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Gerald Lee and Sarah Lee v HMRC [2023] UKUT 242

Tax Cases and Appeals Crown Copyright
2023-09-29
Private Residence Relief – taxpayers bought land demolished existing house and build new dwelling house which they lived in as main residence then sold for gain – meaning of “period of ownership” used in apportionment relief – held - ownership referred to that of new house as opposed to land as HMRC argued – HMRC’s appeal against FTT decision dismissed
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Determination-119TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-15
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Determination-120TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-15
Appeal against income tax liabilities where the respondent contends that there was a transfer of assets, namely share rights, from a company to its members, in accordance with the provisions of s30(3)(a) TCA 1997, s130(3)(a) TCA 1997
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Determination-121TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-15
Appeal regarding failure to demonstrate 30% reduction in turnover or customer orders during the relevant period, s28B Emergency Measures in the Public Interest (Covid-19) Act 2020
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Determination-114TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal regarding tax liabilities following audit of sales records s955 TCA 1997; s956 TCA 1997; s30 VATA 1972; s113 VATCA 2010
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Determination-115TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal against a decision of the Revenue Commissioners that the Appellant is not an “accountable person” entitled to the assignationof a registration number s119(2) VATCA 2010
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Determination-116TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal regarding tax liability on partnership profits, s1008 TCA 1997
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Determination-117TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Determination-118TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-09-08
Appeal regarding refusal to grant SARP relief refused on the basis that the submission date was outside the 90-day time limit s825C TCA 1997
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Cartrans Preda SRL m v Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Prahova C461/21

Tax Cases and Appeals Court of Justice of the European Union
2023-09-07
Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident
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