Tax

Kiran is developing a practice in tax law:

  • Appeared as sole counsel for HMRC in a 2-day hearing in the First-tier Tribunal concerning whether nitrous oxide, used for whipping cream, fell within the definition of ‘food of a kind used for human consumption’ in Group 1, Schedule 8 of VATA 1994, and was therefore zero-rated. Judgment is awaited.
  • Led by Natasha Barnes for HMRC in a complex MTIC fraud. The Appellant abandoned the appeal days after receiving HMRC’s skeleton argument.
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