First Tier Tribunal: Tax Chamber
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Bull v Commissioners for HM Revenue and Customs
Value added tax DIY housebuilders scheme
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Bull v Commissioners for HM Revenue and Customs
VAT – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 – Appellant building dwelling on land forming part of equestrian centre – Condition in planning permission…
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Wallis v Commissioners for HM Revenue and Customs and another
Value added tax Listed building
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Wallis v Commissioners for HM Revenue and Customs and another
VAT – Alterations – Listed building – Value Added Tax Act 1994 – Replacement of windows of listed building with new triple-glazed units – Old windows in good repair and…
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Arthur v Commissioners for HM Revenue and Customs
Vat, DIY housebuilders scheme
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Arthur v Commissioners for HM Revenue and Customs
VAT refund – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 and note 2(c) to Group 5 in Schedule 8 thereto – Conversion of stable block…
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Sherratt and another v Commissioners for HM Revenue & Customs
VAT refund – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 and condition 4(2)(c) thereto – Appellants constructing farmhouse pursuant to planning permission – Permission requiring…
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Lowrie v Commissioners for HM Revenue & Customs
Capital gains tax – Principal private residence relief – Section 222(1) of Taxation of Capital Gains Act 1992 – Appellant purchasing property with a view to redevelopment and use as…
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Sherratt and another v Commissioners for HM Revenue & Customs
VAT – DIY housebuilders scheme
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Lowrie v Commissioners for HM Revenue & Customs
Capital gains tax – Principal private residence
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Browne v Commissioners for HM Revenue & Customs
Stamp duty – Failure to deliver land transaction return on time – Penalty – Section 97 of Finance Act 2003 – Reasonable excuse – Whether reliance on solicitor to send…
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Moore v Commissioners for HM Revenue & Customs
Capital gains tax – Section 222 of Taxation of Chargeable Gains Act 1992 – Appellant purchasing property with partner – Appellant living elsewhere with partner before property acquired and after…