=enersys-holdings-uk-limited-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-11-janaury-2010) - Michael Conlon KC and Hui Ling McCarthy appeared for the Appellant
- [Greenbank Holidays Ltd v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=greenbank-holidays-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-8-march-2010) - Christopher Tidmarsh KC and Nicola Shaw appeared for the Respondents
- [MJP Media Services Ltd v Commissioners for Her Majesty's Revenue & Customs - First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mjp-media-services-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-01-july-2010) - David Goldberg KC and Hui Ling McCarthy appeared for the Appellant
- [Greenbank Holidays Limited v Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=greenbank-holidays-limited-v-commissioners-for-her-majestys-revenue-customs-upper-tribunal-11-april-2011) - Christopher Tidmarsh KC and Nicola Shaw appeared for the Respondents
- [Schofield v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=schofield-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-11-july-2012) - David Goldberg KC appeared for the Appellant
- [Secret Hotels2 Limited v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=secret-hotels2-limited-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-3-december-2012) - David Milne KC and Nicola Shaw KC appeared for the Respondent
- [Fidex Limited v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=fidex-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-2-april-2013) - Michael Flesch KC and Richard Boulton KC appeared for the Appellant
- [WHA Limited and another v Commissioners for Her Majesty's Revenue & Customs - Supreme Court](https://taxbar.com/?tax_cases=wha-limited-and-another-v-commissioners-for-her-majestys-revenue-customs-supreme-court-1-may-2013) - Roderick Cordara KC, Tim Eicke KC and Hui Ling McCarthy appeared for the Appellant
- [Project Blue Limited v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=project-blue-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-5-july-2013) - Malcolm Gammie KC and Hui Ling McCarthy appeared for the Respondents
- [Invicta Food Limited v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=invicta-food-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-10-january-2014) - Nicola Shaw KC appeared for the Appellant
- [United Grand Lodge of England v Commissioners for Her Majesty's Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=united-grand-lodge-of-england-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-3-february-2014) - Nicola Shaw KC appeared for the Appellant
- [Commissioners for Her Majesty's Revenue & Customs v Secret Hotels2 Limited - Supreme Court](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-secret-hotels2-limited-supreme-court-5-march-2014) - Nicola Shaw KC appeared for the Appellant
- [Shop Direct Group v Commissioners for Her Majesty's Revenue & Customs - Court of Appeal](https://taxbar.com/?tax_cases=shop-direct-group-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-11-march-2014) - David Goldberg KC and Michael Jones appeared for Appellant
- [Felixstowe Dock & Railway Company Limited & Others v The Commissioners for Her Majesty's Revenue & Customs - Court of Justice of the European Union](https://taxbar.com/?tax_cases=felixstowe-dock-railway-company-limited-others-v-the-commissioners-for-her-majestys-revenue-customs-court-of-justice-of-the-european-union-1-april-2014) - Philip Baker KC and Nicola Shaw KC for the AppellantsDavid Goy KC appeared for the Respondents
- [R (oao ELS Group Limited) v The Commissioners for Her Majesty's Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=r-oao-els-group-limited-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-3-february-2015) - Nigel Pleming KC and Hui Ling McCarthy for the ClaimantNicola Shaw KC and Aparna Nathan for the Defendants
- [Stagecoach Group PLC & Anor v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=stagecoach-group-plc-anor-v-revenue-and-customs-first-tier-tribunal-10-february-2016) - Nicola Shaw KC and Michael Firth appeared for Appellants
- [DB Group Services (UK) Ltd  v Revenue and Customs - Supreme Court](https://taxbar.com/?tax_cases=db-group-services-uk-ltd-v-revenue-and-customs-supreme-court-9-march-2016) - David Goy KC and Nicola Shaw KC appeared for the Respondent
- [Ingenious Games LLP & Ors v Revenue and Customs - First-tier Tribunal](https://taxbar.com/?tax_cases=ingenious-games-llp-ors-v-revenue-and-customs-first-tier-tribunal-2-august-2016) - Malcolm Gammie KC, Catherine Addy, Jonathan Davey, Michael Jones, Ruth Hughes, Imran Afzal, Sam Chandler, Nicholas Macklam and Oscar Schonfeld appeared for the Respondents
- [Chappell v HM Revenue and Customs  - Court of Appeal](https://taxbar.com/?tax_cases=chappell-v-hm-revenue-and-customs-court-of-appeal-4-august-2016) - David Goy KC appeared for the Respondents
- [Hasbro European Trading BV v Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=hasbro-european-trading-bv-v-revenue-customs-upper-tribunal-3-october-2016) - Laurent Sykes KC appeared for the Appellant
- [Lomas & Ors v HM Revenue and Customs - Chancery Division](https://taxbar.com/?tax_cases=lomas-ors-v-hm-revenue-and-customs-chancery-division-11-october-2016) - David Goy KC appeared for the Respondent
- [Fehily & Anor v Atkinson & Anor - Chancer Division -](https://taxbar.com/?tax_cases=fehily-anor-v-atkinson-anor-chancer-division-01-december-2016) - Laurent Sykes KC for the Second Applicant
- [Travel Document Service & Anor v Revenue & Customs - Upper Tribunal](https://taxbar.com/?tax_cases=travel-document-service-anor-v-revenue-customs-upper-tribunal-07-february-2017) - Nicola Shaw KC and Michael Firth appeared for the Appellants
- [Associated Newspapers Ltd v HM Revenue & Customs Court of Appeal](https://taxbar.com/?tax_cases=associated-newspapers-ltd-v-hm-revenue-customs-court-of-appeal-10-february-2017) - John Walters KC appeared for Associated Newspapers Limited
- [Volkswagen Financial Services (UK) Ltd v Revenue and Customs  - Supreme Court](https://taxbar.com/?tax_cases=volkswagen-financial-services-uk-ltd-v-revenue-and-customs-supreme-court-5-april-2017) - Nicola Shaw KC and Michael Jones appeared for the Respondent
- [Maersk Oil North Sea UK Limited and Maersk Oil UK Limited v the Commissioners for HMRC](https://taxbar.com/?tax_cases=maersk-oil-north-sea-uk-limited-and-maersk-oil-uk-limited-v-the-commissioners-for-hmrc-2018-ukftt-20) - Laurent Sykes KC appeared for the Appellants and Michael Jones appeared for the Respondents.
- [Ball UK Holdings Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=ball-uk-holdings-ltd-v-revenue-and-customs-10-december-2018) - Nicola Shaw KC appeared for the Appellant
- [Healthspan Ltd v Revenue & Customs](https://taxbar.com/?tax_cases=healthspan-ltd-v-revenue-customs-10-december-2018) - Nicola Shaw KC appeared for the Appellant
- [Tower Bridge Gp Ltd v Revenue & Customs](https://taxbar.com/?tax_cases=tower-bridge-gp-ltd-v-revenue-customs-5-march-2019) - Nicola Shaw KC and Michael Jones appeared for the Appellant
- [British Airways Plc v Prosser](https://taxbar.com/?tax_cases=british-airways-plc-v-prosser-2-april-2019) - Laurent Sykes KC appeared for the Appellant
- [Hargreaves v Revenue & Customs](https://taxbar.com/?tax_cases=hargreaves-v-revenue-customs-12-april-2019) - David Goldberg KC, Conrad McDonnell and Amanda Brown (of KPMG), instructed by KPMG LLP, for the Appellant
- [Revenue and Customs v Total E & North Sea UK Ltd and Total Oil UK Ltd](https://taxbar.com/?tax_cases=revenue-and-customs-v-total-ep-north-sea-uk-ltd-and-total-oil-uk-ltd-1-may-2019) - Michael Jones appeared for the Appellants and Laurent Sykes KC appeared for the Respondents
- [Higgins v Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=higgins-v-revenue-and-customs-court-of-appeal-4-november-2019) - Nicola Shaw KC and Samuel Brodsky appeared for the Appellant
- [Chalcot Training Ltd v Ralph & Anor -business and Property Courts of England and Wales](https://taxbar.com/?tax_cases=chalcot-training-ltd-v-ralph-anor-business-and-property-courts-of-england-and-wales-5-may-2020) - Laurent Sykes KC appeared for the Claimant
- [Khan v Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=khan-v-revenue-and-customs-upper-tribunal-2-june-2020) - Laurent Sykes KC appeared for the Appellant
- [Tower Bridge GP Limited v Revenue and Customs - Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=tower-bridge-gp-limited-v-revenue-and-customs-upper-tribunal-tax-12-february-2021) - Nicola Shaw KC and Michael Jones appeared for the Appellant
- [Odey Asset Management LLP v Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=odey-asset-management-llp-v-revenue-and-customs-first-tier-tribunal-tax-4-february-2021) - David Goldberg KC appeared for the Appellant
- [Mullens v Revenue and Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mullens-v-revenue-and-customs-first-tier-tribunal-tax-4-may-2021) - David Goldberg KC and Michael Firth appeared for the Appellant
- [Gunfleet Sands Limited Gunfleet Sands Ii Limited Walney (UK) Offshore Windfarms Limite Dorsted West of Duddon Sands (UK) Limited v Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=gunfleet-sands-limited-gunfleet-sands-ii-limited-walney-uk-offshore-windfarms-limite-dorsted-west-of-duddon-sands-uk-limited-v-revenue-customs-first-tier-tribunal-tax) - Michael Jones KC appeared for the Appellants
- [Scottish Power (SPCL) Ltd, Scottish Power Renewables (UK) Ltd, Scottish Power (DCL) Ltd, Scottish Power Energy Retail Ltd v Revenue & Customs  First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=scottish-power-spcl-ltd-scottishpower-renewables-uk-ltd-scottish-power-dcl-ltd-scottish-power-energy-retail-ltd-v-revenue-customs-first-tier-tribunal-tax) - David Goldberg KC and Laura Inglis appeared for the Appellant
- [Junjie Liu and Zhe Li v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=junjie-liu-and-zhe-li-v-revenue-customs-first-tier-tribunal-tax) - Laurent Sykes KC appeared for the Appellant
- [John Hargreaves v Revenue and Customs - Upper Tribunal](https://taxbar.com/?tax_cases=john-hargreaves-v-revenue-and-customs-upper-tribunal) - David Goldberg KC and Conrad McDonnell instructed by the Appellant
- [Revenue And Customs v Volkerrail Plant Ltd & Ors - Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-volkerrail-plant-ltd-ors-upper-tribunal) - Nicola Shaw KC appeared for the Respondents Harry Winter appeared for the Appellant
- [Shivani Mathur v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=shivani-mathur-v-revenue-customs-first-tier-tribunal-tax) - David Goldberg KC appeared for the Appellants
