Taxation
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R (on the application of APVCO 19 Ltd and others) v HM Treasury and another
Taxation Stamp duty land tax
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R (on the application of APVCO 19 Ltd and others) v HM Treasury and another
Taxation – Stamp duty land tax – Tax avoidance scheme – Finance Acts 2003, 2012 and 2013 – Retrospective legislation passed making appellants’ tax avoidance schemes ineffective – Whether legislative…
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Commissioners for HM Revenue and Customs v Northumbrian Water plc
Taxation Construction
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Commissioners for HM Revenue and Customs v Northumbrian Water plc
Taxation – Aggregates levy – Exploitation by use for construction purposes – Part 2 of Finance Act 2001 – Respondent raising sides of reservoir using gravel extracted from pit 500m…
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Bowerswood House Retirement Home Ltd v Commissioners for HM Revenue and Customs
Corporation tax – Capital allowances – Plant and machinery – Appellant constructing conservatory-type enclosure for swimming pool – Respondent commissioners refusing claim for capital allowances in respect of enclosure –…
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Bowerswood House Retirement Home Ltd v Commissioners for HM Revenue and Customs
Taxation Capital allowances
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Oates and another v Revenue and Customs Commissioners
Taxation Capital gains tax
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Oates and another v Revenue and Customs Commissioners
Capital gains tax – Relief – Apportionment – Taxation of Chargeable Gains Act 1992 – Sale of house and commercial land – House element of sale attracting relief from capital…
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Buzzoni and others v Revenue and Customs Commissioners
Taxation – Inheritance tax – Finance Act 1986 – Gift with reservation – Reversionary underlease granted out of donor’s headlease by way of gift – Underlease containing covenants mirroring those…
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Colchester v Commissioners for HM Revenue and Customs
VAT – Zero rating – Dwelling – Value Added Tax Act 1994 – Construction of new building in grounds of existing cottage – New building comprising garage and workshop with…
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R (on the application of St Matthews (West) Ltd and others v HM Treasury and others
Taxation Stamp duty land tax
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R (on the application of St Matthews (West) Ltd and others v HM Treasury and others
Stamp duty land tax – Tax avoidance scheme – Retrospective legislation – Judicial review – Claimants seeking permission to apply for judicial review of retrospective legislation making tax avoidance scheme…