CASES
James has appeared in many leading cases including:
A Taxpayer v HMRC (Statutory Residence Test/Exceptional circumstances)
R v IRC ex p. Unilever
(Judicial review of HMRC)
IRC v Dawson
(Trust residence)
Wensleydale’s Settlement Trustees v IRC
(Double taxation treaties and trusts)
R v Dimsey & Allen
(Family home and benefits in kind; HMRC prosecution)
Phizackerley v HMRC
(Nil rate band discretionary trusts)
Burns v HMRC
(Transfer of assets abroad)
R v Perrin
(Tax avoidance / evasion – HMRC prosecution)
Unilever (UK) Holdings Ltd v Smith
(Corporate reorganisations)
Overseas Containers (Finance) Ltd v Stoker
(Tax avoidance)
Howell v Rozenbroek
(Variation of trusts)
Ardmore v HMRC
(Source of interest)
Embiricos v HMRC
(domicile)
