Taxation
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Revenue and Customs Commissioners v Pinevale Ltd
Taxation VAT
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Revenue and Customs Commissioners v Pinevale Ltd
VAT – Energy-saving materials – Insulation – Reduced rate of VAT – Group 2 of Schedule 7A to Value Added Tax Act 1994 – Respondent manufacturing and installing polycarbonate roof…
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Revenue and Customs Commissioners v Colaingrove Ltd
VAT – Static caravan – Zero-rating – Respondent selling static caravans with all fixtures and fittings – Group 9 and Group 5 of Schedule 8 to Value Added Tax Act…
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Revenue and Customs Commissioners v Colaingrove Ltd
Taxation VAT
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Next Distribution Ltd and others v Revenue and Customs Commissioners
Taxation Capital allowances
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Next Distribution Ltd and others v Revenue and Customs Commissioners
Corporation tax – Capital allowances – Industrial buildings – Section 18 of the Capital Allowances Act 1990 – Appellant companies challenging refusal of claim for capital allowances in relation to…
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Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)
Inheritance tax – Relief – Agricultural land – Inheritance Tax Act 1984 – Farmhouse – Deceased having life interest in farmhouse under trust – Farmhouse occupied by respondent trustee –…
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Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)
INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse –whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the…
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Secret Hotels2 Ltd v Revenue and Customs Commissioners
VAT – Tour Operators Margin Scheme – Article 306 of Directive 2006/112/EC – Appellant marketing hotel accommodation through website – Whether liable for VAT as tour operator supplying designated travel…
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Pollen Estate Trustee Co Ltd and another v Revenue and Customs Commissioners
Taxation Stamp duty
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Pollen Estate Trustee Co Ltd and another v Revenue and Customs Commissioners
Stamp duty land tax – Charitable exemption – Para 1 of Schedule 8 to Finance Act 2003 – Acquisition of properties on bare trust – Some of beneficiaries charities and…