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Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

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...

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...

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...

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...

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...