First Tier Tribunal (Tax)
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Click here to read a transcript of Crest Nicholson (Wainscott) and others v HM Revenue and Customs Commissioners
Stamp duty land tax, Sub-sale
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Crest Nicholson (Wainscott) and others v HM Revenue and Customs Commissioners
Stamp duty land tax – Avoidance – Sub-sale – Appellant companies entering into scheme involving reduction in capital by distribution in specie of land – Respondent commissioners issuing SDLT determinations…
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Bowerswood House Retirement Home Ltd v Commissioners for HM Revenue and Customs
Corporation tax – Capital allowances – Plant and machinery – Appellant constructing conservatory-type enclosure for swimming pool – Respondent commissioners refusing claim for capital allowances in respect of enclosure –…
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Bowerswood House Retirement Home Ltd v Commissioners for HM Revenue and Customs
Taxation Capital allowances
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Robinson Family Ltd v Commissioners for HM Revenue and Customs
VAT – Transfer of going concern – Section 49 of the Value Added Tax Act 1994 and article 5 of VAT (Special Provisions) Order 1995 – Appellant building commercial units…
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Francis v Commissioners for HM Revenue and Customs
VAT – DIY builders – Residential building – Appellant obtaining planning permission for building works to extend his home – Demolition and rebuilding proving necessary owing to inadequate strength of…
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Browne v Commissioners for HM Revenue & Customs
Taxation, Stamp duty
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Moore v Commissioners for HM Revenue & Customs
Taxation, Capital gains tax
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Skipton Building Society v Commissioners for HM Revenue & Customs
Estate agents – Advertisements – Input tax – Appellant’s estate agency subsidiaries making taxable supplies of selling houses and VAT exempt supplies of mortgage services – Appellant agreeing special method…
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Skipton Building Society v Commissioners for HM Revenue & Customs
Value added tax, Exempt supplies
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Civilscent Ltd v Commissioners for HM Revenue & Customs
VAT, Car parking