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Tax Cases and Appeals Tax Appeals Commission
2021-04-15
Appeal regarding the valuation of a vehicle in respect of the calculation of VRT
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Tax Cases and Appeals Tax Appeals Commission
2021-04-15
Appeal regarding repayment of tax outside the four-year limitation period
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Tax Cases and Appeals Tax Appeals Commission
2021-04-15
Appeal regarding payment of VRT charged on the late registration of a vehicle, s132 Finance Act 1992
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Tax Cases and Appeals Tax Appeals Commission
2021-04-15
Appeal regarding repayment of tax outside the four-year limitation period
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Tax Cases and Appeals Court of Justice of the European Union
2021-04-15
Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing
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Tax Cases and Appeals Crown Copyright
2021-04-03
The First-tier Tribunal (FTT) found that a disposal of guarantee rights was the disposal of a capital gains tax asset, which did not qualify for UK entrepreneurs’ relief, as the guarantee rights did not constitute “ordinary share capital"
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Tax Cases and Appeals Tax Appeals Commission
2021-03-31
Appeal regarding liability to VRT s132(3)(d)(ii) FA 1992
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Tax Cases and Appeals Tax Appeals Commission
2021-03-21
Appeal regarding repayment of tax in the context of the four-year statutory limitation period, s865 TCA 1997
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