Rupert Anderson KC, Hugh McKay and Nicola Shaw for the Defendants

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...

David Goldberg KC and Barrie Akin appeared for the Appellants

Conrad McDonnell appeared for the Appellant

David Goldberg KC and Chua Guan Hock SC appeared for the Respondent

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...

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...

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...

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...

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...