- [Acamar Productions LLP v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=acamar-productions-llp-v-revenue-customs-first-tier-tribunal-tax) - Sam Brodsky appeared for the Appellant
- [Exclusive Promotions Limited v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=exclusive-promotions-limited-v-revenue-customs-first-tier-tribunal-tax) - Conrad McDonnell and Sam Brodsky appeared for the Appellants
- [Hadee Engineering Co Ltd & Others v Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=hadee-engineering-co-ltd-others-v-revenue-customs-upper-tribunal) - Michael Firth appeared for the Appellants
- [Revenue And Customs v AML Tax (UK) Limited – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-aml-tax-uk-limited-upper-tribunal) - Conrad McDonnell appeared for the Respondents
- [William Archer v Revenue and Customs  - Upper Tribunal](https://taxbar.com/?tax_cases=william-archer-v-revenue-and-customs-upper-tribunal) - Conrad McDonnell appeared for the Appellant
- [First Alternative Medical Staffing Ltd & Anor v Revenue and Customs  - Court of Appeal](https://taxbar.com/?tax_cases=first-alternative-medical-staffing-ltd-anor-v-revenue-and-customs-court-of-appeal) - Michael Firth appeared for the Appellant
- [Hotel La Tour Ltd v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hotel-la-tour-ltd-vv-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Harley Scott Commercial Ltd (Formerly Store First Midlands Limited) v Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=harley-scott-commercial-ltd-formerly-store-first-midlands-limited-v-revenue-customs-first-tier-tribunal-tax) - Michael Firth appeared for the Appellant
- [Revenue and Customs v Sukhdev Mattu - Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-sukhdev-mattu-upper-tribunal) - Michael Firth appeared for the Appellant
- [Mainpay Ltd v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=mainpay-ltd-v-revenue-and-customs-upper-tribunal) - Michael Firth appeared for the Appellant
- [Peng & Anor (T/A Zhu Guang Restaurant) v Revenue & Customs – First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=peng-anor-t-a-zhu-guang-restaurant-v-revenue-customs-first-tier-tribunal-tax-9-january-2020) - Michael Firth appeared for the Appellant
- [The Queen (on Application of Metropolitan International Schools Ltd) v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=the-queen-on-application-of-metropolitan-international-schools-ltd-v-revenue-and-customs-upper-tribunal-30-december-2019) - Conrad McDonnell appeared for the Claimant
- [Totel Ltd v Revenue And Customs – Court of Appeal](https://taxbar.com/?tax_cases=totel-ltd-v-revenue-and-customs-court-of-appeal-20-december-2016) - Michael Firth appeared for the Appellant
- [Munford v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=munford-v-revenue-and-customs-first-tier-tribunal-03-january-2017) - Michael Firth appeared for the Appellant
- [Lyle and Scott Ltd & Ors v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=lyle-and-scott-ltd-ors-v-revenue-and-customs-first-tier-tribunal-01-february-2017) - Mr Michael Jones appeared for the Applicants
- [ELS Group Ltd, R (on the application of) v HM Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=els-group-ltd-r-on-the-application-of-v-hm-revenue-and-customs-court-of-appeal-05-july-2016) - Nicola Shaw appeared for the Respondents
- [Revenue And Customs v Leekes Ltd - Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-leekes-ltd-upper-tribunal-12-july-2016) - Nikhil Mehta appeared for the Respondent
- [Thorne v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=thorne-v-revenue-and-customs-upper-tribunal-28-july-2016) - Michael Firth appeared for the Appellant
- [The Association of Graduate Careers Advisory Services v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=the-association-of-graduate-careers-advisory-services-v-revenue-and-customs-first-tier-tribunal-9-august-2016) - Michael Firth appeared for the Appellant
- [Heating Plumbing Supplies Ltd v Revenue & Customs First-tier Tribunal](https://taxbar.com/?tax_cases=heating-plumbing-supplies-ltd-v-revenue-customs-first-tier-tribunal-10-november-2016) - Michael Firth appeared for the Appellant
- [Finmeccanica Global Services Spa v HM Revenue and Customs  - Court of Appeal](https://taxbar.com/?tax_cases=finmeccanica-global-services-spa-v-hm-revenue-and-customs-court-of-appeal-17-november-2016) - Mr Michael Jones appeared for the Respondent
- [Aria Technology Ltd v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=aria-technology-ltd-v-revenue-and-customs-first-tier-tribunal-16-february-2016) - Michael Firth appeared for the Appellant
- [Marsdens Caterers Of Sheffield v Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=marsdens-caterers-of-sheffield-v-revenue-and-customs-upper-tribunal-22-february-2016) - Michael Firth appeared for the Appellant
- [Connell, Executors of v Revenue and Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=connell-executors-of-v-revenue-and-customs-first-tier-tribunal-3-march-2016) - Michael Firth appeared for the Appellant
- [Scott v Revenue and Customs  - First-tier Tribunal](https://taxbar.com/?tax_cases=scott-v-revenue-and-customs-first-tier-tribunal-7-march-2016) - Michael Firth appeared for the Appellant
- [Hammonds Of Knutsford Plc, R (On the Application Of) v Revenue And Customs  - Upper Tribunal](https://taxbar.com/?tax_cases=hammonds-of-knutsford-plc-r-on-the-application-of-v-revenue-and-customs-upper-tribunal-20-april-2016) - Michael Firth appeared for the Claimant
- [HM Revenue and Customs v Brockenhurst College – Court of Appeal](https://taxbar.com/?tax_cases=hm-revenue-and-customs-v-brockenhurst-college-court-of-appeal-2-december-2015) - Michael Jones appeared for the Appellants
- [HT & Co (Drinks) Ltd & Anor v Revenue & Customs  - First-tier Tribunal](https://taxbar.com/?tax_cases=ht-co-drinks-ltd-anor-v-revenue-customs-first-tier-tribunal-11-december-2015) - Conrad McDonnell appeared for the Appellants
- [Healey v Revenue and Customs  - First-tier Tribunal](https://taxbar.com/?tax_cases=healey-v-revenue-and-customs-first-tier-tribunal-26-january-2016) - Conrad McDonnell appeared for the Appellant
- [Gold Nuts Ltd & Ors v Revenue & Customs – First-tier Tribunal](https://taxbar.com/?tax_cases=gold-nuts-ltd-ors-v-revenue-customs-first-tier-tribunal-8-february-2016) - Michael Jones appeared for the Respondents
- [R (on the application of Andrew Michael Higgs) v The Commissioners for Her Majesty’s Revenue & Customs  – Upper Tribunal](https://taxbar.com/?tax_cases=r-on-the-application-of-andrew-michael-higgs-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-11-march-2015) - Laurent Sykes appeared for the Claimant
- [Pearl Group Services Limited v Mrs J Alexander (Valuation Officer)  – Valuation Tribunal](https://taxbar.com/?tax_cases=pearl-group-services-limited-v-mrs-j-alexander-valuation-officer-valuation-tribunal-20-march-2015) - Hui Ling McCarthy appeared for the Respondent
- [Joost Lobler v The Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=joost-lobler-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-26-march-2015) - Michael Firth appeared for the Appellant Hui Ling McCarthy appeared for the Chartered Institute of Taxation
- [Kati Zombory-Moldovan trading as Craft Carnival v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=kati-zombory-moldovan-trading-as-craft-carnival-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-29-may-2015) - Hui Ling McCarthy appeared for the Respondents
- [Capernwray Missionary Fellowship of Torchbearers v The Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=capernwray-missionary-fellowship-of-torchbearers-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-27-june-2015) - Laurent Sykes appeared for the Appellant
- [Wilton Park Limited v The Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=wilton-park-limited-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-1-july-2015) - Hui Ling McCarthy appeared for the Respondents
- [Nigel Barrett v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=nigel-barrett-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-7-july-2015) - Hui Ling McCarthy appeared for the Respondents
- [Julian Massey and Beryl Massey T/A Hilden Park Partnership v The Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=julian-massey-and-beryl-massey-ta-hilden-park-partnership-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-28-july-2015) - Michael Jones appeared for the Respondents
- [The Queen (on the application of James Ironmonger Derry) v The Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=the-queen-on-the-application-of-james-ironmonger-derry-v-the-commissioners-for-her-majestys-revenue-customs-upper-tribunal-28-july-2015) - Hui Ling McCarthy appeared for the Claimant
- [The Commissioners for Her Majesty’s Revenue & Customs v Julian Blackwell – Upper Tribunal](https://taxbar.com/?tax_cases=the-commissioners-for-her-majestys-revenue-customs-v-julian-blackwell-upper-tribunal-13-august-2015) - Michael Jones appeared for the Appellants
- [Graham Michael Wildin v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=graham-michael-wildin-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-14-may-2014) - Hui Ling McCarthy appeared for the Respondents
- [African Consolidated Resources Plc v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=african-consolidated-resources-plc-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-11-june-2014) - Hui Ling McCarthy appeared for the Respondents
- [Capernwray Missionary Fellowship of Torchbearers v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=capernwray-missionary-fellowship-of-torchbearers-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-24-june-2014) - Laurent Sykes appeared for the Appellant
- [Darren Hills and Lynn Hills v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=darren-hills-and-lynn-hills-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-2-july-2014) - Hui Ling McCarthy appeared for the Respondents
- [Temple Retail Limited v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=temple-retail-limited-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-21-july-2014) - Michael Firth appeared for the Appellant
- [Dock and Let Limited v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=dock-and-let-limited-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-8-october-2014) - Hui Ling McCarthy appeared for the Appellant
- [The Commissioners for Her Majesty’s Revenue & Customs v Longridge On The Thames – Upper Tribunal](https://taxbar.com/?tax_cases=the-commissioners-for-her-majestys-revenue-customs-v-longridge-on-the-thames-upper-tribunal-13-november-2014) - Michael Jones appeared for the Appellants
