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Tax Cases and Appeals Tax Appeals Commission
2017-05-01
Tax Appeals Commission determination 06TACD2017 regarding Income Tax
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Tax Cases and Appeals Court of Justice of the European Union
2017-04-27
Tax law - Directive 90/435/EEC - Parent-Subsidiary Directive - Article 1(2), Article 3(2) and Article 4(2) - Exemption of dividend income from corporation tax - Costs relating to the holding - Abuse of rights
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Tax Cases and Appeals Crown Copyright
2017-04-26
CGT - Computation of gain - allowable expenses, order of application of relief under s222, deductibility of loss on mortgage finance
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Tax Cases and Appeals Court of Justice of the European Union
2017-04-26
Reference for a preliminary ruling — Plea alleging infringement of EU law raised by the Court of its own motion — Principles of equivalence and effectiveness — Common system of value added tax — Directive 2006/112/EC — Right to deduct input tax — Reverse charge system — Article 199(1)(g) — Application only in the case of immovable property — Undue payment of the tax by the purchaser of property to the seller as a result of an incorrectly drawn up invoice — Tax authority’s decision holding that the property purchaser has an outstanding tax liability, refusing payment of the deduction sought by the purchaser, and imposing a penalty tax
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Tax Cases and Appeals Crown Copyright
2017-04-19
Income tax and capital gains tax - “bed and breakfast” scheme to generate capital loss under s 106A TCGA - claim to income tax relief for the loss under s 574 ICTA 1988 - whether “repo” rules in s 263A TCGA, value shifting rules in s 30 TCGA or Ramsay principles applied to prevent loss arising - whether waiver of loan to appellant gave rise to a receipt subject to income tax under s 687 ITTOIA 2005 (income not otherwise charged) - appeal allowed in part
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Tax Cases and Appeals Crown Copyright
2017-04-07
CGT - avoidance scheme - UK-Mauritius double taxation convention - whether trust resident in Mauritius - place of effective management - on facts, in UK - whether operation of DTC excluded when two contracting states tax different persons - no - appeals dismissed
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Tax Cases and Appeals Tax Appeals Commission
2017-04-01
Tax Appeals Commission determination 01TACD2017 regarding Capital Gains Tax
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Tax Cases and Appeals Tax Appeals Commission
2017-04-01
Tax Appeals Commission determination 02TACD2017 regarding VAT
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-17
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Point 6 of Annex III — Validity — Procedure — Amendment of a proposal for a Council directive after the Parliament has given an opinion — No fresh consultation of the Parliament — Article 98(2) — Validity — Reduced rate of VAT precluded from being applied to the supply of digital books electronically — Principle of equal treatment — Comparability of two situations — Supply of digital books electronically and on all physical means of support
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