Taxation
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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 – Value Added Tax…
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R v Lands Tribunal, ex parte Jafton Properties Ltd
Applicant objecting to taxation of costs – President of Lands Tribunal deciding objection out of time – Refusal to extend time – Whether time for objection had expired – Whether…
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Parinv (Hatfield) Ltd v Inland Revenue Commissioners
Vendor declaring trust of property and subsequently executing transfer in favour of taxpayer – Stamp duty assessed on basis of consideration paid – High Court affirming assessment – Whether evidence…
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Wase (HMIT) v Bourke
Retirement relief — Sale of dairy farming business — Sale of milk quota some months later — Claim for relief from capital gains tax on proceeds of sale of milk…
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Robert Gordons College v Commissioners of Customs and Excise
Supply of constructed commercial building — Lease and licence back of development land and buildings — Development of farmland and buildings by college for school playing fields — Lease granted…
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Ingram and another v Inland Revenue Commissioners
Deceased transferring freehold to nominee – Nominee purporting to grant lease of property to deceased and transfer freehold to members of deceased’s family – Members of family holding property on…
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King (HM Inspector of Taxes) v Bridisco Ltd Hunt (HM Inspector of Taxes) v Henry Quick Ltd
Corporation tax — Improvements — Expenditure on mezzanine floor and lighting in warehouse — Whether structures passed “premises” test for capital allowance purposes — Whether structures were “plant” — Revenue…
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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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Brumfield v Commissioners of Inland Revenue
Partnership profits — Income tax — Purchase of farm — Loan interest — Whether interest allowable expenditure — Whether interest allowable against partnership profits
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Tenbry Investments Ltd v Peugeot Talbot Motor Co Ltd
Lease — Rent payable on property by equal quarterly instalments — Tenant under statutory obligation to deduct tax from payments of rent — Error in failing to deduct tax from…
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Carr (H M Inspector of Taxes) v Sayer and another
Industrial building — Plant — Quarantine kennels — Taxpayers claiming capital allowances on expenditure for immovable kennels and other facilities — Whether kennels were plant for capital allowance purposes –…
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Dormers Builders (London) Ltd v Commissioners of Customs and Excise
VAT on construction services — Refurbishment of building — VAT on building alterations raised from zero rate to standard rate — Scheme to avoid standard rate — Contract sum paid…