Upper Tribunal (Tax and Chancery Chamber)
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Hardy v Commissioners for HM Revenue and Customs
Capital gains tax Allowable loss
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Hardy v Commissioners for HM Revenue and Customs
Capital Gains Tax – Allowable loss – Sale of land – Forfeited deposit – Appellant agreeing to purchase flat and paying deposit – Appellant failing to complete and forfeiting deposit…
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Hills and another v Commissioners for HM Revenue and Customs
VAT Sale of land
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Hills and another v Commissioners for HM Revenue and Customs
VAT – Sale of land – Option to tax – Schedule 10 to Value Added Tax Act 1994 – Owner of land belatedly notifying respondents of exercise of option to…
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Bean and another v Katz and another
Boundaries Evidence
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Bean and another v Katz and another
Boundaries – Evidence – Boundary agreement – Section 60 of Land Registration Act 2002 – Land Registration Rules 2003 – Appellants and respondents owning adjacent properties – Appellants applying for…
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Lindsay and another v Young
Practice and procedure Costs
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Lindsay and another v Young
Practice and procedure – First-tier tribunal – Costs – Appellants registering possessory title to plot of land – Respondent as personal representative of paper owner applying to close possessory title…