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Tax Cases

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...

Tags: Hugh McKay | 20 Jun 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...

Tags: Hugh McKay | 15 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...

Tags: Hugh McKay | 07 May 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...

Tags: Hugh McKay | 28 Mar 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...

Tags: Hugh McKay | 28 Feb 2002

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...

Tags: David Goldberg KC, Hugh McKay | 31 Jul 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...

Tags: Hugh McKay | 24 Jul 2001

Hugh McKay appeared for the Respondents

Tags: Hugh McKay | 16 Jul 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...

Tags: Hugh McKay | 26 Jun 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...

Tags: Hugh McKay | 23 Jun 2001

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