7 decisions turning on apportionment.
Tax LawVAT and Duties Tribunal
Twycross Zoo East Midland Zoological Society is a charitable zoological society, founded in 1963 and registered as both a limited company and a charity, which operates Twycross Zoo in Leicestershire. The zoo occupies 88 acres…
Company LawThe Business and Property Courts (Insolvency and Companies List)25 Jun 2026[2026] EWHC 1868 (Ch)Added 30 Jul 2026
Green Parks (Holdings) Limited owned the freehold of the intended Westbeach Holiday Resort at Westward Ho! near Bideford, Devon, which it proposed to develop in seven blocks. On 4 April 2016 it granted a 999-year headlease to…
Tax LawFirst-tier Tribunal (Tax)29 Jun 2011[2011] UKFTT 425 (TC)Added 6 Aug 2026
The appellant, Mr G B Forbes, was in full-time employment with Bovis Lend Lease and, from 2001, also carried on a boat chartering business. He conducted an initial feasibility study, began with a 37ft power boat and replaced it…
Tax LawSpecial Commissioners of Income Tax2 May 2006Added 6 Aug 2026
Mr and Mrs Henke jointly bought a freehold plot of land at Houghton, Huntingdon on 25 August 1982 for £20,000, the plot proving on fencing to comprise 2.66 acres and carrying outline planning permission for a single house. Some…
Tax LawVAT and Duties Tribunal10 Apr 2006Added 6 Aug 2026
The Highland Council operated leisure facilities across the Highlands: 15 council facilities, 11 of them including swimming pools, thirteen of which were associated with the Highlife card, together with 10 not-for-profit…
Tax LawSpecial Commissioners of Income Tax3 Mar 2006Added 6 Aug 2026
Balloon Promotions Limited (Appellant One) and two partnerships comprising Messrs Vela-Castro, Kidney and Lucibello (Appellant Two) owned restaurants operated under PizzaExpress franchise agreements: Appellant One held…
Tax LawVAT and Duties Tribunal11 Jun 2003Added 6 Aug 2026
The appellant, Specsavers Optical Group, claimed statutory interest from the Commissioners of Customs and Excise in connection with spectacles apportionment claims. The appeal followed an earlier decision of the same tribunal…