- [Horton v Henry – Chancery Division](https://taxbar.com/?tax_cases=horton-v-henry-chancery-division-17-december-2014) - Laurent Sykes appeared for the Respondent
- [The Commissioners for Her Majesty’s Revenue & Customs v Anthony Barkas – Upper Tribunal](https://taxbar.com/?tax_cases=the-commissioners-for-her-majestys-revenue-customs-v-anthony-barkas-upper-tribunal-15-january-2015) - Michael Jones appeared for the Respondent
- [Perenco Holdings v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=perenco-holdings-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-4-february-2015) - Hui Ling McCarthy appeared for the Appellant
- [Leekes Limited v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=leekes-limited-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-27-february-2015) - Nikhil Mehta appeared for the Appellant
- [BMC Properties And Management Ltd v Jackson (VO) – Upper Tribunal (Land Chamber)](https://taxbar.com/?tax_cases=bmc-properties-and-management-ltd-v-jackson-vo-upper-tribunal-land-chamber-11-march-2014) - Hui Ling McCarthy appeared for the Respondent
- [Littlewoods Retail Limited and Others v Commissioners for Her Majesty’s Revenue & Customs – Chancery Division](https://taxbar.com/?tax_cases=littlewoods-retail-limited-and-others-v-commissioners-for-her-majestys-revenue-customs-chancery-division-28-march-2014) - Michael Jones appeared for the Claimants
- [Derrin Brother Properties Ltd, R (on the application of) v HM Revenue and Customs & Ors – Administative Court](https://taxbar.com/?tax_cases=derrin-brother-properties-ltd-r-on-the-application-of-v-hm-revenue-and-customs-ors-administative-court-15-april-2014) - Hui Ling McCarthy appeared for the Claimant
- [Hawksbridge LLP v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hawksbridge-llp-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-7-may-2014) - Hui Ling McCarthy appeared for the Appellants
- [Leigh Day v The Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=leigh-day-v-the-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-9-may-2014) - Michael Jones appeared for the Respondents
- [Julian Blackwell v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=julian-blackwell-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-20-january-2014) - Michael Jones appeared for the Respondents
- [Wilton Park Limited v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=wilton-park-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-23-january-2014) - Hui Ling McCarthy appeared for the Respondents
- [Commissioners for Her Majesty’s Revenue & Customs v Brockenhurst College – Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-brockenhurst-college-upper-tribunal-30-january-2014) - Michael Jones appeared for the Appellants
- [Reddrock Limited v Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=reddrock-limited-v-commissioners-for-her-majestys-revenue-customs-upper-tribunal-7-february-2014) - Michael Jones appeared for the Respondents
- [Commissioners for Her Majesty’s Revenue & Customs v Mitesh Dhanak – Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-mitesh-dhanak-upper-tribunal-11-february-2014) - Hui Ling McCarthy appeared for Mr Dhanak
- [Peter Arnett Leisure v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=peter-arnett-leisure-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-19-february-2014) - Michael Jones appeared for the Respondents
- [Esporta Limited v Commissioners for Her Majesty’s Revenue & Customs – Court of Appeal](https://taxbar.com/?tax_cases=esporta-limited-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-25-february-2014) - Hui Ling McCarthy appeared for the Respondents
- [Finmeccania Group Services SPA v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=finmeccania-group-services-spa-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-27-february-2014) - Michael Jones appeared for the Respondents
- [Dhalomal Kishore v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=laurent-sykes) - Hui Ling McCarthy appeared for the Respondents
- [Dhalomal Kishore v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=dhalomal-kishore-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-3-september-2013) - Hui Ling McCarthy appeared for the Appellant
- [Caroline Rosen v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=caroline-rosen-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-3-september-2013) - Michael Firth appeared for the Appellant
- [Brian Pepper v Serious Organised Crime Agency – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=brian-pepper-v-serious-organised-crime-agency-first-tier-tribunal-tax-11-october-2013) - Ian smith and Hui Ling MCarthy appeared for the Appellant
- [Commissioners for Her Majesty’s Revenue & Customs v Anthony Bosher – Upper Tribunal](https://taxbar.com/?tax_cases=commissioners-for-her-majestys-revenue-customs-v-anthony-bosher-upper-tribunal-19-november-2013) - Hui Ling McCarthy appeared for the Appellants
- [John Mander Pension Trustees Limited v Commissioners for Her Majesty’s Revenue & Customs – Court of Appeal](https://taxbar.com/?tax_cases=john-mander-pension-trustees-limited-v-commissioners-for-her-majestys-revenue-customs-court-of-appeal-19-december-2013) - Laurent Sykes appeared for the Appellant
- [Xerox Limited v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=xerox-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-16-january-2014) - Hui Ling McCarthy appeared for the Respondents
- [Anthony Barkas v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=anthony-barkas-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-13-march-2013) - Michael Jones appeared for the Appellant
- [Edward Allchin v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=edward-allchin-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-27-march-2013) - Hui Ling McCarthy appeared for the Respondents
- [The Trustees of David Zetland Settlement v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=the-trustees-of-david-zetland-settlement-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-1-may-2013) - Hui Ling McCarthy appeared for the Appellant
- [Edwards Beers & Minerals Limited v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=edwards-beers-minerals-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-1-may-2013) - Michael Jones appeared for the Appellant
- [Hopegar Properties Limited v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hopegar-properties-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-1-may-2013) - Laurent Sykes appeared for the Appellant
- [William Blumenthal v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=william-blumenthal-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-8-august-2012) - Patrick Way and Michael Jones appeared for the Appellant
- [Paul Weiser v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=paul-weiser-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-10-august-2012) - Hui Ling McCarthy appeared for the Respondents
- [Simon Jones v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=simon-jones-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-13-august-2012) - Hui Ling McCarthy appeared for the Appellant
- [Vardy Properties (1) Vardy Properties (Teesside) Limited (2) v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=vardy-properties-1-vardy-properties-teesside-limited-2-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-6-september-2012) - Hui Ling McCarthy appeared for the Respondents
- [Our Communications Limited v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=our-communications-limited-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-26-september-2012) - Conrad McDonnell appeared for the Appellant Michael Jones appeared for the Respondents
- [Anthony Bosher v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=anthony-bosher-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-8-october-2012) - Hui Ling McCarthy appeared for the Respondents
- [John Mander Pension Trustees Limited v Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=john-mander-pension-trustees-limited-v-commissioners-for-her-majestys-revenue-customs-upper-tribunal-28-january-2013) - Laurent Sykes appeared for the Appellant
- [Tameside Metropolitan Borough Council, R (on the application of) v Grace (Valuation Officer) & Anor – Administrative Court](https://taxbar.com/?tax_cases=tameside-metropolitan-borough-council-r-on-the-application-of-v-grace-valuation-officer-anor-administrative-court-12-february-2013) - Hui Ling McCarthy appeared for the Defendant
- [John Mander Pension Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=john-mander-pension-trustees-limited-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-28-october-2011) - Laurent Sykes appeared for the Appellant
- [Neiland and others v Commissioners for Her Majesty’s Revenue and Customs – Adjudicator to HM Land Registry](https://taxbar.com/?tax_cases=neiland-and-others-v-commissioners-for-her-majestys-revenue-and-customs-adjudicator-to-hm-land-registry-16-december-2011) - Hui Ling McCarthy appeared for the Respondents
- [Loudwater Trade and Finance Limited v Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=loudwater-trade-and-finance-limited-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-10-january-2012) - Hui Ling McCarthy appeared for the Respondents
- [Wildin v Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=wildin-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-24-january-2012) - Hui Ling McCarthy appeared for the Respondents
- [1st Contact Limited v Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=1st-contact-limited-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-25-january-2012) - Barrie Akin and Hui Ling McCarthy appeared for the Appellant
- [Kuehne + Nagel Drinks Logistics Limited & Ors v Commissioners for Her Majesty’s Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=kuehne-nagel-drinks-logistics-limited-ors-v-commissioners-for-her-majestys-revenue-and-customs-court-of-appeal-26-january-2012) - Laurent Sykes appeared for the Appellants
- [TMF Trustees (Singapore) Limited v Commissioners for Her Majesty’s Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=tmf-trustees-singapore-limited-v-commissioners-for-her-majestys-revenue-and-customs-court-of-appeal-2-march-2012) - Hui Ling McCarthy appeared for the Appellant
- [Mr Colin Collins v Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mr-colin-collins-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-19-june-2012) - Laurent Sykes appeared for the Appellant
- [Mobile Motoring Maintenance Ltd v Commissioners for Her Majesty’s Revenue & Customs – First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mobile-motoring-maintenance-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-14-december-2010) - Michael Jones appeared for the Respondents
