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Tax Cases

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

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...

Tags: Hugh McKay | 05 Jun 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,...

Tags: Conrad McDonnell | 27 Apr 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...

Tags: Hugh McKay | 28 Mar 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...

Tags: Hugh McKay | 26 Feb 2001

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...

Tags: Hugh McKay | 24 Nov 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...

Tags: Hugh McKay | 24 Nov 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...

Tags: Nicola Shaw | 02 Nov 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...

Tags: Hugh McKay | 20 Oct 2000

Latest news:

GITC is sad to report the death of our Head of Chambers, Mr Milton Grundy who passed away at the weekend.
Gray’s Inn Tax Chambers is deeply saddened by the passing of our founding member and Head of Chambers, Mr Milton Grundy
28 Nov 2022
Gray’s 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.
09 Sep 2022
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