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Clare Mcmath

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Helping Hand

CLARE McMATH and MARK PENNEY consider the Court of Appeal's decision in Barclays Mercantile Finance Ltd v Mawson.

THE COURT OF Appeal has assisted the leasing industry by finding for the taxpayer in Barclays Mercantile Business Finance Ltd v Mawson after a hearing expedited to reflect the importance of the case to finance lessors.

29 January 2003
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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