1125 results (download list)
Sort by
Show
Tax Cases and Appeals Court of Justice of the European Union
2017-12-14
Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons
...
Tax Cases and Appeals Crown Copyright
2017-12-14
Income tax – whether loss arising in trade any profits of which would have been subject to corporation tax could be set against profits subject to income tax – appeal dismissed
...
Tax Cases and Appeals Tax Appeals Commission
2017-12-01
This is an appeal against an assessment to income tax in relation to the tax year of assessment 2015
...
Tax Cases and Appeals Tax Appeals Commission
2017-12-01
This is an appeal against a refusal of a tax clearance certificate pursuant to an application made in accordance with section 1095 of the Taxes Consolidation Act 1997
...
Tax Cases and Appeals Tax Appeals Commission
2017-12-01
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price (‘OMSP’) in respect of the calculation of a repayment of vehicle registration tax (‘VRT’) in accordance with the export repayment scheme
...
Tax Cases and Appeals Crown Copyright
2017-11-27
Income tax – termination payments made to football 5 player employees – whether taxable as earnings “from an employment” under sections 9(2) and 62 of the Income Tax (Earnings and Pensions) Act 2003 – whether subject to national insurance contributions under section 6 of the Social Security Contributions nd Benefits Act 1992 – whether the FTT was right to hold that the distinction was 10 between “receipt of remuneration or profits in respect of office” (taxable under section 9(2)), and “sums paid in consideration of the surrender by the recipient of rights in respect of the office” (not so taxable) – that distinction upheld and described as being between cases where the entire contract of employment is abrogated in exchange for the termination payment (as in Henley v. Murray [1950] 15 1 All ER 908), and cases where the payment is made in pursuance of a pre-existing obligation to make such a payment arising under a contract of employment
...