Taxation
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Plumbly and others v Spencer (HMIT)
Retirement relief – Taxpayer leasing land to farming company – Taxpayer disposing of land on reaching 60 years of age – Whether retirement relief available – Whether asset disposed of…
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Commissioners of Customs & Excise v Redrow Group plc
Input tax — Supply of services — Company in business of constructing houses — Estate Agents Package Scheme — Whether estate agents services supplied to builder — Whether VAT on…
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Lady Foxs Exors v Commissioners of Inland Revenue
Capital transfer tax (inheritance tax) — Valuation of land — Death of landowner — Existence of farming tenancies — Partnership business — Value to be attributed to freehold interest in…
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R v Commissioners of Inland Revenue, ex parte Matrix Securities Ltd
Property unit trust scheme — Clearance for scheme by tax inspector — Withdrawal of clearance by Financial Institutions Division — Whether Revenue entitled to withdraw assurances — High Court holding…
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Sarsfield (HMIT) v Dixons Group plc and others
Taxpayers incurring expenditure on warehouse – Group member occupying warehouse and providing warehouse facilities for chain of shops belonging to another group member – Whether warehouse “industrial building or structure”…
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Herbert Smith (a firm) v Honour (HMIT)
Taxpayer’s accounts prepared according to generally accepted principles of commercial accounting – Whether taxpayer entitled to deduct expected loss on future rent liabilities in advance – Special Commissioners dismissing taxpayer’s…
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Barrett (HMIT) v Powell
Taxpayer of retirement age surrendering protected agricultural tenancy for consideration of £120,000 and thereafter continuing to farm same land as licensee at-will – Whether disposal qualifying for CGTretirement relief
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Prudential Assurance Co Ltd v Commissioners of Inland Revenue
Sale of land — Conveyance — Stamp duty — Sale of plot of land — Buyer agreeing to pay seller to erect a building thereon — Sale of land completed…
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Jaggers (t/a Shide Trees) v Ellis
Taxpayer growing Christmas trees – Income tax assessments laid on taxpayer as “deemed farmer” – Revenue assessing tax – Whether site on which trees grown was “woodlands” and exempt from…
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Commissioners of Customs and Excise v Faith Construction Ltd; Same v West Yorkshire Independent Hosp
Valued added tax — Time of supply — Change of rate — Supply of building services — Sums paid to builders in advance of architects’ certificates — Benefit of early…
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Donald Fisher (Ealing) Ltd v Spencer (HMIT)
Taxation — Corporation tax — Liability of company to corporation tax on a sum paid in settlement of claim against estate agents — Appeal by taxpayer company against decision of…
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Lady Fox’s Exors v Commissioners of Inland Revenue
Capital transfer tax — Valuation — Agricultural land subject to tenancy held by partnership — Deceased freehold owner held 92.5% share of partnership — Whether freehold estate should be valued…