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Peter Steiner

Peter Steiner

Legal Professional / Consultant
London
T +44 20 3130 3811
F +44 20 3130 8951
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  • GIL Insurance Limited and Others v. Commissioners for Customs & Excise, concerning a challenge to the legality of the higher rate of insurance premium tax in respect of domestic appliance (warranty) insurance, which was the subject of a reference to the European Court of Justice.
  • Customs and Excise Commissioners v. GIL Insurance Limited and Others [2000] STC 204 (High Court), concerning the VAT and Duties Tribunal’s jurisdiction to strike out an appeal.
  • EMI Group Electronics Limited v. Coldicott (HM Inspector of Taxes) [1999] STC 803 (Court of Appeal), concerning income tax treatment of payments in lieu of notice provided for in a contract of employment.
  • Zurich Financial Services, concerning national insurance contributions liability of the employer in making gifts to employees.
  • Kingfisher, concerning income tax on termination payments to employees.
  • Tradition (UK) Limited, concerning income tax treatment of payments in lieu of notice.
  • Nestlé Pension Fund, concerning reclaiming of the tax credit by the Fund on the repurchase of shares by listed companies.
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