Field Court Tax Chambers


3 Field Court - Gray's Inn -  London - WC1R 5EP


020 3693 3700

Cases

Click HERE to view Patrick’s profile

Patrick Way QC’s cases include:

HMRC v (1) Root2Tax Limited and (2) Root3Tax Limited (In Liquidation) [2017] (TC/2016/03247) First-tier Tribunal (DOTAS application, Wilberforce rule, application of Abbott v. Philbin)

Anthony Mackay v HMRC [2017] (TC/2014/01209) First-tier Tribunal (ordinary residence, taxation of UURBS, source of employment income)

Christianuyi & ors v HMRC [2016] (TC/2013/02313, 01973, 03616, 02548 and 02535) First-tier Tribunal (managed service companies)

Stephen Gray v HMRC [2016] (TC/2014/01209) First-tier Tribunal (losses of promoter of musician)

HMRC v Glyn [2015] UKUT 0551 (TCC) Upper Tribunal (Residence of an individual; distinct break and loosening of ties)

Ardmore Construction Limited and Andrew Colin Perrin v HMRC [2015] UKUT 0633 (TCC) Upper Tribunal (Source of interest in an international context)

Andrew Perrin v. HMRC [2014]UKFTT 223 (TC) First-tier Tribunal (Income Tax – deduction of tax on payment of interest arising in the UK; source of interest – ITA 2007 s874)

James Glyn v HMRC [2013] UKFTT 645 (TC) First-tier Tribunal

Interfish Ltd v HMRC [2013] UKFTT 645 (TC) Upper Tribunal (Taxation of sponsorship payments)

Blumenthal v HMRC [2012] UKFTT 497 (TC) First-tier Tribunal (Taxation of corporate bonds and discovery assessments)

Maroussem v Mauritius Revenue Authority [2011] UKPC 30 Privy Council

Drummond v HMRC [2009] EWCA CIV 608 Court of Appeal (treatment of losses arising on surrender of second-hand life policies)

Blackburn (t/a Alan Blackburn Sports Ltd) v HMRC [2008] EWHC 266 (Ch) Court of Appeal (effect on EIS relief where register of members written up after subscription monies paid)

Executors of Dr Harvey Postlehwaite v HMRC (Special Commissioners) (ss 10 and 94 Inheritance Tax Act 1994)

Madeley and Finnigan v HMRC [2006]UKSPC SPC00547 (08 JUNE 2006) (“The Richard and Judy case”) (Special Commissioners) (SPC 547)

Andre Agassi v Robinson (HMIT) [2006] UKHL 23 (House of Lords) (taxation of foreign entertainers)