Taxation
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PP 2013/42 The general principle in planning cases is that multiple sets of costs will not be awarded unless there are good reasons for doing so
The House of Lords in Bolton Metropolitan District Council v Secretary of State for the Environment [1995] 3 PLR 37, while stressing that costs are always in the discretion of…
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SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala and another (Case C-257/11)
http://www.estatesgazette.com/pdf/granviaj.pdf.
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SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala and another (Case C-257/11)
Value added tax – Deduction – European law – Appellant acquiring land and buildings intending to demolish buildings and develop the site – Whether appellant entitled to deduct VAT relating…
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Helena Partnerships Ltd v Commissioners for HM Revenue and Customs
http://www.estatesgazette.com/helenaCA%20trans.pdf
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Helena Partnerships Ltd v Commissioners for HM Revenue and Customs
Corporation tax – Registered social landlord – Charitable purposes – Sections 505 and 506 of Income and Corporation Taxes Act 1988 – Whether appellant registered social landlord entitled to charitable…
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Helena Partnerships Ltd v Commissioners for HM Revenue and Customs
Taxation Charitable purposes
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Helena Partnerships Ltd v Commissioners for HM Revenue and Customs
Corporation tax – Registered social landlord – Charitable purposes – Sections 505 and 506 of Income and Corporation Taxes Act 1988 – Whether appellant registered social landlord entitled to charitable…
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Field Fisher Waterhouse LLP v Commissioners of HM Revenue and Customs (Case C-392/11)
Commercial premises – Service charge – VAT – Appellant firm leasing premises from landlord – Respondent tax authority seeking to classify transaction for VAT purposes – Whether transaction consisting of…
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Enterprise Inns plc and another v Commissioners for HM Revenue and Customs
VAT – Public houses – Option to tax – Appellants owning large number of public houses and letting them to tenants – Pubs containing residential accommodation in which tenants residing…
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Wakefield College v Commissioners of Revenue and Customs
Charity – New building – Construction works – Appellant charity claiming zero-rating for supplies in course of construction of building – Whether appellant intending to use building solely for relevant…
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Browne v Commissioners for HM Revenue & Customs
Stamp duty – Failure to deliver land transaction return on time – Penalty – Section 97 of Finance Act 2003 – Reasonable excuse – Whether reliance on solicitor to send…