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Tax Cases and Appeals Tax Appeals Commission
2021-05-28
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
2021-05-21
Appeal regarding inquiries into tax affairs following identification of offshore transactions, s956 TCA 1997; s895 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-05-28
Appeal regarding repayment of tax outside the four-year limitation period
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Tax Cases and Appeals Tax Appeals Commission
2021-05-28
Appeal regarding repayment of VRT to a person other than the person named on the National Vehicle Driver File (NVDF) at the time of the examination registration s135D(5) Finance Act 1992
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Tax Cases and Appeals Crown Copyright
2021-05-18
The First-tier Tribunal (FTT) determined that a company was entitled in principle to a deduction in computing its rental profits for capitalised revenue expenditure that remained unamortised when the asset to which it related was sold
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Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding the right to deduct VAT charged on costs incurred by the Appellant in connection with the acquisition of the reversionary interest in properties. The properties were subject to leases of ten years or greater. The leases were granted before 1 July 2008
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Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding assessment to VAT and income tax following circumstances that during the periods under appeal which led to exceptional stock losses, over and above the normal trading waste
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Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding USC charged incorrectly as a surcharge to capital allowances not used due to the high income restriction (HIER), s485C TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal regarding territoriality of the charge to CGT with respect to Residents and to Non-Residents; meaning of “land”, s5 TCA 1997
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Tax Cases and Appeals Tax Appeals Commission
2021-05-14
Appeal whether the business of the Appellant consists of or includes the carrying on of a profession or the provision of professional services within the charge to tax, s441 TCA 1997
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