Upper Tribunal (Tax and Chancery Chamber)
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Revenue and Customs Commissioners v Shields
VAT – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 – Planning permission for equestrian facilities manager’s residence on sit4 of equestrian business – Condition restricting…
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Commissioners of HM Revenue and Customs v Longridge on the Thames
Value added tax Charity
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Commissioners of HM Revenue and Customs v Longridge on the Thames
Value added tax – Zero-rating – Charity – Building services – Respondent charity constructing building training centre intended for use solely for relevant charitable purpose – Respondent seeking VAT zero-rating…
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Colchester v Commissioners for HM Revenue and Customs
VAT – Zero rating – Dwelling – Value Added Tax Act 1994 – Construction of new building in grounds of existing cottage – New building comprising garage and workshop with…
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Finnamore (trading as Hanbidge Storage Services) v Commissioners of Revenue & Customs
Value added tax Immoveable property
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Finnamore (trading as Hanbidge Storage Services) v Commissioners of Revenue & Customs
Value added tax – Exemption – Immoveable property – Licence to occupy land – respondent providing self-storage facilities in form of containers located on open land owned by him –…
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Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners
Environment Landfill tax
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Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners
Environment – Landfill tax – Biomass – Appellant receiving biodegradable material into landfill site and using gas generation from its decomposition to generate electricity to sell to grid – Whether…
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Revenue and Customs Commissioners v Pinevale Ltd
Taxation VAT
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Revenue and Customs Commissioners v Pinevale Ltd
VAT – Energy-saving materials – Insulation – Reduced rate of VAT – Group 2 of Schedule 7A to Value Added Tax Act 1994 – Respondent manufacturing and installing polycarbonate roof…
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Revenue and Customs Commissioners v Colaingrove Ltd
VAT – Static caravan – Zero-rating – Respondent selling static caravans with all fixtures and fittings – Group 9 and Group 5 of Schedule 8 to Value Added Tax Act…
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Revenue and Customs Commissioners v Colaingrove Ltd
Taxation VAT