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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding repayment of tax outside the four-year limitation period
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal relating to the availability of relief from VRT ‘transfer of residence relief’ in accordance with s134(1)(a) of Finance Act 1992
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Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
...
Tax Cases and Appeals Tax Appeals Commission
2021-06-15
Appeal regarding the open market selling price (OMSP) in respect of the calculation of VRT
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Tax Cases and Appeals Crown Copyright
2021-06-08
Treaty interpretation - the First-tier Tribunal (FTT) held that a UK-resident company was not also US resident for the purposes of the UK–US double taxation treaty
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Tax Cases and Appeals Court of Justice of the European Union
2021-06-03
Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey
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Tax Cases and Appeals Court of Justice of the European Union
2021-06-03
Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings
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Tax Cases and Appeals Tax Appeals Commission
2021-05-21
Appeal whether Single Farm Payments paid during the years under appeal are taxable as income or as income received by a company formed, owned and managed by the Appellants, s18 TCA1997
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