Taxation
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McCall and another (as personal representatives of McClean, deceased) v Commissioners for HM Revenue & Customs
Business property relief – Exempt transfer – Relevant business property – Landowner letting out fields for grazing – Son-in-law managing fields as elderly owner’s mental capacity failed – Landowner’s estate…
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MMC Midlands Ltd v Commissioners for HM Revenue & Customs
Taxation, Aggregates levy
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Merlewood Estates Ltd v Commissioners for Revenue & Customs
VAT — Zero rating — Residential conversion — Value Added Tax Act 1994 — Construction of further flats in roof spaces of blocks of flats — Application to register for…
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Commissioners for HM Revenue & Customs v Trustees of Nelson Dance Family Settlement
Inheritance tax – Transfer of value – Business property relief (BPR) – Agricultural land transferred to respondent trustees by deceased – Liability of respondents to inheritance tax on transfer of…
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Riverside Sports & Leisure Ltd v Commissioners for HM Revenue & Customs
VAT — Grant of lease — Consideration — School granting lease of sports and leisure centre to lessee on terms that school able to use certain facilities — Commissioners assessing…
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Elizabeth Court (Bournemouth) Ltd v Commissioners for Revenue & Customs
Stamp duty land tax – Leaseholders – Right to enfranchisement (RTE) – Appellant management company entering taxable transaction by acquiring freehold interest and headlease of property – Leasehold Reform, Housing…
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Maco Door & Window Hardware (UK) Ltd v HM Revenue & Customs
Corporation tax – Capital allowances – Industrial buildings allowance – Storage – Appellant importing and selling hardware products – Stock housed in warehouse – Whether appellant using building for purposes…
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Maco Door & Window Hardware (UK) Ltd v HM Revenue & Customs
Taxation, Capital allowances
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Burden and another v United Kingdom
Inheritance tax – Sibling cohabitees – Discrimination – Applicant sisters claiming right to exemption from inheritance tax after living together in same property for 30 years – Exemption applying to…
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Burden and another v United Kingdom
Taxation, Human rights
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Commissioners for Revenue & Customs v Denyer
VAT — Exempt supply — Chair rental — Hairdressing salon — Provision of exclusive use of chair in salon to self-employed stylist together with associated facilities — Value Added Tax…