Upper Tribunal (Tax and Chancery Chamber)
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Commissioners for HM Revenue and Customs v Noor
Value added tax – Input tax credit – Legitimate expectation – Appellant commissioners refusing refund of input tax credit to respondent taxpayer on certain invoices relating to construction project -…
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HM Commissioners of Revenue and Customs v Lockyer and another (as personal representatives of Pawson, deceased)
Inheritance tax Business property relief
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HM Commissioners of Revenue and Customs v Lockyer and another (as personal representatives of Pawson, deceased)
Inheritance tax – Business property relief – Holiday letting – Section 105(3) of the Inheritance Tax Act 1984 — Deceased having share in property used as holiday let for profit…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Stamp duty land tax — Land transaction – Subsale – Sections 44, 45 and paragraph 10 of schedule 15 to the Finance Act 2003 – Limited partnership acquiring land through…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Tax avoidance; Stamp duty land tax
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Buzzoni and others v Commissioners for HM Revenue and Customs
http://www.estatesgazette.com/pdf/buzzoni%20trans.pdf
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Buzzoni and others v Commissioners for HM Revenue and Customs
Inheritance tax – Finance Act 1986 – Gift with reservation – Gift of reversionary underlease granted out of donor’s headlease – Underlease containing covenants mirroring those of headlease – Whether…
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Commissioners for HM Revenue and Customs v UK Storage Co (SW) Ltd
Value Added Tax, Immovable property
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Commissioners for HM Revenue and Customs v UK Storage Co (SW) Ltd
Value added tax – Exemption – Letting or leasing of immovable property – Respondent operating self-storage business involving use of storage units by customers for a fee – Whether appellants…
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Helena Partnerships Ltd v Commissioners for HM Revenue and Customs
Taxation Charitable purposes
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Helena Partnerships Ltd v Commissioners for HM Revenue and Customs
Corporation tax – Registered social landlord – Charitable purposes – Sections 505 and 506 of Income and Corporation Taxes Act 1988 – Whether appellant registered social landlord entitled to charitable…
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Enterprise Inns plc and another v Commissioners for HM Revenue and Customs
VAT – Public houses – Option to tax – Appellants owning large number of public houses and letting them to tenants – Pubs containing residential accommodation in which tenants residing…