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Tax Cases and Appeals Court of Justice of the European Union
2017-09-14
Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Freedom to provide services — Free movement of capital — Trust — Trustees — Other legal persons — Meaning — Tax on gains in value of assets held in trust by reason of the trustees’ place of residence for tax purposes being transferred to another Member State– Determination of the amount of tax due at the time of that transfer — Tax payable immediately — Justification — Proportionality)
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Tax Cases and Appeals Court of Justice of the European Union
2017-09-07
Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse
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Tax Cases and Appeals Crown Copyright
2017-09-06
Capital Gains Tax - entrepreneurs' relief - TCGA, Part V, Chapter 3 - meaning of "personal company" - TCGA, s 169S(3) - application of definition of "ordinary share capital" - ITA, s 989 - whether redeemable shares with no right to a dividend were shares with a right to a dividend at a fixed rate (of 0%) and thus not "ordinary share capital" - no - HMRC's appeal allowed
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Tax Cases and Appeals Crown Copyright
2017-08-31
Capital Gains Tax – principal private residence relief - short period of occupation - whether property was appellant’s “home” -nature of occupation- discovery assessments and time limits - burden of proof
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Tax Cases and Appeals Crown Copyright
2017-08-15
Type of tax – Inheritance tax – business property relief. Land use – livery. Business “wholly or mainly” that of “holding investments”. To be read sui generis with “dealing in securities, stocks or shares, land or buildings.”
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Tax Cases and Appeals Court of Justice of the European Union
2017-07-26
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 138(1) — Classification of a transaction as an intra-Community supply — Exemption of intra-Community supplies of goods — Intention of the person acquiring the goods to resell them to a taxable person in another Member State before they are taken out of the first Member State — Possible effect of some of the goods being processed before they are dispatched
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F. Henderson and Others v HMRC [2017] UKFTT 556 (TC) (F. Henderson and Others v HMRC [2017] UKFTT 556 (TC) )

Tax Cases and Appeals Crown Copyright
2017-07-18
Income Tax, Capital Gains Tax – domicile – whether four appellants have a domicile in the UK – consideration of their father’s and grandfather’s respective domiciles – appeals dismissed
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