Taxation
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Moore v Commissioners for HM Revenue & Customs
Capital gains tax – Section 222 of Taxation of Chargeable Gains Act 1992 – Appellant purchasing property with partner – Appellant living elsewhere with partner before property acquired and after…
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Browne v Commissioners for HM Revenue & Customs
Taxation, Stamp duty
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Moore v Commissioners for HM Revenue & Customs
Taxation, Capital gains tax
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Homeserve Membership Ltd (formerly Homeserve GB Ltd) v Commissioners for HM Revenue & Customs
Insurance intermediary — Arrangement and administration fee – Appellant offering assistance insurance service to homeowners – Contract made when customer signing up to appellant’s service – Whether such arrangement constituting…
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Homeserve Membership Ltd (formerly Homeserve GB Ltd) v Commissioners for HM Revenue & Customs
Taxation, Insurance premium tax
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RLRE Tellmer Property sro v Financní reditelství v Ústí nad Labem
VAT — Exemption – Letting of immovable property – Appellant owning rental property and invoicing separately for rent and cleaning of common parts — Whether costs of cleaning common parts…
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RLRE Tellmer Property sro v Financní reditelství v Ústí nad Labem
Taxation – Value added tax
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Bute v Commissioners for HM Revenue & Customs
Income tax – Mining – Royalties – Respondent having beneficial interest in half of settled estate – Trustees granting wayleaves to various mining companies to work coal under surface of…
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Bute v Commissioners for HM Revenue & Customs
Taxation, Mining royalties
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Puffer v Unabhangiger Finanzsenat, Außenstelle Linz
Building – Construction works – VAT liability – Appellant using part of building for private use – Appellant allocating entire costs of construction to business – Tax treatment under EC…
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Puffer v Unabhängiger Finanzsenat, Außenstelle Linz
Taxation – VAT
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MMC Midlands Ltd v Commissioners for HM Revenue & Customs
Aggregates levy – Extraction of limestone and fluorspar – Whether limestone exempt from aggregates levy as spoil from process by which fluorspar separated from other rock after being extracted or…