VAT
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RCI Europe v Commissioners for HM Revenue & Customs
Value added tax, Immovable property
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Skipton Building Society v Commissioners for HM Revenue & Customs
Value added tax, Exempt supplies
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Holland t/a The Studio Hair Co v Commissioners for HM Revenue & Customs; Vidgor Ltd v Commissioners for HM Revenue & Customs
VAT – Exempt supply – Hairdressing salon – Chair rental – Appellant salon operators providing exclusive use of chairs to self-employed stylists together with associated facilities – Item 1 in…
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PP 2009/41
Upkeep of common parts
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RLRE Tellmer Property sro v Financní reditelství v Ústí nad Labem
Taxation – Value added tax
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Civilscent Ltd v Commissioners for HM Revenue & Customs
VAT, Car parking
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Puffer v Unabhangiger Finanzsenat, Außenstelle Linz
Building – Construction works – VAT liability – Appellant using part of building for private use – Appellant allocating entire costs of construction to business – Tax treatment under EC…
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Puffer v Unabhängiger Finanzsenat, Außenstelle Linz
Taxation – VAT
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Community Housing Association Ltd v Commissioners for HM Revenue & Customs
VAT – Recovery of input tax – Regulation 109 of Value Added Tax Regulations 1995 – Claimant making exempt supplies of social housing – Claimant unable to recover input tax…
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O’Reilly v Commissioners for HM Revenue & Customs
VAT – DIY refund scheme – Section 35 of Value Added Tax Act 1994 – VAT paid on building materials acquired in course of construction of building designed as a…