Keyword
7 decisions turning on closure-notice.
BOH Investments Ltd was wholly owned by Mr Gary Quillan, who was also its sole director. On 16 January 2017 BOH passed a resolution for voluntary winding up and Andrew Rosler of Ideal Corporate Solutions Limited was appointed…
The applicant, Mrs Sau Kwan Huan, carried on a takeaway food business. On 2 March 2010 the Commissioners for Her Majesty's Revenue and Customs opened an enquiry into her self-assessment income tax return for the tax year 2008-09…
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
The appellant, Jade Palace Ltd, operates a Chinese restaurant in Wickford, Essex; its directors, Mr and Mrs Fung, owned 75 per cent of the shares. The Revenue opened an enquiry into the company's return for the year ended 31…
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…
The appellant, James S Moffat, was a former employee of Fife Scottish Omnibuses Limited, a subsidiary of Scottish Bus Group Limited, and a member of the Scottish Transport Group Pension Fund. Following the enactment of the…
Mr Vincent Snell, who had run the Stockport rubber products manufacturer Sovereign Rubber plc since his father's death in 1972, resolved by 1994 to sell the company, partly in order to acquire an estate in Scotland and run a…