Upper Tribunal (Tax and Chancery Chamber)
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Commissioners for HM Revenue and Customs v Burton
Taxation, Value added tax
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Commissioners for HM Revenue and Customs v Burton
Value added tax – DIY builders scheme – Construction of dwelling – Respondent constructing dwelling on site including fishery – Respondent claiming refund of VAT incurred on connection with construction…
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Murdoch and another v Amesbury and another
Land Boundary dispute
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Murdoch and another v Amesbury and another
Boundary dispute – Tribunal – Jurisdiction – Appellants applying for determination of exact boundary with neighbours land pursuant to section 60(3) of Land Registration Act 2002 – Land Registry referring…
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New Deer Community Association v Commissioners for HM Revenue and Customs
Value added tax – Zero rating – Relevant charitable purpose – Appellant charitable community association constructing new building comprising mainly changing room facilities and equipment storage area – Appellant commissioners…
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Commissioners for HM Revenue and Customs v Royal College of Paediatrics and Child Health and another
VAT – Sale of land – Transfer of going concern – Value Added Tax (Special Provisions) Order 1995 – Property developer waiving VAT in respect of property purchased for onward…
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Smith v Frankland and another
Adverse possession Evidence
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Smith v Frankland and another
Adverse possession – Evidence – Common character of locality – Claim by appellant to acquire title by adverse possession allowed in relation to garage but rejected in relation to adjoining…
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Commissioners for HM Revenue and Customs v Northumbrian Water plc
Taxation Construction
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Commissioners for HM Revenue and Customs v Northumbrian Water plc
Taxation – Aggregates levy – Exploitation by use for construction purposes – Part 2 of Finance Act 2001 – Respondent raising sides of reservoir using gravel extracted from pit 500m…
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Commissioners for HM Revenue and Customs v Colaingrove Ltd
VAT – Supply – Value Added Tax Act 1994 – Electricity – Respondent providing serviced holiday chalets – Electricity provided on metered supply although certain promotional customers charged fixed daily…