1183 results (download list)
Sort by
Show
Tax Cases and Appeals Crown Copyright
2018-06-26
The Court rejected the taxpayer’s claim that interest it paid on unsecured loans from offshore family trusts had a non-UK source. It followed therefore that income tax should have been withheld at source by the taxpayer on the interest payments made. The company made interest payments on the loans without deduction of income tax
...
Tax Cases and Appeals Courts Service
2018-06-26
Case concerning whether the increased social welfare pension payable for a “qualified adult” was the income of the qualified adult (to whom it is paid) or the income of the pension holder. This case concerns periods pre a change to tax legislation in F(No.2)A 2013 clarifying Revenue’s position
...
Tax Cases and Appeals Crown Copyright
2018-06-14
The case concerned HMRC’s decision to refuse the appellant authority to issue Seed Enterprise Investment Scheme (SEIS) compliance certificates to three individuals in respect of subscriptions to a new company under s257EC Income Tax Act 2007 (ITA 2007)
...
Tax Cases and Appeals Court of Justice of the European Union
2018-06-12
Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation
...
Tax Cases and Appeals Tax Appeals Commission
2018-06-01
Appeal in relation to the withdrawal of the One Parent Family Tax Credit, pursuant to s462 TCA1997
...
Tax Cases and Appeals Tax Appeals Commission
2018-06-01
Appeal relating to a claim for repayment of tax in accordance with s865 TCA1997
...
Tax Cases and Appeals Court of Justice of the European Union
2018-05-31
Compatibility of German transfer pricing adjustment rules with EU law
...
Tax Cases and Appeals Court of Justice of the European Union
2015-05-08
Supply of goods — Article 65 — Article 167 — Payment on account for the purchase of an item not followed by delivery of that item — Supplier’s legal representatives convicted of fraud — Insolvency of the supplier — Deduction of input tax — Conditions — Articles 185 and 186 — Adjustment by the national tax authorities — Conditions
...