Dr Christopher McNall of 18 St John Street succeeds in £6.7m corporation tax appeal.
In its decision in WilHunter UK, Judge Charles Hellier found that the payment of a contract release fee in relation to a North Sea oil rig was a payment made ‘in connection with’ oil related activities and was therefore taxable. Christopher McNall appeared for HMRC. Kevin Prosser QC appeared for the appellant taxpayer.
See released decision here: https://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08211.pdf
Christopher specialises in disputes about tenanted and freehold farms and land (and especially agricultural tenancies under the Agricultural Holdings Act 1986), taxation (especially of agricultural land), proprietary estoppel, and inheritance.
He has appeared in many leading agricultural and tax cases in the Court of Appeal, the High Court, the Agricultural Lands Tribunal, and the First-tier Tribunal. He is Chairperson of the Agricultural Lands Tribunal for Wales, a Deputy District Judge, and a fee-paid Judge of the Tax and Property Chambers of the First-tier Tribunal.
Christopher was Consultant Editor for the ‘Agricultural Holdings and Allotments’ title in the 2018 edition of Halsbury’s Laws of England and writes the ‘View from the Bar’ column for the Agricultural and Rural Affairs section of Practical Law. His book, ‘A Practical Guide to Agricultural Law and Tenancies’, was published recently.