Upper Tribunal (Tax and Chancery Chamber)
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Shaw v Commissioners for HM Revenue and Customs
Income tax – Industrial building allowance – Buildings ceased to be used by previous owner
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Shaw v Commissioners for HM Revenue and Customs
Income tax – Industrial building allowance – Buildings ceased to be used by previous owner
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Hyman and others v Commissioners of HM Revenue and Customs
Taxation – Stamp duty land tax – Tax rate – Appellants claiming repayment of SDLT
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Hyman and others v Commissioners of HM Revenue and Customs
Taxation – Stamp duty land tax – Tax rate – Appellants claiming repayment of SDLT
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Devon Waste Management Ltd and others v Commissioners of HM Revenue and Customs…
Environment – Landfill tax – Waste disposal
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Devon Waste Management Ltd and others v Commissioners of HM Revenue and Customs…
Environment – Landfill tax – Waste disposal
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Glasgow School of Art v Commissioners of HM Revenue and Customs
VAT – Input tax – Supply – Building works
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Glasgow School of Art v Commissioners of HM Revenue and Customs
VAT – Input tax – Supply – Building works
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HMRC
Inheritance tax – Business property relief – Agricultural property relief
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Personal Representatives of Maureen W Vigne (deceased) v Commissioners of HMRC
Inheritance tax – Business property relief – Agricultural property relief
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax Main residence relief
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Commissioners of HM Revenue and Customs v Higgins
Capital gains tax – Main residence relief – Off-plan purchase – Period of ownership – Appeal allowed