Keith M Gordon MA(Oxon) FCA CTA(Fellow)
RECENT CASES - Higher courts
Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35
Keith was the junior counsel for the taxpayer in the 'Arctic Systems' case when it was heard at the Court of Appeal late in 2005 and by the House of Lords in June 2007. For commentary on their Lordships' judgment, click here.
HMRC v Grace [2009] EWCA Civ 1082
Keith represented the taxpayer who was arguing that he was neither resident nor ordinarily resident in the United Kingdom.
R (oao Corkteck Ltd) v HMRC [2009] EWHC 785 (Admin)
In this judicial review case, Keith represented the taxpayer who was arguing that he had been wrongly advised by HMRC's National Advice Service.
Other cases
Keith has appeared in the First-tier Tribunal dealing with VAT appeals relating to the nature of a licence to use land (argued by HMRC to be an exempt licence to occupy land).
In a pro bono case, Keith successfully applied to have a default costs certificate set aside a year after it had been issued. In the subsequent detailed assessment proceedings, Keith used his forensic accounting skills to reduce the claimed costs from over £45,000 to under £15,000.
In March 2008, Keith won a two-day hearing before the General Commissioners concerning the application of the work-related training exemption in respect of the education provided to the son of the sole shareholder of the company. The case also considered the application of the discovery assessment and the self assessment enquiry rules.
In July 2008, Keith successfully opposed a winding-up petition made by HM Revenue & Customs in respect of allegedly unpaid VAT. HMRC were ordered to pay the taxpayer's costs.
In September 2008, Keith successfully represented his client at a Social Security Tribunal in a case concerning which of a child's two parents was entitled to child tax credit ('main responsibility' test).
He was also instructed to contest a series of back-duty assessments. His accounting skills and knowledge of the rules on discovery assessments were instrumental in providing a defence which enabled the client to reach a settlement with HMRC. In the second case, HMRC withdrew all assessments and penalties.
Keith was involved in an appeal which considered the application of the doctrine of estoppel by convention in respect of rent increases agreed between the parties but not in accordance with the lease.
Details
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Contact ChambersMembers
- Simon Randle (1982)
- Michael Jefferis (1976)
- Robert Lewis (1977)*
- Jonathan Powell (1984)
- Prof. Christopher Forsyth (1987)
- Monica Daley (1989)
- David Hoffman (1997)*
- Thomas Brennan (2002)
- Anne Lawrence (2003)
- Keith M Gordon (2003)
- Alexander Goodman (2003)*
- Alessandra Williams (2003)*
- Ximena Montes Manzano (2004)
- Anne Fairpo (2009)
- * Associate Member