- [Leslie Smith v Commissioners for Her Majesty’s Revenue & Customs – Upper Tribunal](https://taxbar.com/?tax_cases=leslie-smith-v-commissioners-for-her-majestys-revenue-customs-upper-tribunal-10-may-2011) - Hui Ling McCarthy appeared for the Respondents
- [Equity Trust (Singapore) Ltd v Commissioners for Her Majesty’s Revenue & Customs – Chancery Division](https://taxbar.com/?tax_cases=equity-trust-singapore-ltd-v-commissioners-for-her-majestys-revenue-customs-chancery-division-20-may-2011) - Hui Ling McCarthy appeared for the Appellant
- [Westland Geoprojects Holdings Ltd v Commissioners for Her Majesty’s Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=westland-geoprojects-holdings-ltd-v-commissioners-for-her-majestys-revenue-customs-first-tier-tribunal-tax-23-june-2011) - Hui Ling McCarthy appeared for the Respondents
- [Different Kettle Ltd v Commissioners for Her Majesty’s Revenue and Customs – First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=different-kettle-ltd-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-9-august-2011) - Michael Jones appeared for the Appellant
- [UK Storage Company (SW) Ltd v Commissioner for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=uk-storage-company-sw-ltd-v-commissioner-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-12-august-2011) - Michael Jones appeared for the Respondent
- [Esporta Limited v Commissioners for Her Majesty’s Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=esporta-limited-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-28-september-2011) - Hui Ling McCarthy appeared for the Respondent
- [Stockler v Commissioners for Her Majesty’s Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=stockler-v-commissioners-for-her-majestys-revenue-and-customs-court-of-appeal-30-july-2010) - Conrad McDonnell appeared for the Appellant
- [Thomas John Crompton v Commissioners for Her Majesty’s Revenue and Customs – Special Commissioners](https://taxbar.com/?tax_cases=thomas-john-crompton-v-commissioners-for-her-majestys-revenue-and-customs-special-commissioners-7-april-2009) - INCOME TAX – compensation payment – connected with termination of employment? – no – appeal allowed Hui Ling McCarthy appeared for the Appellant
- [Sophie Holdings Limited v Commissioners for Her Majesty’s Revenue and Customs – First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=sophie-holdings-limited-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-6-may-2009) - Value Added Tax – Assessments under s.73(2) VATA 1994 – Time limit for making assessments – Date when evidence of facts sufficient in the Commissioners’ opinion to justify making assessment, came to their notice – s.73(6)(b) VATA 1994 – Assessments out of time – Appeal allowed Hui Ling McCarthy appeared for the Appellant
- [James Gillan and Margaret Gillan (t/a Gracehill Golf Course) v Commissioners for Her Majesty’s Revenue and Customs – First-Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=james-gillan-and-margaret-gillan-ta-gracehill-golf-course-v-commissioners-for-her-majestys-revenue-and-customs-first-tier-tribunal-tax-8-janaury-2010) - Hui Ling McCarthy appeared for the Appellants
- [Martin Ashley v. The Commissioners for Her Majesty’s Revenue and Customs – Special Commissioners](https://taxbar.com/?tax_cases=martin-ashley-v-the-commissioners-for-her-majestys-revenue-and-customs-special-commissioners-30-august-2007) - INCOME TAX – EIS relief – certificate required under section 306(2) TA for claim to be made – certificate for shares issued 31 December 2002 – Did it cover shares issued 5 July 2002? – no – no valid claim made so no relief – appeal dismissed Patrick Way and Hui Ling McCarthy appeared for
- [P J Underwood v Commissioners for HM Revenue and Customs – Chancery Division](https://taxbar.com/?tax_cases=p-j-underwood-v-commissioners-for-hm-revenue-and-customs-chancery-division-31-january-2008) - Patrick C Soares and Hui Ling McCarthy appeared for the Appellant
- [Philip John Underwood v. Commissioners for HM Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=philip-john-underwood-v-commissioners-for-hm-revenue-and-customs-court-of-appeal-15-december-2008) - Patrick Soares and Hui Ling McCarthy appeared for the Respondents
- [Commissioners for HM Revenue and Customs v. Alan Blackburn, Alan Blackburn Sports Limited – Court of Appeal](https://taxbar.com/?tax_cases=commissioners-for-hm-revenue-and-customs-v-alan-blackburn-alan-blackburn-sports-limited-court-of-appeal-18-december-2008) - Patrick Way and Michael Jones appeared for Respondents
- [Haunch of Venison Partners Limited v Her Majesty’s Commissioners of Revenue and Customs](https://taxbar.com/?tax_cases=haunch-of-venison-partners-limited-v-her-majestys-commissioners-of-revenue-and-customs-london-tribunal-centre-december-2008) - Conrad McDonnell appeared for the Appellant
- [Kalron Foods Limited v. Commissioners for HM Revenue and Customs – Chancery Division](https://taxbar.com/?tax_cases=kalron-foods-limited-v-commissioners-for-hm-revenue-and-customs-chancery-division-30-march-2007) - Michael Thomas appeared for the Appellant
- [Philip John Underwood v. The Commissioners for Her Majesty’s Revenue and Customs – Special Commissioners](https://taxbar.com/?tax_cases=philip-john-underwood-v-the-commissioners-for-her-majestys-revenue-and-customs-special-commissioners-16-may-2007) - CAPITAL GAINS TAX – time of disposal – sale of land – Appellant contracted to sell land and on same day purchaser gave Appellant option to re-purchase – before sale to original purchaser completed Appellant exercised option to re-purchase – Appellant then contracted to sell to a company connected with Appellant – only transfer executed
- [Longborough Festival Opera v. Commissioners of Customs and Excise – VAT Tribunal](https://taxbar.com/?tax_cases=longborough-festival-opera-v-commissioners-of-customs-and-excise-vat-tribunal-26-may-2005) - EXEMPTION – Cultural services – Eligible body- Preclusion from distributing profits – Management and administration on voluntary basis by persons with no financial interest in the body’s activities – Appellant company limited by guarantee having four “trustees”- Trustee undertaking to guarantee losses of Appellant – Same trustee making loans to Appellant – Same trustee owning
- [Nutri (Imports & Exports) Limited v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=nutri-imports-exports-limited-v-commissioners-of-customs-excise-vat-tribunal-18-20-june-2002) - This is a Customs duties classification case regarding certain products imported by the Appellant. The issue was whether the products, which might broadly be described as alternative medicine products, should be classified as organic chemicals, pharmaceutical products or, as the Commissioners asserted, effectively food preparations. The Commissioners succeeded in this case as the Tribunal concluded
- [Kimberly-Clark Limited v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=kimberly-clark-limited-v-commissioners-of-customs-excise-vat-tribunal-9-10-september-2002) - Kimberly-Clark operated a promotion whereby it sold “Huggies” nappies in a plastic toybox rather than the usual packaging. The toybox would have other uses beyond being the means for selling the Huggies. The first issue was whether there was a single composite supply or there were two multiple supplies. If the former, the supply of
- [Vassall Centre Trust v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=vassall-centre-trust-v-commissioners-of-customs-excise-vat-tribunal-4-5-september-2002) - This case concerned whether certain supplies modifying a building owned by the Appellant trust could correctly come within the terms of Group 12, Schedule 8 VATA 1994’s supplies to or for the benefit of handicapped persons. Whilst it gave the Tribunal no pleasure to reach that conclusion it concluded that the supplies did not so
- [St Dunstan’s v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=st-dunstans-v-commissioners-of-customs-excise-vat-tribunal-10-11-october-2002) - This case concerned whether the supply of services in relation to works on a protected building were made in the course of approved alteration of that building within Items 2 and 3 of Group 6, Schedule 8, VATA 1994. The Tribunal concluded that they were not since the building was not intended for use solely
- [Venables & Others v. Hornby (HMIT) – House of Lords](https://taxbar.com/?tax_cases=venables-others-v-hornby-hmit-house-of-lords-4-december-2003) - Conrad McDonnell appeared for the Appellant
- [Jansen Nielsen Pilkes Limited v. Tomlinson (HMIT) – Special Commissioners](https://taxbar.com/?tax_cases=jansen-nielsen-pilkes-limited-v-tomlinson-hmit-special-commissioners-29-march-2004) - EU LAW – small companies’ rate of corporation tax – whether inclusion of non-resident associated companies in the computation is a restriction on freedom of establishment or discriminatory – no – appeal dismissed Claire Simpson appeared for the Appellant
- [Venables & Others v. Hornby (HMIT) – Chancery Division](https://taxbar.com/?tax_cases=venables-others-v-hornby-hmit-chancery-division-27-april-2001) - The case concerns directors’ entitlement to draw a pension on early retirement. The taxpayer retired as an executive director (and acting managing director) of the company aged 53, and drew a pension. The Revenue argued that because the taxpayer remained a director of the company thereafter (albeit an unremunerated non-executive director) then he could not
- [Parents and Children Together v. Commissioners of Customs and Excise – VAT Tribunal](https://taxbar.com/?tax_cases=parents-and-children-together-v-commissioners-of-customs-and-excise-vat-tribunal-5-june-2001) - 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 VAT as supplies of welfare for children or alternatively international services. The Tribunal disagreed. The services were supplied to the prospective adoptive parents and not the children
- [West Devon Borough Council v. CCE – Queen’s Bench Division](https://taxbar.com/?tax_cases=west-devon-borough-council-v-cce-queens-bench-division-24-july-2001) - 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 of that part of West Devon. The Council obtained a grant of £336,000 odd from European Union towards the reconstruction work which were in the sum of
- [Royal Midland Counties Home for Disabled People v. CCE – Chancery Division](https://taxbar.com/?tax_cases=royal-midland-counties-home-for-disabled-people-v-cce-chancery-division-20-june-2001) - 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 purchase of a backup generator. Castel Froma’s argument was that the generator was zero-rated as an accessory under Legal Note 3(c), Group 15, Schedule 8 VATA 1994.
