VAT
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Revenue and Customs Commissioners v Shields
VAT DIY housebuilders scheme
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Revenue and Customs Commissioners v Shields
VAT – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 – Planning permission for equestrian facilities manager’s residence on sit4 of equestrian business – Condition restricting…
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Revenue and Customs Commissioners v Patel
Value added tax – Repayment – DIY builders’ and converters’ VAT Refund Scheme – Appellant commissioners refusing respondent’s claim for VAT refund on building works carried out without necessary planning…
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Finnamore (trading as Hanbidge Storage Services) v Commissioners of Revenue & Customs
Value added tax Immoveable property
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Finnamore (trading as Hanbidge Storage Services) v Commissioners of Revenue & Customs
Value added tax – Exemption – Immoveable property – Licence to occupy land – respondent providing self-storage facilities in form of containers located on open land owned by him –…
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It may be dangerous to rely solely on a general condition requiring a buyer to pay VAT in addition to the purchase price.
The question whether or not the price for land includes or excludes value added tax turns on the provisions in the parties’ contract.
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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