Taxation
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Infinis Energy Holdings Ltd v HM Treasury and another
Taxation, Environment
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Infinis Energy Holdings Ltd v HM Treasury and another
Taxation – Climate change levy – Renewable source exemption – Respondents removing tax exemption previously accorded to renewable energy sources – Whether decision to remove exemption at short notice breaching…
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Routier and another v Commissioners for HM Revenue and Customs
Taxation Inheritance tax
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Routier and another v Commissioners for HM Revenue and Customs
Inheritance Tax – Exemptions – Gift to charity – Section 23(6) of Inheritance Tax Act 1984 – Deceased’s UK assets left to charitable trust established in Jersey – Whether “held…
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Project Blue Ltd v Commissioners for HM Revenue and Customs
Taxation – Stamp duty land tax – Finance Act 2003 – Alternative financing – Purchase of land with assistance of financing from bank under arrangement compliant with Sharia law –…
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Commissioners for HM Revenue and Customs v Stolkin
Taxation – Capital gains tax – Relief – Taxation of Capital Gains Act 1992 – Disposal of properties used for both business and non-business purposes – Claim for Enterprise Investment…
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Commissioners for HM Revenue and Customs v Stolkin
Click here to download the transcript of Commissioners for HM Revenue and Customs v Stolkin
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Commissioners for HM Revenue and Customs v Burton
Taxation, Value added tax
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Commissioners for HM Revenue and Customs v Burton
Value added tax – DIY builders scheme – Construction of dwelling – Respondent constructing dwelling on site including fishery – Respondent claiming refund of VAT incurred on connection with construction…
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New Deer Community Association v Commissioners for HM Revenue and Customs
Value added tax – Zero rating – Relevant charitable purpose – Appellant charitable community association constructing new building comprising mainly changing room facilities and equipment storage area – Appellant commissioners…
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Commissioners for HM Revenue and Customs v Royal College of Paediatrics and Child Health and another
VAT – Sale of land – Transfer of going concern – Value Added Tax (Special Provisions) Order 1995 – Property developer waiving VAT in respect of property purchased for onward…