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Name: Goldman Sachs v HM Revenue Customs (104 kb) Name: Compound Interest Project v HM Revenue Customs (242 kb) Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive tax repaid to trader with simple interest.
Name: Lars Sjumarken v The Commissioners for Her Majesty's Revenue and Customs (188KB) "Income tax termination of employment receipt of cash and shares under share incentive plan - cancellation of options - whether value of options reduced taxable receipts - appeal dismissed.".
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Name: Anthony Murphy and Robert Horton v hmrc (67kb) "excise duty sections 55 and 62 Alcohol peroni glass and bottle gift set Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Madewine Regulations 1989 whether a discontinuance within regulation 13(a) on a sale of a business as a going.Held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence appeal allowed in part case remitted." Name: hmrc v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement) (162kb) "inheritance.Fitness and properness of individuals withdrawal of approvals prohibition orders ss56 and 63 fsma " Name: Angela Burns v Financial Conduct Authority (240kb) "Financial Services and Markets Act 2000 whether misuse of position as non-executive director whether failure to make proper disclosure of conflict.80 Entitlement: whether right to repayment assigned; whether right capable of assignation; vata 1994,.Name: Quarrell Beaumont Quarters Trustees v TPR FSA (57kb) "strike OUT Whether no reasonable prospect of Applicants case succeeding Whether Applicants failed to cooperate such that Tribunal cannot deal with proceedings fairly and justly Tribunal Procedure (Upper Tribunal) Rules 2008 rule 8(3 b) and (c.This means that you cant be personally identified.Name: hmrc v Brayfal Ltd (35kb) Alleged mtic fraud Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud whether Tribunal applied the right legal test yes appeal dismissed.Back to top Name: Christopher Ryan v hmrc (40kb) stamp duty land TAX failure to notify whether notification late yes whether reasonable excuse no identification of effective date Firsttier Tribunal correct appeal dismissed.



Section 403C and sch 18 Taxes Act 1988" Name: hmrc v Earlsferry Thistle Colf Club (126kb) "VAT jurisdiction of Tribunal appeal by recipient of supply against refusal by hmrc to repay VAT erroneously charged on exempt supply vata 1994, section 80 exercise of Community law.
Yes appeal allowed" Name: Ryanair Limited v hmrc (311kb) "AIR passenger duty connected flights exemption FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Connected Flights) Order 1994, art 3 and Schedule whether ticketing requirements represent discrete condition or are merely evidential.
Back to top Name: Burton (68kb) Employer deducting tax at basic rate liability of employee to underpayment of tax Income Tax (Employment) Regulations 1993." Name: Easinghall Limited v The Commissioners for Her Majesty's Revenue and Customs (81KB) "Corporation Tax para 33 Sch 18 FA 98 application for closure notice discovery assessment made before enquiry opened settled by agreement under s54 Taxes Management Act 1970 effect of settlement.Name: Countrywide Estate Agents FS Ltd v hmrc (128kb) Upfront payment for exclusive supply arrangement whether capital or income receipt the Upper Tribunals role on an appeal Name: hmrc v Total People Limited (59kb) national insurance contributions lump sum payments made to employees using own.Name: hmrc v (1) C Atkinson (2) P Smith (exec of Atkinson dece) (135kb) Inheritance Tax Exempt transfers and relief Agricultural property relief Farm owned by deceased and let to family farming partnership Deceased as partner lived in bungalow on the farm until illhealth required.We use Google Analytics software to track: The pages you visit How long you use the site How you got to the site and what links you clicked.Security of your information.Appeal by hmrc against decision of Firsttier Tribunal.Name: Oak Tree Motor Homes Ltd v The Commissioners for Her Majesty's Revenue Customs (80KB) "value added TAX zero-rating Item 1, Group 9, Schedule 8 vata 94 whether motor homes, motor caravans or campervans are caravans no appeal dismissed.".No" Name: The Commissioners for Her Majesty's Revenue Customs v Imperial College of Science, victoriantradingco com coupon code Technology and Medicine (1.71MB) "VAT partial exemption cvcp Agreement between universities and hmrc Fleming claim to recover residual VAT on overheads of academic departments whether hmrc approved a new non-cvcp retrospective.


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