- [QED Marine v. CCE – VAT Tribunal](https://taxbar.com/?tax_cases=qed-marine-v-cce-vat-tribunal-26-june-2001) - 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 construction on the basis that the boat was a “qualifying ship” within the meaning of Schedule 8 of VATA 1994. The Tribunal held, however, that until a
- [University of Bristol v. Commissioners of Customs and Excise – VAT Tribunal](https://taxbar.com/?tax_cases=university-of-bristol-v-commissioners-of-customs-and-excise-vat-tribunal-16-july-2001) - Hugh McKay appeared for the Respondents
- [Look Ahead Housing and Care v. Commissioners of Customs and Excise – VAT Tribuna](https://taxbar.com/?tax_cases=look-ahead-housing-and-care-v-commissioners-of-customs-and-excise-vat-tribunal-28-march-2002) - 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 rated supplies of accommodation. The Appellant argued for the latter which enabled it to recover sums of input tax. The relevant statutory provisions were Item 1D and
- [Co-Work Camphill Limited v. Commissioners of Customs and Excise – VAT Tribunal](https://taxbar.com/?tax_cases=co-work-camphill-limited-v-commissioners-of-customs-and-excise-vat-tribunal-4-june-2001-28-february-2002) - 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 relevant residential or relevant charitable use. The relevant statutory provisions were Item 2 and Notes 4, 5, 6, 16 and 18 of Group 8, Schedule 5 VATA
- [Mr Y Lai and Mrs M Y Lai v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=mr-y-lai-and-mrs-m-y-lai-v-commissioners-of-customs-excise-vat-tribunal-7-may-2002) - 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 on Human Rights meant that the Commissioners should disclose all material prior to the taxpayers being required to lodge their defence. The President of the Tribunal revisited
- [SOC Private Capital Limited v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=soc-private-capital-limited-v-commissioners-of-customs-excise-vat-tribunal-13-15-may-2002) - This case concerned the extent of the exemption concerning supplies of insurance and supplies of financial services. Taxpayers were members agents at Lloyd’s and the first issue was whether the members agents were insurance agents and the Tribunal concluded that they were. However, the Tribunal concluded that the Appellants did not make supplies of financial
- [Nationwide Access Ltd v. Commissioners of Customs & Excise (High Court)](https://taxbar.com/?tax_cases=nationwide-access-ltd-v-commissioners-of-customs-excise-high-court-14-february-2000) - 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 vehicles with telescopic booms rather than ropes and pulleys were not “mobile cranes” for the purposes of Schedule 1, paragraph 9 Hydrocarbon Oil Duties Act
- [Medivac Healthcare Limited v. Commissioners of Customs and Excise – Tribunal No: LON/99/1271](https://taxbar.com/?tax_cases=medivac-healthcare-limited-v-commissioners-of-customs-and-excise-tribunal-no-lon991271-8-september-2000) - Medivac is a company which manufactures goods specially designed for asthmatics and people suffering from acute rhinitis and eczema. In particular it manufactures a vacuum cleaner which uses a special filter designed to arrest even the most minute particles of dust as well as special bedding covers, a dehumidifier, an anti-allergen spray and an allergen
- [Greenwich Property Limited v. Commissioners of Customs & Excise – Tribunal No: LON/99/1133](https://taxbar.com/?tax_cases=greenwich-property-limited-v-commissioners-of-customs-excise-tribunal-no-lon991133-20-july-2000) - VATA 1994 s.84(10) and VATTR 1986 Rule 6(1) Extra-statutory concession prior decision appeal with respect to application of non-statutory concession (known as “the Concordat”) of Tribunal. Whether Concordat was not application was a “prior decision” within the meaning of s.84(10) upon which the decision to not allow input tax relief depended – answer: no. And
- [West Herts College v. Commissioners of Customs and Excise – Tribunal No: LON/99/0749](https://taxbar.com/?tax_cases=west-herts-college-v-commissioners-of-customs-and-excise-tribunal-no-lon990749-17-july-2000) - VATA 1994 Schedule 4 paragraph 5(1)(2), EEC Sixth Directive Article 5(4) – Appeal allowed. Hugh McKay (instructed by The Solicitor for Customs & Excise) for the Commissioners (under appeal)
- [THI Leisure Two Partnership v. The Commissioners of Customs & Excise](https://taxbar.com/?tax_cases=thi-leisure-two-partnership-v-the-commissioners-of-customs-excise-20-october-2000) - This case concerned which of s.78 VATA 1994 and s.79 VATA 1994 (interest or repayment supplement) applied in cases of sums not paid to taxpayers as a result of the Commissioner’s error. The taxpayer argued that both actually could apply, the Commissioners argued that only could apply. The taxpayer was successful and obtained both interest
- [John Gerald Gray (t/a William Gray & Sons) v. Commissioners of Customs and Excise – Chancery Division](https://taxbar.com/?tax_cases=john-gerald-gray-ta-william-gray-sons-v-commissioners-of-customs-and-excise-chancery-division-23-august-2000) - The issue in this case was whether one is required to use a forward looking approach to taxable turnover under paragraph 1(3) Schedule 1 VATA 1994 or use the benefit of hindsight. Both the Tribunal and the High Court took the view that a forward looking approach only was permissible. The High Court explained that
- [Keesing (UK) Limited v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=keesing-uk-limited-v-commissioners-of-customs-excise-vat-tribunal-26-june-2000) - This case concerns the analysis of the arrangements which the Appellant magazine publishing company made with the distributors. It was important to discern whether Keesing acted as agent or principal. If the distributor was the agent of the publisher it would be possible for the Appellant to take advantage of the Extra Statutory Concession in
- [Express Medicare Limited v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=express-medicare-limited-v-commissioners-of-customs-excise-vat-tribunal-24-november-2000) - The Appellant had provided incontinence pads to nursing homes for named residents. The issue was whether the supply of those incontinence pads was zero-rated within the terms of Group 12, item 2(g), Schedule 8 Value Added Tax Act 1994. The Commissioners took the view that they were not and they assessed them as standard-rated by
- [D L Marketing (Direct Link) Limited v. Commissioners of Customs & Excise – VAT Tribunal](https://taxbar.com/?tax_cases=d-l-marketing-direct-link-limited-v-commissioners-of-customs-excise-vat-tribunal-24-november-2000) - This was an appeal by a company which described itself as a “print broker” against the Commissioners decision that it made standard-rated supplies of advertising services rather than zero-rated supplies of printed material. The taxpayer succeeded on the basis that there were supplies of printed material and that zero-rating properly applied. Hugh McKay, instructed by
- [Dinaro Limited t/a Fairway Lodge – VAT Tribunal](https://taxbar.com/?tax_cases=dinaro-limited-ta-fairway-lodge-vat-tribunal-16-march-2000) - The Appellant in this case provided accommodation in the form of a “halfway house” for people with mental health problems. The issue was whether the provision of accommodation was exempt from VAT under either Group 1 or Group 7 of Schedule 9 VAT Act 1994. If it was within Group 1 of Schedule 9 the
- [A Subhan, M Uddin & M Mustak (t/a Jube Raj) – VAT Tribunal](https://taxbar.com/?tax_cases=a-subhan-m-uddin-m-mustak-ta-jube-raj-vat-tribunal-26-february-2001) - This was a preliminary hearing on a matter raised by the Appellant. It concerned the point when an assessment to VAT is “made” for the purpose of the legislation. The Tribunal declined to follow the Edinburgh VAT Tribunal in the Royal Bank of Scotland case and held that an assessment is made when the officer
- [The Queen On the Application of Greenwich Property Limited v. The Commissioners of Customs & Excise](https://taxbar.com/?tax_cases=the-queen-on-the-application-of-greenwich-property-limited-v-the-commissioners-of-customs-excise-28-march-2001) - 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 issued by the Commissioners to the Committee of Vice-Chancellors and Principals of Universities in the United Kingdom and the extent to which they could be relied upon
