Upper Tribunal: Tax Chamber
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Hopscotch Ltd v Commissioners of HM Revenue and Customs
Taxation – Annual tax on enveloped dwellings – Tax relief
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Hopscotch Ltd v Commissioners of HM Revenue and Customs
Taxation – Annual tax on enveloped dwellings – Tax relief
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Revenue and Customs Commissioners v Patel
Value added tax – Repayment – DIY builders’ and converters’ VAT Refund Scheme – Appellant commissioners refusing respondent’s claim for VAT refund on building works carried out without necessary planning…
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Pitman and another v Nuneaton and Bedworth Borough Council
Blight notice – Reference – Claimants’ property affected by blight from urban regeneration project – Claimants serving blight notice on appropriate authority to require them to acquire that property –…
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Grimsby College Enterprises Ltd v Commissioners for Revenue & Customs
VAT – Input tax – Construction of engineering centre at further education institute – Subsidiary of institute purchasing equipment for centre – Subsidiary taking lease of centre and purporting to…
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Grimsby College Enterprises Ltd v Commissioners for Revenue & Customs
VAT, Licence to occupy land