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Determination-142TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal regarding the application of the artists’ exemption s195 TCA 1997
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Determination-143TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal regarding the application of the Special Assignee Relief Programme. s825C TCA 1997
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Determination-144TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal against a decision of the Revenue Commissioners that the Appellant is not entitled to Owner-Occupier Relief, as the work on the property was carried out more than 10 years ago. s372AL TCA 1997, s372AR TCA 1997, s865 TCA 1997
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Determination-145TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-27
Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignment of a registration number. s2 VATCA 2010, s5 VATCA 2010, s10 VATCA 2010, s65 VATCA 2010
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Gunfleet Sands Ltd & Ors v HMRC [2023] UKUT 260 (Gunfleet Sands Ltd & Ors v HMRC [2023] UKUT 260 )

Tax Cases and Appeals Crown Copyright
2023-10-23
s11 Capital Allowances Act 2001 – taxpayers designed and constructed offshore windfarms – FTT entitled to hold wind turbines and cables together were single item of plant – HMRC’s appeal dismissed – whether expenditure on environmental and technical studies qualified for allowance as expenditure “on provision of plant” – no – jurisdiction of the tribunal where HMRC had made the wrong amendment to a return – when an amount in a tax return is conclusively determined – Schedule 18 Finance Act 1998
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McEnroe & Newman v HMRC [2023] UKUT 255

Tax Cases and Appeals Crown Copyright
2023-10-19
Sale of shares – interpretation of share sale and purchase agreement – did FTT make an error of law in not considering working capital adjustment provisions of SPA – disguised attack on factual findings of FTT – appeal dismissed
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Determination-138TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-18
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Determination-139TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-10-18
Appeal regarding claim for Young Trained Farmers relief that was filed outside the statutory four-year time period, s81AA SDCA 1999, s159A SDCA 1999
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