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Tax Cases and Appeals Crown Copyright
2020-03-10
Case dealing with the “motive exemption” in UK anti-avoidance provisions on the transfer of assets abroad, UK equivalent of s806 TCA 1997
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Tax Cases and Appeals Crown Copyright
2020-02-21
irst-tier Tribunal held that a notice of appeal sent to the tribunal by email was not validly served as it had not been received, even though it actually may have been rejected by the tribunal’s firewall
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Tax Cases and Appeals Crown Copyright
2020-01-15
FTT held that a tax-avoidance scheme was not effective, as the income was taxable and the interest was not deductible. In broad terms, the scheme involved a film studio selling the distribution rights to a film to a film rights company
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Tax Cases and Appeals Crown Copyright
2019-11-04
The Court of Appeal decided that the period of ownership for the purposes of principal private residence relief (PPR) starts on the date of completion of the contract, not on the date of exchange of contracts
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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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