Court of Appeal: Trustees of the Morrison 2002 Maintenance Trust & others v HMRC (Ramsay principle); GDF Suez Teesside Ltd v HMRC (loan relationships); Blackwell v HMRC (CGT allowable expenditure); Fidex Ltd v HMRC (loan relationships).
High Court: Knibbs & others v HMRC (carry-back claims); Chancery Client Partners Ltd & others v MRC 957 Ltd & others (rescission).
Upper Tribunal: HMRC v Smith & Nephew Overseas Ltd & others (loan relationships); AN Checker Ltd v HMRC (VAT); HMRC v Tooth (discovery assessments); Boxmoor Construction Ltd v HMRC (VAT).
First-tier Tribunal: May & another v HMRC (capital allowances); Gadhavi & others v HMRC (taxability of compensation for mis-selling of financial products); Simplyhealth Group Ltd v HMRC (VAT); McCormack & others v HMRC (pensions); Allpay Ltd v HMRC (tribunal procedure); Online Tax Rebates Ltd v HMRC (money-laundering regulations); Sippchoice Ltd v HMRC (pensions); Landid Property Ltd & others v HMRC (EBTs); Rokit Ltd v HMRC (customs duties); OCO Ltd & another v HMRC (EBTs); O’Mara & another v HMRC (pensions).
Advisory work tends to focus on private client and property tax. Recent advisory work includes advice on: domicile; ‘home loan’ schemes; trust taxation; administration of estates; ATED; the ‘transactions in UK land’ provisions; incorporation of property partnerships; re-organization of property trading/investment groups; SDLT multiple dwellings relief; SDLT sub-sale relief; DOTAS.