- [Ingram v I.R.C. (Court of Appeal)](https://taxbar.com/?tax_cases=ingram-v-i-r-c-court-of-appeal-28-july-1997) - Inheritance tax. “Carve-out” leases. Failed implementation. Lady Ingram had conveyed property to a nominee, who then purported to grant her a lease of 20 year term. The freehold reversion was the subject of a gift to beneficiaries. Lady Ingram then died. Held (Nourse LJ, Evans LJ; Millett LJ dissenting): It was impossible for a person
- [Jaggers v. Ellis (Chancery Division)](https://taxbar.com/?tax_cases=jaggers-v-ellis-chancery-division-11-november-1997) - Income tax. Schedule D. Farming / woodlands. The taxpayer grew Christmas trees. On a nine-acre site, coniferous trees were planted: mainly Norway Spruce, but also two other species not normally grown in woodlands. The trees were young and more closely spaced than they would have been if grown for forestry purposes. They were specially pruned
- [EMI Group Electronics Ltd v Coldicott (Court of Appeal)](https://taxbar.com/?tax_cases=emi-group-electronics-ltd-v-coldicott-court-of-appeal-16-july-1999) - Income tax. Schedule E. PILONs (Payments in Lieu of Notice). Two employees had notice periods of six months. The contract of employment provided for the contract to be terminated, either on the giving of six months notice, or, at the employer’s option, on the giving of less notice and the making of a payment in
- [Ramsden v HM Revenue and Customs – Queens Bench Division](https://taxbar.com/?tax_cases=ramsden-v-hm-revenue-and-customs-queens-bench-division-20-december-2019) - Conrad McDonnell appeared for the Claimant
- [Melford Capital General Partner Ltd v Revenue & Customs – First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=melford-capital-general-partner-ltd-v-revenue-customs-first-tier-tribunal-tax-30-december-2019) - Michael Firth appeared for the Appellant
- [Yeshivas Lubavitch Manchester v Revenue & Customs - First Tier Tribuanl (Tax)](https://taxbar.com/?tax_cases=yeshivas-lubavitch-manchester-v-revenue-customs-first-tier-tribuanl-tax-1-july-2019) - Michael Firth appeared for the Appellant
- [Tower Resources Plc v Revenue & Customs - First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=tower-resources-plc-v-revenue-customs-first-tier-tribunal-tax-8-july-2019) - Michael Firth appeared for the Appellant
- [Martin & Ors v Harris - Chancery Division](https://taxbar.com/?tax_cases=martin-ors-v-harris-chancery-division-23-july-2019) - Michael Jones appeared for the Appellants
- [Jazztel Plc v HM Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=jazztel-plc-v-hm-revenue-and-customs-court-of-appeal-24-july-2019) - Michael Jones appeared for the Appellant
- [Ingenious Games LLP and Others v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=ingenious-games-llp-and-others-v-revenue-and-customs-upper-tribunal-26-july-2019) - Michael Jones appeared for HM Revenue and Customs
- [Seabrook Warehousing Ltd, R (on the Application of) v Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=seabrook-warehousing-ltd-r-on-the-application-of-v-revenue-and-customs-court-of-appeal-29-july-2019) - Michael Firth appeared for the Claimant
- [Tinkler v Revenue & Customs – Court of Appeal](https://taxbar.com/?tax_cases=tinkler-v-revenue-customs-court-of-appeal-31-july-2019) - Michael Jones appeared for the Respondents
- [The Quentin Skinner 2005 Settlement L & Ors v Revenue & Customs – First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=the-quentin-skinner-2005-settlement-l-ors-v-revenue-customs-first-tier-tribunal-tax-6-august-2019) - Michael Firth appeared for the Appellant
- [Dawson's (Wales) Ltd v Revenue and Customs – Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=dawsons-wales-ltd-v-revenue-and-customs-upper-tribunal-tax-4-october-2019) - Michael Firth appeared for the Appellants
- [Routier & Anor v Revenue and Customs - Supreme Court](https://taxbar.com/?tax_cases=routier-anor-v-revenue-and-customs-supreme-court-16-october-2019) - Conrad McDonnell appeared for the Intervener
- [Martin & Ors v Harris – Chancery Division](https://taxbar.com/?tax_cases=martin-ors-v-harris-chancery-division-21-october-2019) - Michael Jones appeared for the Appellants
- [Jupiter Asset Management Group Ltd v Revenue & Customs](https://taxbar.com/?tax_cases=jupiter-asset-management-group-ltd-v-revenue-customs-25-january-2019) - Michael Jones appeared for the Respondents
- [Z Ltd v Revenue & Customs](https://taxbar.com/?tax_cases=z-ltd-v-revenue-customs-6-march-2019) - Michael Firth appeared for the Appellant
- [Distinctive Care Ltd v Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=distinctive-care-ltd-v-revenue-and-customs-court-of-appeal-13-june-2019) - Michael Firth appeared for the Appellant
- [Archer, R (on the Application of) v HM Revenue and Customs - Court of Appeal](https://taxbar.com/?tax_cases=archer-r-on-the-application-of-v-hm-revenue-and-customs-court-of-appeal-18-june-2019) - Conrad McDonnell appeared for the Appellant
- [Anderson Security Services Ltd and Zafar Ali Khan v Revenue & Customs First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=anderson-security-services-ltd-and-zafar-ali-khan-v-revenue-customs-first-tier-tribunal-tax-26-june-2019) - Samuel Brodsky appeared for the Appellant
- [ARIA Technology Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=aria-technology-ltd-v-revenue-and-customs-2-november-2018) - Michael Firth appeared for the Appellant
- [Hymanson v Revenue & Customs](https://taxbar.com/?tax_cases=hymanson-v-revenue-customs-13-november-2018) - Michael Firth appeared for the Appellant
- [Beagles v Revenue and Customs](https://taxbar.com/?tax_cases=beagles-v-revenue-and-customs-20-november-2018) - Michael Firth appeared for the Appellant
- [Vacation Rentals (UK), R. (on Application of) v Revenue and Customs](https://taxbar.com/?tax_cases=vacation-rentals-uk-r-on-application-of-v-revenue-and-customs-22-november-2018) - Michael Jones appeared for the Defendants
- [Clark v Revenue and Customs](https://taxbar.com/?tax_cases=clark-v-revenue-and-customs-26-november-2018) - Michael Jones appeared for the Appellant
- [Revenue and Customs v X Ltd & Ors](https://taxbar.com/?tax_cases=revenue-and-customs-v-x-ltd-ors-3-december-2018) - Michael Firth instructed by The Independent Tax & Forensic Services LLP, for the Taxpayer Third Parties and the Individual Third Parties
- [Q Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=q-ltd-v-revenue-and-customs-27-december-2018) - Michael Firth appeared for the Applicant
- [Archer & Anor, R (on the Application of) v HM Revenue and Customs](https://taxbar.com/?tax_cases=archer-anor-r-on-the-application-of-v-hm-revenue-and-customs-28-march-2018) - Conrad McDonnell Appeared for the Claimant
- [Patel & Anor v Revenue and Customs](https://taxbar.com/?tax_cases=patel-anor-v-revenue-and-customs-5-april-2018) - Conrad McDonnell Appeared for the Appellant
- [Revenue and Customs v NT ADA Ltd (Formerly NTY Jersey Ltd)](https://taxbar.com/?tax_cases=revenue-and-customs-v-nt-ada-ltd-formerly-nt-jersey-ltd-22-february-2018) - Michael Jones Appeared for the Appellants
- [Addo v Revenue and Customs](https://taxbar.com/?tax_cases=addo-v-revenue-and-customs-23-february-2018) - Conrad McDonnell Appeared for the Appellant
- [Tinkler v the Commissioners for HM Revenue and Customs](https://taxbar.com/?tax_cases=tinkler-v-the-commissioners-for-hm-revenue-and-customs-13-march-2018) - Michael Jones Appeared for the Respondents
- [Shiner & Anor v Revenue & Customs](https://taxbar.com/?tax_cases=shiner-anor-v-revenue-customs-23-january-2018) - Conrad McDonnell Appeared for the Appellant
- [Vaines v HM Revenue and Customs](https://taxbar.com/?tax_cases=vaines-v-hm-revenue-and-customs-25-january-2018) - Michael Jones Appeared for the Respondents
- [Littlewoods Ltd and Others v Commissioners for Her Majesty's Revenue and Customs](https://taxbar.com/?tax_cases=littlewoods-ltd-and-others-v-commissioners-for-her-majestys-revenue-and-customs-1-november-2017) - Michael Jones Appeared for the Respondents
- [Towers Watson Ltd v Revenue & Customs](https://taxbar.com/?tax_cases=towers-watson-ltd-v-revenue-customs-25-november-2017) - Michael Jones Appeared for the Respondents
- [United Biscuits (Pension Trustees) Ltd & Anor v Revenue and Customs](https://taxbar.com/?tax_cases=united-biscuits-pension-trustees-ltd-anor-v-revenue-and-customs-30-november-2017) - Michael Jones Appeared for the Claimants
- [Jazztel Plc v Revenue and Customs](https://taxbar.com/?tax_cases=jazztel-plc-v-revenue-and-customs-17-july-2018) - Michael Jones Appeared for the Applicant
- [Scott v Revenue and Customs](https://taxbar.com/?tax_cases=scott-v-revenue-and-customs-17-july-2018) - Michael Firth Appeared for the Appellant
