Upper Tribunal (Tax and Chancery Chamber)
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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 – Second respondent purchasing property from first respondent and relocating there along…
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Commissioners for HM Revenue and Customs v Astral Construction Ltd
VAT Construction
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Commissioners for HM Revenue and Customs v Astral Construction Ltd
VAT – Construction of building – Value Added Tax Ac 1994 – Appellants issuing VAT assessment on respondent’s works to develop nursing home on site of redundant church – Works…
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Commissioners for HM Revenue and Customs v Barkas
VAT DIY housebuilders scheme
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Commissioners for HM Revenue and Customs v Barkas
VAT – DIY housebuilders scheme – Value Added Tax Act 1994 – Dwelling – Planning permission for change of use of two buildings on site from light industrial use to…
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Project Blue Ltd v Commissioners for HM Revenue and Customs
Sale of land Stamp duty
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Project Blue Ltd v Commissioners for HM Revenue and Customs
Sale of land – Finance Act 2003 – Stamp duty land tax – Alternative financing – Appellant purchasing freehold of land with assistance of financing from bank under arrangement compliant…
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Bennett and another v Winterburn and another
Easements Prescription
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Bennett and another v Winterburn and another
Easements – Prescription – Rights of way – First-tier tribunal finding that respondents acquiring rights of way on foot and with vehicles over car park for benefit of fish and…
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Revenue and Customs Commissioners v Shields
VAT DIY housebuilders scheme