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Tax Cases

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...

Tags: Hugh McKay | 16 Mar 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...

Tags: Michael Flesch KC | 24 Feb 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...

Tags: Conrad McDonnell | 16 Feb 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...

Tags: Hugh McKay | 14 Feb 2000

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...

Tags: Hugh McKay | 09 Jan 2000

Taxes Act 1988 ss. 19, 154, 203 and 595 – Appeal allowed.David Goldberg KC and Hugh McKay (instructed by Lawrence Jones) for the taxpayers

Tags: David Goldberg KC | 09 Jan 2000

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...

Tags: David Goldberg KC | 09 Jan 2000

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...

Tags: David Goy KC | 09 Jan 2000

Corporation tax. Accounting periods. ‚ÄúWithin the charge to tax‚Äù Рs.832(1) ICTA 1988.Decision of Court of Appeal (Click here) reversed. ACT paid on a dividend could be carried...

Tags: Conrad McDonnell, David Goldberg KC | 09 Jan 2000

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,...

Tags: Conrad McDonnell | 16 Jul 1999

Latest news:

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.
22 Jan 2024
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.
04 Dec 2023
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