- [Totel Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=totel-ltd-v-revenue-and-customs-26-july-2018) - Michael Firth Appeared for the Appellant
- [The Serpentine Trust Ltd v Revenue & Customs](https://taxbar.com/?tax_cases=the-serpentine-trust-ltd-v-revenue-customs-31-july-2018) - Michael Jones Appeared for the Respondents
- [Karoulla (TA Brockley's Rock) v Revenue and Customs](https://taxbar.com/?tax_cases=karoulla-t-a-brockleys-rock-v-revenue-and-customs-3-august-2018) - Michael Firth Appeared for the Appellant
- [George v Revenue & Customs](https://taxbar.com/?tax_cases=george-v-revenue-customs-23-august-2018) - Michael Firth Appeared for the Appellant
- [Addo v Revenue & Customs](https://taxbar.com/?tax_cases=addo-v-revenue-customs-3-september-2018) - Conrad McDonnell Appeared for the Appellant
- [Invicta Foods Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=invicta-foods-ltd-v-revenue-and-customs-9-october-2018) - Nicola Shaw Appeared for the Appellant
- [Cliftonville Consultancy Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=cliftonville-consultancy-ltd-v-revenue-and-customs-23-april-2018) - Conrad McDonnell Appeared for the Appellant
- [Uppercut Films Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=uppercut-films-ltd-v-revenue-and-customs-23-april-2018) - Conrad McDonnell Appeared for the Appellant
- [Healthspan Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=healthspan-ltd-v-revenue-and-customs-27-april-2018) - Nicola Shaw Appeared for the Appellant
- [Marriott Rewards Llc and Whitbread Group Plc v the Commissioners for HM Revenue and Customs](https://taxbar.com/?tax_cases=marriott-rewards-llc-and-whitbread-group-plc-v-the-commissioners-for-hm-revenue-and-customs-30-april-2018) - Nicola Shaw Appeared for Marriott Rewards LLC (Appellant)
- [Distinctive Care Ltd v the Commissioners for HM Revenue and Customs](https://taxbar.com/?tax_cases=distinctive-care-ltd-v-the-commissioners-for-hm-revenue-and-customs-15-may-2018) - Michael Firth Appeared for the Appellants
- [W Nagel (A Firm) v Pluczenik Diamond Company NV](https://taxbar.com/?tax_cases=w-nagel-a-firm-v-pluczenik-diamond-company-nv-11-august-2017) - Michael Jones appeared for the Claimant
- [The Trustees of Alan Deville Deceased v Revenue and Customs](https://taxbar.com/?tax_cases=the-trustees-of-alan-deville-deceased-v-revenue-and-customs-05-april-2018) - Michael Firth Appeared for the Appellants
- [Winstanley v Revenue and Customs](https://taxbar.com/?tax_cases=winstanley-v-revenue-and-customs-22-march-2018) - Michael Firth Appeared for the Appellant
- [Ocean Developments Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=ocean-developments-ltd-v-revenue-and-customs-20-february-2018) - Michael Firth Appeared for the Appellant
- [Hammonds of Knutsford Plc, R (on the Application of) v HM Revenue and Customs](https://taxbar.com/?tax_cases=hammonds-of-knutsford-plc-r-on-the-application-of-v-hm-revenue-and-customs-08-february-2018) - Michael Firth Appeared for the Appellant.
- [Onillon v Revenue and Customs](https://taxbar.com/?tax_cases=onillon-v-revenue-and-customs-30-january-2018) - Michael Firth Appeared for the Appellant.
- [Cresswell v Revenue & Customs](https://taxbar.com/?tax_cases=cresswell-v-revenue-customs-18-december-2017) - Michael Firth Appeared for the Appellant.
- [Revenue and Customs v English Holdings (Bvi) Ltd](https://taxbar.com/?tax_cases=revenue-and-customs-v-english-holdings-bvi-ltd-14-december-2017) - Michael Firth Appeared for the Respondent.
- [Seabrook Warehousing Ltd, R (on the Application of) v Revenue and Customs](https://taxbar.com/?tax_cases=seabrook-warehousing-ltd-r-on-the-application-of-v-revenue-and-customs-13-october-2017) - Michael Firth Appeared for the Claimants.
- [Hasbro European Trading BV v the Commissioners for HMRC](https://taxbar.com/?tax_cases=hasbro-european-trading-bv-v-the-commissioners-for-hmrc-25-may-2018) - Laurent Sykes Q.C. Appeared for the Appellant
- [GLL BVK Internationaler Immobilien Spezialfonds (2) III-BVK Europa Immobilien Spezialfonds v Revenue & Customs](https://taxbar.com/?tax_cases=gll-bvk-internationaler-immobilien-spezialfonds-2-iii-bvk-europa-immobilien-spezialfonds-v-revenue-customs-21-june-2018) - Nicola Shaw Appeared for the Applicants
- [JDI International Leasing Ltd v the Commissioners for HM Revenue and Customs](https://taxbar.com/?tax_cases=jdi-international-leasing-ltd-v-the-commissioners-for-hm-revenue-and-customs-10-july-2018) - Michael Jones Appeared for the respondents
- [JDL International Leasing Ltd v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=jdl-international-leasing-ltd-v-revenue-and-customs-first-tier-tribunal-tax-20-april-2017) - Michael Jones appeared for the Respondents
- [Scott v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=scott-v-revenue-and-customs-first-tier-tribunal-tax-04-may-2017) - Michael Firth appeared for the Appellant
- [Revenue and Customs v Boyce (T/A Glenwood) – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-boyce-ta-glenwood-upper-tribunal-5-may-2017) - Michael Jones appeared for Appellants
- [Gareth Clark v Revenue and Customs](https://taxbar.com/?tax_cases=gareth-clark-v-revenue-and-customs-12-may-2017) - Michael Jones appeared for the Respondents
- [Ingenious Games & Ors v Revenue and Customs](https://taxbar.com/?tax_cases=ingenious-games-ors-v-revenue-and-customs-17-may-2017) - Michael Jones appeared for the Respondents
- [Netley v Revenue and Customs](https://taxbar.com/?tax_cases=netley-v-revenue-and-customs-26-may-2017) - Michael Firth appeared for the Appellant
- [Lowcost Holidays and Lowcost Beds v Revenue and Customs](https://taxbar.com/?tax_cases=lowcost-holidays-and-lowcost-beds-v-revenue-and-customs-05-june-2017) - Nicola Shaw appeared for the Appellant
- [Beagles v Revenue and Customs](https://taxbar.com/?tax_cases=beagles-v-revenue-and-customs-05-june-2017) - Michael Firth appeared for the Appellants
- [BNP Paribas SA (London Branch) v Revenue and Customs](https://taxbar.com/?tax_cases=bnp-paribas-sa-london-branch-v-revenue-and-customs-12-june-2017) - Michael Flesch and Michael Jones appeared for the Appellant
- [OCO Ltd and Toughglaze (UK) Ltd v Revenue and Customs](https://taxbar.com/?tax_cases=oco-ltd-and-toughglaze-uk-ltd-v-revenue-and-customs-04-july-2017) - Michael Jones appeared for the Appellant
- [Ashington and Ellington Social Club & ORS v Revenue and Customs](https://taxbar.com/?tax_cases=ashington-and-ellington-social-club-ors-v-revenue-and-customs-03-august-2017) - Michael Firth appeared for the Appellants
- [Revenue and Customs v Temple Finance Ltd & Anor](https://taxbar.com/?tax_cases=revenue-and-customs-v-temple-finance-ltd-anor-4-august-2017) - Nicola Shaw and Michael Firth appeared for the Respondents
- [Corbelli & Anor (T/A Corbelli Wines) v Revenue and Customs](https://taxbar.com/?tax_cases=corbelli-anor-ta-corbelli-wines-v-revenue-and-customs-07-august-2017) - Michael Firth appeared for the Appellant
- [Jazztel Plc v Revenue and Customs  -  Chancery Division](https://taxbar.com/?tax_cases=jazztel-plc-v-revenue-and-customs-chancery-division-3-april-2017) - Michael Jones appeared for the Claimant
- [Blackwell v HM Revenue & Customs – Court of Appeal](https://taxbar.com/?tax_cases=blackwell-v-hm-revenue-customs-court-of-appeal-6-april-2017) - Michael Jones appeared for the Respondent
- [Revenue and Customs v the Investment Trust Companies - Supreme Court](https://taxbar.com/?tax_cases=revenue-and-customs-v-the-investment-trust-companies-supreme-court-11-april-2017) - Michael Jones appeared for Investment Trust Companies
- [Re Taxpayer F1(1993) Special Commissioners – unreported](https://taxbar.com/?tax_cases=re-taxpayer-f11993-special-commissioners-unreported) - 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 living accommodation provided to shadow director is subject to charge under s.145 ICTA 1988: held: not. Hugh McKay appeared for the taxpayer Disapproved in R
- [Michael Black (1) Stephen Brown (2) Gregory Green (3) Malcolm White (4) v. HMIT – SC 3106-9/99](https://taxbar.com/?tax_cases=michael-black-1-stephen-brown-2-gregory-green-3-malcolm-white-4-v-hmit-sc-3106-999) - 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 unit trust provided to them by their employer. It was agreed that the amounts were taxable under Schedule E as emoluments from employment. The issue was whether
- [Degorce v HMRC [2017] Ewca Civ 1427](https://taxbar.com/?tax_cases=degorce-v-hmrc-2017-ewca-civ-1427) - Michael Jones appeared for the Respondents
- [X Ltd, Y Ltd, Z Ltd and 17 Individuals v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=x-ltd-y-ltd-z-ltd-and-17-individuals-v-revenue-and-customs-upper-tribunal-30-january-2020) - Michael Firth appeared for the Appellants
