Experience and Expertise
Kate regularly advises clients on tax matters arising in the context of her property, trust and probate work (typically Inheritance Tax, Capital Gains Tax and Stamp Duty Land Tax).
As a member of the Attorney General’s B and C Panels from 1999 to 2008 Kate was also regularly instructed by HMRC in High Court litigation which has enabled her to develop a wide-ranging knowledge of revenue law generally (see the cases below).
Work and Cases of Note
- Reid-v-Revenue and Customs Commissioners  UKFTT 236 (TC) – A tax appeal concerning film industry partnerships and tax avoidance, HMRC enquiry processes, closure notices, and carry-back reliefs
- Elizabeth Court (Bournemouth) Ltd-v-HMRC, 31 October 2007, Special Commissioner Dr N. Brice (Liability to pay Stamp Duty Land Tax where right of collective enfranchisement to purchase freehold exercised)
- Coombes-v-HMRC  EWHC 3160 (Ch), (trusts; capital gains tax; whether capital gain could be attributed to appellant as the settlor of the settlement)
- Significant Ltd-v-Farrel (HMIT)  STC 1626 (Ch D, Blackburne J) (Appeals by way of case stated; procedure and time limits for transmitting case stated to High Court; whether High Court had jurisdiction to extend time limit)
- IRC-v-Arkwright  WTLR 855,  1 WLR 1411, also reported in Simon’s Tax Cases (Ch D, Gloster J) (A special commissioner had jurisdiction to hear an appeal in relation to an inheritance tax dispute on an issue of law but had no jurisdiction to determine the value of the interest in a property for the purposes of inheritance tax. That was an issue for the Lands Tribunal.)
- Lonsdale-v-Braisby (HMIT)  EWHC 1811  STC 1606 (Ch D, Lewison J) (Personal pension contributions made under both retirement annuity contracts and personal pension schemes; tax relief allowed; Income and Corporation Taxes Act 1988 s.625(1)(b) and s.655(1)(b))
- New World Medical Ltd-v-Cormack (HMIT)  STC 1245 (Corporation tax; practice and procedure)
Commissioners of Inland Revenue-v-Mohamed Akram Hashmi  EWCA Civ 981,  2 BCLC 489 (ChD & CA)  WTLR 19 (Ch D, Hart J) (Insolvency; trusts; transactions defrauding creditors; transaction at an undervalue; fraud)
- Kirkwood (HMIT)-v-Evans  1 WLR 1794 (Ch D, Patten J) (Income tax; deductibility; travel expenses; home office expenses; – whether travel expenses incurred in performance of duties)
- Slater Ltd-v-IRC  The Times 18 December 2001 (Corporation tax; practice and procedure)
- Ansell (HMIT)-v-Brown  STC 1166 (Ch D, Lightman J) (Income tax; Schedule E; whether deductions for expenditure necessarily incurred wholly and exclusively in performance of the duties of the employment)
- King-v-Walden (HMIT)  The Times 12 June 2001 (Ch D, Jacob J) (Tax penalties; human rights; incorrect return or accounts; fraud or neglect)
- Thompson (HMIT)-v-Hart  STC 381, The Times, 24 April 2000 (Ch D, Hart J) (Whether taxpayer was entitled to Business Expansion Scheme relief under s. 289 Income and Corporation Taxes Act 1988)
- Norris (HMIT)-v-Edgson  STC 494;  2 FLR 655 (Ch D, Park J) (Whether tax payer was entitled to relief under s. 347B Income and Corporation Taxes Act 1988 in respect of maintenance payments)
For Kate’s extensive directory entries and recommendations, please click on Overview Profile.