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...

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...

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...

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...