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Tax Cases

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...

Tags: Hugh McKay | 23 Aug 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...

Tags: Hugh McKay | 20 Jul 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)

Tags: Hugh McKay | 17 Jul 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...

Tags: Michael Flesch KC | 12 Jul 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...

Tags: Hugh McKay | 26 Jun 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...

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

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