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Since 1927 the leading authority on tax law, practice and administration

Graham Elliott

Graham Elliott advises on transaction taxes at Withers LLP. He can be contacted by telephone on 020 7597 6112 and by email

ARTICLES

HMRC seem to be allergic to granting an SDLT relief

A batch of avoidable VAT pitfalls is rustled up by GRAHAM ELLIOTT
GRAHAM ELLIOTT highlights a recent VAT tribunal on the VAT treatment of listed buildings.

A Public Discrimination
Graham Elliott ATII reports on a VAT tribunal which does no credit to statutory law.
When a VAT tribunal declares the law to be absurd, then one has the grounds to express considerable disappointment as well. But where the absurdity leads directly to an unfair discrimination between one person and another, it brings thoughts of human rights to the fore. Unfortunately, there are many unfairnesses which the European Court of Human Rights is unlikely to address.

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