First Tier Tribunal: Tax Chamber
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Goode Cuisine Co Ltd v Commissioners of HM Revenue and Customs
Stamp duty land tax, Higher rate
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Goode Cuisine Co Ltd v Commissioners of HM Revenue and Customs
Stamp duty land tax – Higher rate – High value residential transactions – Appellant appealing against closure notice issued by respondent commissioners requiring appellant to pay additional stamp duty land…
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Brabners LLP v Commissioners of HM Revenue and Customs
Value Added Tax Conveyancing
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Brabners LLP v Commissioners of HM Revenue and Customs
Value added tax – Conveyancing – Searches – Appellant solicitors obtaining online property searches from external search agency – Agency invoicing appellant for cost of search without adding VAT -…
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HM Revenue and Customs
Inheritance tax Business property relief
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HM Revenue and Customs
Inheritance tax – Business property relief – Agricultural property relief – Personal representatives appealing against refusal of business property and agricultural property reliefs in respect of livery business on deceased’s…
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Heckingbottom v Commissioners for HM Revenue and Customs
Value added tax, DIY builders’ scheme
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Heckingbottom v Commissioners for HM Revenue and Customs
Value added tax – DIY Builders’ Scheme – Construction of dwelling – Appellant owner of fishery business building bungalow for own occupation – Planning consent being subject to condition restricting…
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York University Property Company Ltd v Commissioners for HM Revenue and Customs
VAT – Zero-rating – Construction works – University obtaining planning permission for construction of building in two phases – Appellant carrying out phase 2 seven years after completion of phase…