James Pickup QC has won an important decision in the Tax Tribunal on behalf of a Stockport mobile phone distribution trader. Unusually, the decision of the court was split, and the Tribunal Judge found for the trader exercising his casting vote in favour of CCA Distribution Ltd (In Administration)’s appeal. The approach of the Tribunal and the findings of the Judge support many arguments hitherto advanced by traders without success and confirm a significant shift in the approach of the Tribunal post Mobilx. A copy of the judgment can be found by clicking here. James was instructed by Simon Sutcliffe and Martin O’Neill, partners at Smith & Williamson LLP. James Pickup QC has also prepared a note on the decision, which can be found by clicking here: