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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
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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
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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
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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
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-23
Reference for a preliminary ruling — Competition — Freedom to provide services — Setting of minimum fee amounts by a lawyers’ professional organisation — Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts — National legislation considering value added tax (VAT) to form part of the price of a service provided in the performance of professional activities
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-23
Reference for a preliminary ruling— Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-22
Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-16
Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-15
Reference for a preliminary ruling — Taxation — Directive 2006/112/EC — Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 — Deductibility of input value added tax (VAT) due or paid — Output transactions carried out in other Member States — Tax deduction scheme in the Member State in which the right to deduct is exercised
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-15
References for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168(a), Article 178(a) and Article 226(5) — Deduction of input tax — Compulsory content of invoices — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct
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