Upper Tribunal (Tax and Chancery Chamber)
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Next Distribution Ltd and others v Revenue and Customs Commissioners
Taxation Capital allowances
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Next Distribution Ltd and others v Revenue and Customs Commissioners
Corporation tax – Capital allowances – Industrial buildings – Section 18 of the Capital Allowances Act 1990 – Appellant companies challenging refusal of claim for capital allowances in relation to…
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Revenue and Customs Commissioners v Honourable Society of Middle Temple
VAT – Supply – Value Added Tax Act 194 – Lease of building with supply of cold water – Respondent landlord owning network of water pipes and supplying water to…
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Revenue and Customs Commissioners v Honourable Society of Middle Temple
[2013] UKUT 0250 (TCC) Appeal number FTC/45/2012. VAT grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent…
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Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)
Inheritance tax – Relief – Agricultural land – Inheritance Tax Act 1984 – Farmhouse – Deceased having life interest in farmhouse under trust – Farmhouse occupied by respondent trustee –…
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Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)
INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse –whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the…
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Ramsay v Revenue and Customs Commissioners
[2013] UKUT 0226 (TCC) Appeal number: FTC 77/2012. CAPITAL GAINS TAX Ð s 162 TCGA Ð roll-over relief on transfer of a business as a going concern to a company…
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Ramsay v Revenue and Customs Commissioners
Capital gains tax – Sale of property – Taxation of Chargeable Gains Act 1992 – Property divided into flats let to tenants – Appellant selling property to company in return…
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Ramsay v Revenue and Customs Commissioners
Capital gains tax – Taxation of Chargeable Gains Act 1992 – Appellant owning property divided into 10 flats – Five flats let to tenants – Appellant spending 20 hours per…
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Commissioners for HM Revenue and Customs v Noor
VAT Legitimate expectation