VAT
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Revenue and Customs Commissioners v Honourable Society of Middle Temple
VAT – Supply – Value Added Tax Act 194 – Lease of building with supply of cold water – Respondent landlord owning network of water pipes and supplying water to…
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Revenue and Customs Commissioners v Honourable Society of Middle Temple
[2013] UKUT 0250 (TCC) Appeal number FTC/45/2012. VAT grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent…
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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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Commissioners for HM Revenue and Customs v Noor
VAT Legitimate expectation
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Commissioners for HM Revenue and Customs v Noor
Value added tax – Input tax credit – Legitimate expectation – Appellant commissioners refusing refund of input tax credit to respondent taxpayer on certain invoices relating to construction project -…
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Vehicle Control Services Ltd v HM Commissioners of Revenue and Customs
Value added tax Car park
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Vehicle Control Services Ltd v HM Commissioners of Revenue and Customs
Value added tax – Supply — Parking control services – Appellant agreeing with landowners to provide parking control services – Appellant imposing parking penalty charges on motorists for failing to…
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Bull v Commissioners for HM Revenue and Customs
Value added tax DIY housebuilders scheme
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Bull v Commissioners for HM Revenue and Customs
VAT – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 – Appellant building dwelling on land forming part of equestrian centre – Condition in planning permission…
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Wallis v Commissioners for HM Revenue and Customs and another
Value added tax Listed building
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Wallis v Commissioners for HM Revenue and Customs and another
VAT – Alterations – Listed building – Value Added Tax Act 1994 – Replacement of windows of listed building with new triple-glazed units – Old windows in good repair and…