Tax

Selected Cases

  • Build a Bear v HMRC [2022] EWCA Civ 825: Court of Appeal – Represented the Respondent (led by Owain Thomas QC) in this customs case concerning the correct customs classification of various children’s accessories. This case raised points of general application relating to the interaction of Chapter Notes with the text of headings and subheadings.
  • Ampleaward v HMRC –[2021] EWCA Civ 1549, [2022] STC 2260: Court of Appeal – Represented the Respondent in this complex case relating to excise duty of goods in bonded warehouses moving between member states, and in particular whether they were taxable in the member state
  • SKY CP Ltd  v HMRC (2022): Representing HMRC in this customs classification case relating to the classification of SKY set top boxes.
  • Sofology v HMRC (2022): Representing the Respondent in this case regarding the VAT treatment of advertising services relating to Google pay-per-click advertising, and in particular whether they fell within the insurance exemption.

Rating Law

Selected Cases

  • Tyne & Wear Museums and Archives Service v Listing Officer – UT (2022): Representing the Listing Officer in this case relating to the issue of whether only profitability of a hereditament should be taken into account when valuing a museum, art gallery, or other cultural attraction, or whether broader questions of social value are relevant (and if so, how they are to be measured).
  • Aviva Investors v Listing Officer (2022): Representing the Listing Officer in this case relating to whether a property undergoing ordinary end of tenancy repairs ceases to be a hereditament if it is de facto incapable of beneficial occupation.
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