Taxation
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Commissioners of Customs & Excise v Arbib
Grade II listed building — New building to house swimming pool — Walkway to main building — Commissioners deciding that work was taxed at standard rate for VAT — VAT…
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Attwood (HM Inspector of Taxes) v Anduff Car Wash Ltd
Taxpayer acquiring sites and building car washes – Taxpayer claiming sites single units of plant for purposes of capital allowances against corporation tax – Whether sites premises or plant -…
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Watton (Inspector of Taxes) v Tippett
Taxpayer purchasing land – Land used for purpose of trade carried on by taxpayer – Taxpayer selling part of land for consideration – Taxpayer claiming roll-over relief for consideration -…
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Jubilee Hall Recreation Centre Ltd v Commissioners of Customs & Excise; St Dunstans Educational Foun
Works being carried out to sports centres run by registered charities – Whether supplies in respect of works to be zero-rated – Whether centres intended for use “as a village…
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Campbell Connelly & Co Ltd v Barnett (HMIT)
Corporation tax — Chargeable gains — Replacement of business assets — Company disposed of old premises and acquired freehold of new premises occupied by tenants — Parent company subsequently acquiring…
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Jubilee Hall Recreation Centre Ltd v Commissioners for Customs & Excise
VAT – Zero rating – Jubilee Hall, Covent Garden – Whether used solely as village hall – Whether services provided for local community – Whether supplies in respect of refurbishment…
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Neuvale Ltd and another v Commissioners of Customs & Excise
Development of premises for letting purposes — Input VAT incurred on development services and supplies — Development eventually let on exempt supply — Payment of services — Payments constituted taxable…
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Commissioners of Customs & Excise v Moorish
Listed building severely damaged by fire – Builder carrying out works on building – Whether works “approved alteration” of protected building and zero rated – Item 2 of Group 8A…
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Nell Gwynn House Maintenance Fund Trustees v Commissioners of Custom & Excise
Maintenance fund — Supply of property services — VAT paid in relation to provision of cleaning staff etc — New fund trustees seeking repayment of VAT — Whether supply of…
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Gray (HMIT) v Seymours Garden Centre
“Planteria” — Structure with suitable conditions for displaying plants in garden centre — Whether planteria was “plant” for purposes of claiming first-year allowances — High Court holding that planteria was…
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RDS Bostock and others v Totham (HMIT)
Company buying industrial site and constructing retail unit – Plaintiffs buying unit and claiming capital allowance – Inspector assessing land value to be deducted from capital allowance on basis of…
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Bradley (HMIT) v London Electricity plc
Electricity substation — Structure holding equipment for carrying on business of electricity company — Whether substation was “plant” for purposes of claiming writing down allowances — High Court holding substation…