Value added tax
-
Blue Chip Hotels Ltd v Commissioners of HM Revenue and Customs
Value added tax Immovable property
-
Blue Chip Hotels Ltd v Commissioners of HM Revenue and Customs
Value added tax – Supply – Exemption – Leasing or letting of immovable property – Appellant hotel owner offering room licensed for civil wedding ceremonies – Respondent commissioners assessing hire…
-
Heckingbottom v Commissioners for HM Revenue and Customs
Value added tax, DIY builders’ scheme
-
Heckingbottom v Commissioners for HM Revenue and Customs
Value added tax – DIY Builders’ Scheme – Construction of dwelling – Appellant owner of fishery business building bungalow for own occupation – Planning consent being subject to condition restricting…
-
Commissioners of HM Revenue and Customs v Longridge on the Thames
Value added tax Charity
-
Commissioners of HM Revenue and Customs v Longridge on the Thames
Value added tax – Zero-rating – Charity – Building services – Respondent charity constructing building training centre intended for use solely for relevant charitable purpose – Respondent seeking VAT zero-rating…
-
Lower Mill Estate Ltd v Commissioners of HM Revenue & Customs
Land and property – Construction – VAT — Associated companies supplying land and building services for erection of holiday homes — Whether services constituting single supply of completed holiday homes…
-
MacDonald Resorts Ltd v Commissioners of HM Revenue & Customs
VAT – Exemption — Place of supply – Appellant providing timeshare accommodation in UK and Spain – Dispute arising as to proper classification of supplies of relevant services — Whether…