Keyword
6 decisions turning on fiscal neutrality.
Mozibur and Gazibur Rahman traded in partnership as S & H Fashions, a cut, make and trim business registered for VAT on 1 November 1998 which supplied garments principally to Hobbs Ltd and Burberry. The brothers had worked as…
The Honourable Society of Middle Temple, one of the Inns of Court, holds land and buildings at the Middle Temple in London under a Royal Charter dating from 1608. Most of the buildings are let, and the appeal concerned premises…
Grattan plc appealed to the First-tier Tribunal (Tax Chamber) against decisions of HMRC. By a decision released on 12 January 2011, [2011] UKFTT 31 (TC), the tribunal decided to refer to the Court of Justice of the European Union…
First National Telecom Services Ltd appealed against assessments to value added tax totalling £1,329,234 covering the eight prescribed accounting periods from 1 December 2001 to 30 November 2003. The calculation of the…
E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…
Torq Limited, whose business is the sale of sports nutrition bars, appealed against a decision of the Commissioners of Customs and Excise that supplies of its product, the "Torq Bar", were standard-rated for VAT. The Appellant…