Latest by Natalie Drew

Blog

Life After Death…

Published on 04 May 2018. By Natalie Drew, Associate

How was a baby born four years after the death of his parents? And what does this mean for IVF providers in the UK?

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Blog

Could Cannabis be the Cure?

Published on 07 March 2018. By Natalie Drew, Associate

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With the upsetting case of Alfie Dingley dominating news headlines, the UK Government is being asked to reconsider its approach to medicinal cannabis. But what would this mean for manufacturers, healthcare professionals, and, most importantly, potential patients?

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New Year, New You? How about joining the virtual reality gym…

Published on 19 January 2018. By Natalie Drew, Associate

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Looking to beat the January gym rush? Well, look no further than American based firm Black Box VR who have combined gaming and gyming to create a virtual reality workout using just a resistance machine and headset.

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Deutsche Bank and UBS tax avoidance schemes succeed

Published on 01 May 2014. By Natalie Drew, Associate

The cases of DB Group Services (UK) Limited v HMRC and HMRC v UBS AG[1] were heard together by the Court of Appeal in November 2013 and the decision was published last month.

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Tribunal sets aside HMRC information notice for lack of clarity

Published on 23 April 2014. By Natalie Drew, Associate

R D Utilities Ltd v HMRC [2014] UKFTT 303 (TC)

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Tribunal decides that taxpayers must attempt to obtain information held by trustee!

Published on 27 March 2014. By Natalie Drew, Associate

In the recent case of H A Patel & K Patel (a partnership) v HMRC [1], the First-tier Tribunal (Tax Chamber) (‘FTT’) dismissed an appeal by the taxpayers that information and documents held by a trustee were not ‘in their possession or power’ for the purpose of paragraph 18, Schedule 36, Finance Act 2008.

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First-tier Tribunal confirms compromise agreement is binding on HMRC

Published on 27 February 2014. By Natalie Drew, Associate

The recent case of Southern Cross Employment Agency Ltd v HMRC [2014] UKFTT 088 (TC) considers HMRC's ability (or, in certain cases, their inability) to revoke a decision after a claim has been finalised and paid.

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Upper Tribunal decides application for extension of time under Civil Procedural Rules

Published on 28 January 2014. By Natalie Drew, Associate

In the recent case of The Commissioners for Her Majesty's Revenue and Customs v McCarthy & Stone (Developments) Ltd and another[1] the Upper Tribunal (Tax and Chancery Chamber) ('UT') was asked to consider whether it should grant HMRC an extension of time to serve its notice of appeal.

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Tribunal directs HMRC to issue Closure Notice

Published on 22 January 2014. By Natalie Drew, Associate

Mr Kenneth William Bloomfield v The Commissioners for Her Majesty's Revenue and Customs [2013] UKFTT 593 (TC)

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