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Tax Cases and Appeals Crown Copyright
2017-06-02
Corporation Tax - whether accounts in accordance with generally accepted accounting practice - FRS23 the applicable standard - no - appeal dismissed
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Tax Cases and Appeals Tax Appeals Commission Department of Finance
2017-05-31
Publication of the first Annual Report of the Tax Appeals Commission and notice of appointment to the Commission of Mr Conor Kennedy as a Temporary Appeal Commissioner (2 year period)
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Tax Cases and Appeals Crown Copyright
2017-05-31
VAT - repayment of output tax accounted for but not properly due - repayment falling into recipient’s profit - Shop Direct - whether profit so derived within scope of corporation tax - yes - appeal dismissed
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Tax Cases and Appeals Crown Copyright
2017-05-26
Income tax - relief for gift of shares to charity - shares admitted to dealing on AIM - section 272 TCGA 1992 - whether quoted in The Stock Exchange Daily Official List - if so, whether in consequence of special circumstances quoted price not a proper measure of market value - section 273 TCGA 1992 - information assumed to be available to hypothetical prudent purchaser - market value of shares - appeal allowed in part
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Tax Cases and Appeals Courts Service
2017-05-19
Judgment of Mr. Justice Robert Eagar delivered on the 19th day of May, 2017
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Tax Cases and Appeals Court of Justice of the European Union
2017-05-18
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Margin scheme — Conditions under which it is applicable — Refusal by the national tax authorities to grant a taxable person the right to apply the margin scheme — References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT — Margin scheme not applied by the supplier to the supply — Indications giving grounds for suspecting an infringement or fraud in the supply
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Tax Cases and Appeals Court of Justice of the European Union
2017-05-17
Reference for a preliminary ruling - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Directive 2011/96/EU - Prevention of double taxation - Contribution of 3% in addition to corporation tax
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Tax Cases and Appeals Court of Justice of the European Union
2017-05-11
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 14(1) — Taxable transactions — Meaning of ‘supply of goods for consideration’ — Transfer to the State or to a local authority of immovable property in order to settle a tax debt — Not included
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