VAT
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Sherratt and another v Commissioners for HM Revenue & Customs
VAT refund – DIY housebuilders scheme – Section 35 of Value Added Tax Act 1994 and condition 4(2)(c) thereto – Appellants constructing farmhouse pursuant to planning permission – Permission requiring…
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Sherratt and another v Commissioners for HM Revenue & Customs
VAT – DIY housebuilders scheme
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MacDonald Resorts Ltd v Commissioners of HM Revenue & Customs
Value added tax – Timeshare
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Grimsby College Enterprises Ltd v Commissioners for Revenue & Customs
VAT – Input tax – Construction of engineering centre at further education institute – Subsidiary of institute purchasing equipment for centre – Subsidiary taking lease of centre and purporting to…
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Grimsby College Enterprises Ltd v Commissioners for Revenue & Customs
VAT, Licence to occupy land
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Gillan and another (t/a Gracehill Golf Course) v Commissioners for HM Revenue & Customs
VAT – Exemption – Supply of interest in land – Golf club having use of golf course under licence agreement with appellants – Whether appellants making standard-rated supply of services…
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A1 Lofts Ltd v HM Revenue & Customs
VAT – Supplies – Loft-conversion service – Claimant offering loft-conversion service – Terms of contract with customers describing claimant as agent and project manager and providing for engagement of independent…
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PP 2009/119
VAT and parking spaces
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Civilscent Ltd v Commissioners for HM Revenue & Customs
VAT – Zero-rating – Lettings of car-parking spaces – Development of apartments let on long leases – Leases of on-site car-parking spaces subsequently granted to some tenants on payment of…
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Don Bosco Onroerend Goed BV v Staatssecretaris van Financien
Value added tax, Exemption
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A1 Lofts Ltd v HM Revenue & Customs
VAT, Supply