David Southern

Tax-Corporate; Tax-VAT; Private client - personal tax; judicial review

Revenue law and judicial review.

Recent cases: VAT Allegion (UK) nLtd v R & C Comrs TC/2021/0155 SilverDoor Ltd v R & C Comrs TC/2019/02830 R & C Comrs v NHS Lothian Health Board UKSC 2020/135 (Supreme Court) Milton Keynes Hospitals NHS Foundation v R & C Comrs [2021] STC 1395 Saint-Gobain Building Distribution Ltd v R & C Comrs [2019] SFTD 924 Kinnerton Confectionery Ltd v R & C Comrs (First-tier Tribunal) [2018] STFD 1256 Copthorn Holdings Limited v R & C Comrs (No 2) [2016] SFTD 17 BAA plc v R & C Comrs  [2013] STC 752

Direct Taxes Ardeshir Naghshineh v R & C Comrs [2022] EWCA Civ 19. [2022] STC 177 (Court of Appeal) Heather Whyte v R & C Comrs [2021] UKFTT 0270 (TC) Charles Tyrwhitt LLP v R & C Comrs [2021] STC 1426 R & C Comrs v Premier Picture Ltd [2021] SFTD 977 Hopscotch Ltd v R & Comrs [2020] UKUT 0294 (TCC) Airways Pension Scheme Trustee Ltd v Fielder [2019] EWHC 3032 (Ch) (High Court) Vaccine Research Limited Partnership v R & C Comrs (First-tier Tribunal) Brain Disorders Research LP v R & C Comrs [2018] STC 2355 (Court of Appeal) Coin-A-Drink Ltd v R & C Comrs  [2017] STC 1351

Judicial review R (on the application of Cartref Care Home Ltd) v R & C Comrs (Administrative Court) [2020] STC 516, EWHC 3382 (Admin) R (on the application of Carlton) v R & C Comrs  [2018] STC 589 R (on the application of Rowe) v   R & C Comrs   [2018] STC 462 R (on the application of Graham) v R & C Comrs (Administrative Court)  [2017] STC 1 R (on the application of Walapu) v R & C Comrs [2016] STC 1682 R (on the application of De Silva) v R & C Comrs  [2016] STC 1333

Christ Church, Oxford (1972); Bonn University (1973); M Phil; MA, D Phil (Oxon)