image of 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

See James Kessler’s tax litigation tips