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Tax Cases and Appeals Court of Justice of the European Union
2019-09-04
Common system of value added tax (VAT) — Directive 2006/112/EC — Sale of land on which a building is located at the time of supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties
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Tax Cases and Appeals Crown Copyright
2019-08-29
Capital gains tax - Entrepreneurs' relief - whether appellants company was a trading company during the relevant period - whether there were substantial non-trading activities
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Tax Cases and Appeals Tax Appeals Commission
2019-08-28
Claim for relief from capital gains tax pursuant to s598 TCA1997 (retirement relief)
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Tax Cases and Appeals Tax Appeals Commission
2019-08-09
Entitlement to avail of the transfer of residence exemption from Vehicle Registration Tax pursuant to s134(1)(a) of the Finance Act 1992, as amended
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Tax Cases and Appeals Crown Copyright
2019-08-06
Capital gains tax – Payment under a guarantee in respect of loan to company – Whether allowable loss – Whether ‘qualifying loan’ – Whether company commenced trading – Appeal allowed
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Tax Cases and Appeals Crown Copyright
2019-07-26
LLPs established to carry on activities relating to the production of films and games – individual members of the LLPs making capital contributions for membership – funding also coming from commissioning distributor – Whether activities carried on by the LLPs constituted a trade – Whether activities of the LLPs carried on with a view to profit – Whether expenditure incurred by the LLPs equal to 100% of production budget of film or game – Whether expenditure incurred wholly or exclusively for purposes of LLPs’ trade – Whether LLPs’ accounts compiled in accordance with generally accepted accounting practice – Whether LLPs’ expenditure on film and games rights was capital expenditure for tax purposes – Income Tax (Trading and Other Income) Act 2005, ss 25, 26, 33, 34, 863 – Corporation Tax Act 2009 ss 46, 47, 53, 54, 1262, 1273
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Tax Cases and Appeals Tax Appeals Commission
2019-07-22
Appeal concerning application of s41 SDCA1999
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Tax Cases and Appeals Tax Appeals Commission
2019-07-17
Appeal against assessment of split-year residence relief s822 TCA97
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