Taxation
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Shove (HMIT) v Lingfield Park (1991) Ltd
All-weather racetrack — Whether capital expenditure on installation of track tax deductible as “plant” — Section 24 of Capital Allowances Act 1990 — Appeal dismissed
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Jerome v Kelly (HMIT)
Taxation — Capital gains tax — Sale of land — Disposal of land — Unconditional contract for sale of land by vendor to purchaser — Vendor transferring residual beneficial interest…
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Shove (HMIT) v Lingfield Park 1991
Respondent building all-weather racetrack — Whether track constituting plant or premises for purposes of section 24 of Capital Allowances Act 1990
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Alexander v Commissioners of Inland Revenue
Capital transfer tax — Right to buy — Housing Act 1980 — Property subject to charge securing discount repayment — Whether Lands Tribunal has jurisdiction — Whether question of value…
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Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd and another
Capital gains tax –– Option to purchase land –– Obligation upon landowner to secure release from restrictive covenants –– Expenditure on obligation –– Whether expenditure deductible in assessing tax on…
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R (on the application of Greenwich Property Ltd) v Commisioners of Customs and Excise
University constructing student residences – Developers able to use buildings in vacation time – University relying upon concession by Commissioners – Issuing certificate to developers stating supply relating to building…
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Commissioners of Customs & Excise v Sinclair Collis Ltd
Appellant supplying vending machines – Agreement to install machine in public house – Whether agreement constituting licence to occupy land – Whether supply exempt from VAT – Section 31 and…
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Waltons Exors v Commissioners of Inland Revenue
Capital Transfer Tax (CTT) — Valuation — Agricultural tenancy held by partnership — Deceased held 50% share in partnership — Whether value of partnership share 50% of value of tenancy…
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Girobank plc v Clarke (Inspector of Taxes)
Taxpayer using centre for data processing – Taxpayer claiming industrial building allowance – Capital Allowances Act 1990, section 18 – Whether centre “industrial building or structure” which subjugated “goods or…
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Garner (Inspector of Taxes) v Pounds Shipowners & Shipbreakers Ltd and related action
Taxpayers granting option to buy land to purchaser – Option dependent on taxpayers obtaining release from restrictive covenants – Release from restrictive covenants obtained for consideration of £90,000 – Taxpayers…
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Commissioners of Customs & Excise v Redrow Group plc
Taxpayer building and selling houses – Taxpayer offering to pay estate agent’s fees when purchaser sold previous home – Offer dependent on purchaser buying house built by taxpayer – Whether…
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Wynn Realisations Ltd (in administration) v Vogue Holdings Inc
Plaintiff’s administrators selling freehold to defendant – Plaintiff discovering sale was taxable supply and accounting for VAT – Whether contract of sale provided for VAT inclusive or VAT exclusive consideration…