Articles tagged as Tax Law
Latest Law Papers tagged as Tax Law
Including law essays, dissertations, problem questions, case summaries, and law lectures, suitable for law students working towards their LLB / LLM qualifications or those studying for the new SQE.
Shop Direct Group v Commissioners for Her Majesty’s Revenue and Customs [2016] UKSC 7
Case Summaries
Shop Direct Group received £124,963,600 of overpaid VAT after the trades which had generated the overpayments had permanently ceased. The Supreme Court held that section 103 of the Income and Corporation Taxes Act 1988 charges such post-cessation receipts on the recipient, and is not limited to the company which originally carried on the trade. On […] ...
Last modified: 3rd Nov 2026
Airtours Holidays Transport Limited v Commissioners for Her Majesty’s Revenue and Customs [2016] UKSC 21
Case Summaries
Airtours paid VAT on accountants' fees for a report commissioned so that its lenders could assess restructuring proposals and continued facilities. The Supreme Court held by a majority that the services were supplied to the lenders rather than to Airtours, so the VAT could not be reclaimed as input tax. The dispute In October 2002 […] ...
Last modified: 3rd Nov 2026
R (Ingenious Media Holdings plc and another) v HMRC [2016] UKSC 54
Case Summaries
A senior HMRC official gave Times journalists an “off the record” briefing about tax avoidance and discussed the tax affairs of Patrick McKenna and Ingenious Media, who had promoted film investment schemes. The Supreme Court held that this breached HMRC’s statutory duty of confidentiality. Officials may disclose taxpayer information only so far as is reasonably […] ...
Last modified: 3rd Nov 2026
Amoena (UK) Limited v Commissioners for Her Majesty’s Revenue and Customs [2016] UKSC 41
Case Summaries
The Supreme Court held that a mastectomy bra designed to hold an artificial breast form in place is an accessory to that form for EU customs classification. It is therefore classified with the breast form under heading 9021 of the Combined Nomenclature and attracts no duty, rather than as a brassière under chapter 62 at […] ...
Last modified: 3rd Nov 2026
