Brockenhurst College v HMRC (Court of Justice of the European Union)  STC 1112: education exemption.
BlackRock Investment Management (UK) Ltd v HMRC  UKUT 415 (TCC) (Upper Tribunal, led by Andrew Hitchmough QC): investment management exemption and apportionment of consideration. Now referred to the Court of Justice.
Rank Group PLC v HMRC  UKUT 100 (TCC) (led by Andrew Hitchmough QC): Repayment claims and the impact of Birmingham Hippodrome.
Character World Limited v HMRC  UKFTT 456 (TC): classification of product as children’s clothing.
Bramall Contracts Limited v HMRC  UKFTT 470 (TC) (led by Andrew Hitchmough QC): Repayment claims arising from car manufacturer bonuses.
Vodafone Group Services Ltd v HMRC  STC 1064 (Upper Tribunal, led by Andrew Hitchmough QC): scope of a section 80 repayment claim.
Employment and Business
Dunne v HMRC  UKFTT 96 (TC): Income tax for offshore divers, whether activities are in connection with the exploitation of the seabed and subsoil.
HMRC v Stephen West  UKUT 100 (Upper Tribunal): failure to deduct PAYE and national insurance contributions prior to liquidation.
Cyclops Electronics Limited v HMRC  UKUT 7, (Upper Tribunal led by Malcolm Gammie QC): extraction of funds from owner-managed businesses.
Hargreaves Lansdown Asset Management v HMRC  UKFTT 127: deduction of tax – whether loyalty bonus payments are annual payments.
The Crown and Cushion (Chipping Norton) Limited v HMRC  UKFTT 765: corporation tax deductions – whether expenditure was incurred wholly and exclusively for the purposes of the business.
HMRC v Benham (Specialist Cars) Limited  UKUT 389 (Upper Tribunal): business asset roll-over relief, assessments and amendments.
Danvers v HMRC  UKUT 569 (Upper Tribunal): unauthorised payment charges for pension scheme members.
HMRC v Sippchoice  UKUT 87 (Upper Tribunal): scheme sanction charges for scheme administrators.
Advising on a residence status dispute with HMRC.
Advising on “requirement to correct” for offshore matters.
High Court litigation: representing the minor and unborn beneficiaries of a will trust on an application to set aside a deed of appointment with adverse inheritance tax consequences.
Upper Tribunal application: penalties arising from failure to comply with an information notice.
Dealing with an enquiry arising from a transfer of assets abroad “motive defence” claim.