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Owain Draper's Library

Mobilx Ltd (In Administration) and others v HMRC

On 12 May 2010, the Court of Appeal gave judgment on three joined appeals from the High Court in relation to missing trader intra-Community ("MTIC" or "carousel") fraud. The principal question before the Court of Appeal was, as Moses LJ ...

BSkyB v Competition Commission

On 21 January 2010, the Court of Appeal (Rix LJ, Lloyd LJ and Mackay J) dismissed the appeal of British Sky Broadcasting Group plc ("Sky") against the decision of the Competition Appeal Tribunal ("CAT") of  29 September 2008 in which the CAT ...

The Rank Group v The Commissioners for Her Majesty's Revenue and Customs

The First-Tier Tax Tribunal gave judgment recently on the second stage of the appeal by Rank Group plc ("Rank") against the refusal by HMRC to repay VAT paid on income from slot machines ("the slots appeal"). The Tribunal ruled in favour of Rank ...