- [Scott v HM Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=scott-v-hm-revenue-and-customs-court-of-appeal-22-january-2020) - Michael Firth appeared for the Appellant
- [Ronald Hull Junior Limited v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=ronald-hull-junior-limited-v-revenue-and-customs-first-tier-tribunal-tax-4-february-2020) - Michael Firth appeared for the Appellant
- [ARIA Technology Ltd v Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=aria-technology-ltd-v-revenue-and-customs-court-of-appeal-19-february-2020) - Michael Firth appeared for the Appellant
- [Clark v HM Revenue and Customs – Court of Appeal](https://taxbar.com/?tax_cases=clark-v-hm-revenue-and-customs-court-of-appeal-21-february-2020) - Michael Jones appeared for the Appellant
- [Ampleaward Ltd v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=ampleaward-ltd-v-revenue-and-customs-upper-tribunal-29-may-2020) - Michael Firth appeared for the Appellant
- [Revenue and Customs v (1) the Quentin Skinner 2005 Settlement L (2) the Quentin Skinner 2005 Settlement R (3) the Quentin Skinner 2005 Settlement B – Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=revenue-and-customs-v-1-the-quentin-skinner-2005-settlement-l-2-the-quentin-skinner-2005-settlement-r-3-the-quentin-skinner-2005-settlement-b-upper-tribunal-tax-11-february-2021) - Michael Firth appeared for the Respondents
- [Westow Cricket Club v Revenue and Customs - Upper Tribunal (Tax)](https://taxbar.com/?tax_cases=westow-cricket-club-v-revenue-and-customs-upper-tribunal-tax-10-february-2021) - Michael Firth appeared for the Appellant
- [Revenue and Customs v Tower Resources Plc – Upper Tribunal](https://taxbar.com/?tax_cases=revenue-and-customs-v-tower-resources-plc-upper-tribunal-20-may-2021) - Michael Firth appeared for the Respondent
- [The Queen (On The Applications Of) Mukesh Sehgal And Promila Sehgal v Revenue And Customs – Upper Tribunal](https://taxbar.com/?tax_cases=the-queen-on-the-applications-of-mukesh-sehgal-and-promila-sehgal-v-revenue-and-customs-upper-tribunal-29-june-2021) - Michael Firth appeared for the Claimants
- [Booth v Revenue & Customs  - First Tier Tribunal (Tax)](https://taxbar.com/?tax_cases=booth-v-revenue-customs-first-tier-tribunal-tax-17-january-2020) - Conrad McDonnell appeared for the Appellant
- [Medivet Group Ltd v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=medivet-group-ltd-v-revenue-customs-first-tier-tribunal-tax-10-february-2020) - Michael Firth appeared for the Appellant
- [Northern Gas Network v Revenue & Customs  -first-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=northern-gas-network-v-revenue-customs-first-tier-tribunal-tax-2-march-2020) - Nikhil Mehta appeared for the Appellant
- [Mainpay Ltd v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mainpay-ltd-v-revenue-customs-first-tier-tribunal-tax-29-april-2020) - Michael Firth appeared for the Appellant
- [Dunsby v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=dunsby-v-revenue-customs-first-tier-tribunal-tax-24-june-2020) - Michael Jones appeared for the Appellant
- [Archer v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=archer-v-revenue-customs-first-tier-tribunal-tax-8-july-2020) - Conrad McDonnell appeared for the Appellant
- [Mehan & Anor, R.(on the Application of) v Revenue and Customs – Upper Tribunal](https://taxbar.com/?tax_cases=mehan-anor-r-on-the-application-of-v-revenue-and-customs-upper-tribunal-10-july-2020) - Michael Firth appeared for the Applicants
- [Reb Moishe Foundation v Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=reb-moishe-foundation-v-revenue-customs-first-tier-tribunal-tax-21-july-2020) - Michael Firth appeared for the Appellant
- [AXA S.A. v Genworth Financial International Holdings, Llc & Ors – High Court](https://taxbar.com/?tax_cases=axa-s-a-v-genworth-financial-international-holdings-llc-ors-high-court-27-july-2020) - Laura Inglis appeared for the Claimants, Michael Jones appeared for the Defendants
- [R T Rate Ltd v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=r-t-rate-ltd-v-revenue-customs-first-tier-tribunal-tax-7-october-2020) - Michael Firth appeared for the Appellant
- [Netbusters (UK) Ltd v Revenue & Customs - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=netbusters-uk-ltd-v-revenue-customs-first-tier-tribunal-tax-2-november-2020) - Michael Firth appeared for the Appellant
- [Bluejay Mining Plc v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=bluejay-mining-plc-v-revenue-customs-first-tier-tribunal-tax-18-november-2020) - Michael Firth appeared for the Appellant
- [Clipperton & Anor v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=clipperton-anor-v-revenue-customs-first-tier-tribunal-tax-20-january-2021) - Michael Jones appeared for the Appellant
- [Lucky Technology Ltd v Revenue & Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=lucky-technology-ltd-v-revenue-customs-first-tier-tribunal-tax-23-february-2021) - Michael Firth appeared for the Appellant
- [Pacific Computers Limited v Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=pacific-computers-limited-v-revenue-customs-first-tier-tribunal-tax-30-march-2021) - Michael Firth appeared for the Appellant
- [Denning v Revenue & Customs  - Upper Tribunal (Lands Chamber)](https://taxbar.com/?tax_cases=denning-v-revenue-customs-upper-tribunal-lands-chamber-8-april-2021) - Michael Firth appeared for the Appellant
- [McArthur & Anor v Revenue and Customs – First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=mcarthur-anor-v-revenue-and-customs-first-tier-tribunal-tax-28-june-2021) - Michael Firth appeared for the Appellants
- [Hyrax Resourcing Ltd v Revenue & Customs  - First-tier Tribunal (Tax)](https://taxbar.com/?tax_cases=hyrax-resourcing-ltd-v-revenue-customs-first-tier-tribunal-tax-8-june-2021) - Conrad McDonnell appeared for the Respondents
- [Kandore Ltd & Ors v Commissioners For Her Majesty's Revenue And Customs - Court of Appeal](https://taxbar.com/?tax_cases=kandore-ltd-ors-v-commissioners-for-her-majestys-revenue-and-customs-court-of-appeal-16-july-2021) - Michael Firth appeared for the Appellants
- [Leekes Ltd v HM Revenue & Customs - 23rd May 2018](https://taxbar.com/?tax_cases=leekes-ltd-v-hm-revenue-customs-23rd-may-2018) - Nikhil Mehta appeared for the Appellant
- [HMRC v Brockenhurst College (Case C-699/15) (CJEU) (2107)](https://taxbar.com/?tax_cases=hmrc-v-brockenhurst-college-case-c-69915-cjeu-2107) - Michael Jones appeared for the UK

## Categories

- [Andrew Park KC](https://taxbar.com/category/andrew-park-kc/)
- [Aparna Nathan](https://taxbar.com/category/aparna-nathan/)
- [Ben Stern](https://taxbar.com/category/ben-stern/)
- [Clare Montgomery KC](https://taxbar.com/category/clare-montgomery-kc/)
- [Conrad McDonnell](https://taxbar.com/category/conrad-mcdonnell/)
- [David Goldberg KC](https://taxbar.com/category/david-goldberg-kc/)
- [David Goy KC](https://taxbar.com/category/david-goy-kc/)
- [Harry Winter](https://taxbar.com/category/harry-winter/)
- [Hugh McKay](https://taxbar.com/category/hugh-mckay/)
- [John Walters](https://taxbar.com/category/john-walters/)
- [Laura K Inglis](https://taxbar.com/category/laura-k-inglis/)
- [Laurent Sykes](https://taxbar.com/category/laurent-sykes/)
- [Laurent Sykes KC](https://taxbar.com/category/laurent-sykes-kc/)
- [Michael Firth KC](https://taxbar.com/category/michael-firth-kc/)
- [Michael Flesch KC](https://taxbar.com/category/michael-flesch-kc/)
- [Michael Furness KC](https://taxbar.com/category/michael-furness-kc/)
- [Michael Gibbon KC](https://taxbar.com/category/michael-gibbon-kkc/)
- [Michael Jones](https://taxbar.com/category/michael-jones/)
- [Michael Jones KC](https://taxbar.com/category/michael-jones-kc/)
- [Milton Grundy](https://taxbar.com/category/milton-grundy/)
- [Nicola Shaw](https://taxbar.com/category/nicola-shaw/)
- [Nicola Shaw KC](https://taxbar.com/category/nicola-shaw-kc/)
- [Nikhil Mehta](https://taxbar.com/category/nikhil-mehta/)
- [Sam Brodsky](https://taxbar.com/category/sam-brodsky/)
- [KC](https://taxbar.com/category/kc/)
- [Michael Andrews](https://taxbar.com/category/michael-andrews/)
- [Jamie Hall](https://taxbar.com/category/jamie-hall/)
- [Paul Connor](https://taxbar.com/category/paul-connor/)
- [Jane Fullbrook](https://taxbar.com/category/jane-fullbrook/)
- [Michael L Firth KC](https://taxbar.com/category/michael-l-firth-kc/)
- [Ben Blades](https://taxbar.com/category/ben-blades/)
- [Nicholas Macklam](https://taxbar.com/category/nicholas-macklam/)